![]() The hours for each employee qualify because each employee worked at least 30 hours a week. One employee worked 32 hours per week for 20 weeks and the other two employees each worked 40 hours per week during the same 20 weeks. Partnership D employed three employees during the year in Oregon. Because there were less than 1,200 total qualifying hours worked in Oregon, the nonpassive income from Partnership B doesn’t qualify for the reduced tax rate.Įxample 2. Because only the weeks where the employee worked at least 30 hours are included, the employee had 960 total qualifying hours (32 hours x 30 weeks). The employee worked 32 hours per week for 30 weeks and worked 24 hours per week for 20 weeks. Partnership B had one employee that worked a total of 1,440 hours during the year in Oregon. The 30-hour-a-week requirement is per employee, not per position.Įxample 1.
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