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Taxation of esop dividends

26-01-2020 · Dividends that qualify for long-term capital gains tax rates are referred to as "qualified dividends. doc / . Taxation of "Qualified Dividends" Special Tax Rate on Dividends. The term “leveraged” (as in other transactional contexts) describes the financing of the transaction with debt. C corporation dividends paid on ESOP stock may be deductible (IRC § …10-02-2016 · And each year, those committees -- which are, by definition, bi-partisan -- determined that avoiding double taxation on ESOP dividends is too valuable to be weakened or eliminated. 12-07-2017 · IRS Rules for Net Unrealized Appreciation (NUA) from 401(k) and ESOP plans, and why NUA distributions aren't always a great deal. It is an ERISA-governed employee benefit plan that allows the employee to purchase shares of the employer’s stock on a tax deferred-basis. Namely, revenues from dividends and company shares over 12. In 2013 and going forward, qualified dividends are also subject to the net investment income tax of 3. The underlying principle behind the taxation of stock options is that if you receive income, you will pay tax. United States, 329 F3d 751, issued by the Ninth Circuit Court of Appeals. Investors who have gross income of more than $38,600 – or It’s not unusual for an S Corporation to find that contributions to the company’s ESOP and 401(k) plans might exceed a deduction limit, particularly if the ESOP is leveraged. 06-02-2020 · Taxation of nonqualified stock options When you exercise non-qualified stock options, the difference between the market price of the stock and the grant or exercise price (called the spread) is counted as ordinary earned income, even if you exercise your options and continue to hold the stock. Employee Stock Ownership Plans (ESOPs) The employer may also pay dividends to the ESOP attributable to the employer stock held in the ESOP suspense account. 05-04-2012 · For many employee ownership companies, the answer is yes. Those administering the ESOP may have a fiduciary duty to assure the special taxation method is preserved. Report it as a dividend on your Form 1040 but treat it as a plan distribution, not as investment income, for any other purpose. Employees and their beneficiaries can often transfer ESOP balances into other tax-deferred vehicles, such as IRAs, to further postpone taxation. In most instances, companies seeking toAn ESOP (or Employee Stock Ownership Plan) is a qualified, defined contribution employee benefit plan created by the employer-company that invests primarily in the stock of the employer-company. The plan must generally begin distributing benefits to an ESOP participant who is a 5%-or-more owner after the participant reaches age 70 1/2, even if …The 1099-DIV reports the dividends in Box 1a. The federal income tax rates on “qualified dividends” are the same as the rates on long-term capital gains. Moreover, an ESO affords a method of compensation with …Employee share schemes. These dividends are not counted in the normal 25% of payroll contribution limit. Dividends also are deductible if plan sponsors allow participants to reinvest the dividends in the ESOP or the Company's 401(k) plan on a pre-tax basis. " Qualified dividends …ESOP AND SWEAT EQUITY – CONCEPT, REGULATORY FRAMEWORK, ACCOUNTING AND TAXATION TABLE OF CONTENTS Part No Title Page No 1 Introduction 1. S corporations may make shareholder distributions to an ESOP that may be used to fund a portion of the ESOP share purchase, ESOP loans or to pay out benefits to participants. "Deductible cash dividends paid to ESOP participants are not subject to the early distribution excise tax; this favorable treatment does not extend to S corporation distributions. Currently, companies registered in India are required to pay DDT on dividends paid to shareholders. Dividends are considered taxable income, but in Canada, a taxpayer can claim a dividend tax credit on dividends received …An ESOP gives an option (right) to the eligible employees of the company to buy shares in it and become part owners (shareholders). This article is an in-depth review of the uses, and limits, on dividends and distributions in an ESOP company. Dividends paid to an ESOP and used to repay a loan are deductible to corporation (making it possible to repay larger loans or repay loans faster). Deductions allowed for dividends paid to ESOP: a. Buyer (owner) tax advantages. Dividends used to repay ESOP loans in a C corporation are tax-deductible and normally do not count towards limits on how much stock can be allocated to employee accounts. ESOP contributions must vest at least 20% per year. 29-11-2013 · The taxation of the dividends on these shares will also depend on whether the shares are restricted or unrestricted. There are two main types of stock options: Employer stock options and open market stock options. advantages and disvantages of employee stock options27-03-2002 · Im looking for a second opinion, so please chime in: ESOP dividends paid to participants and reported on Form 1099-DIV should obviously be included in Schedule E. Chapter 72. ESOP (Employee Stock Ownership Plan) Facts. We encourage you to use this infographic on your own site and link back to us; see the copy-and-paste code and An IRS Form 1099-DIV is only issued for an account when the dividends paid on Publix stock are $10 or more for the tax year. S. Dividends paid on savings or money market accounts. docx), PDF File (. 01-09-2016 · The tax treatment of dividends in the U. Read more in our Guide on tax incentives for expats in Belgium. within 90 days after the close of the ESOP's plan year, or used to repay an ESOP loan used to acquire the shares. taxation. A C-Corp can deduct contributions to the plan, including principle and interest related to the ESOP loan, dividends paid on stock held by the ESOP and, most importantly, selling shareholders can elect to defer capital gains taxation if eligible for section 1042 provided certain conditions are met, including:. 03-10-2014 · The employer may choose to pay dividends directly to ESOP participants on company stock allocated to their accounts. But, as with any income you earn, you may have to pay tax. By This Is Money. 23-01-2017 · In this article, I explain how the “Taxation of Stock Options for Employees in Canada” directly affects you. Tax implications exercising stock options private company How to Avoid the IRS Tax Trap on Stock Optionsindependent contractor stock work online from home no startup cost options canada employee stock options double taxation . 07-06-2016 · Company stock in your 401(k) has special rules, specifically an available tax treatment called Net Unrealized Appreciation. R. 4Usage of ESOP 1. 8%. An employee stock ownership plan (ESOP) is an IRC section 401(a) qualified defined contribution plan that is a stock bonus plan or a stock bonus/money purchase plan. Regulatory FrameworkCorporate taxation on ESOP shares is delayed until distributions are made to ESOP participants at retirement. Dividends which are used to repay a loan may also be Whether a company is considering an employee stock ownership plan (ESOP) transaction or is already owned by an ESOP, the choice between a C corp or S corp runs deeper than currently enacted tax rates. Many large companies offer Employee Stock Purchase Plans (ESPP) that let you buy your employer's stock at a discount. 21-06-2019 · The proposals will apply to employee stock options granted by corporations and mutual fund trusts on or after January 1, 2020 (after the next federal election). Taxation of employee share schemes. If owned by an ESOP, the business can receive great tax benefits. C. Should such dividends be reported on Schedule H, part 2, line e(1): benefit payments to participants or …25-07-2016 · Taxation of ESOP Expenditure. Interested in learning more about ESOP planning? Please fill out the form on this page to access the full article. 2 History of ESOP 1. The dividends will be fully taxable to participants, …Taxation of dividends – Dividends paid to eligible shareholders generally are taxed at a rate of 15%. If you received dividends for shares held in a Publix stock account or PROFIT Plan account during the tax year, access your IRS Form 1099-DIV online by registering for aPublix Stockholder Online account. Dividends may also be received through a partnership, an estate, a trust, or an association that is taxed as a corporation. Warrants do not come with voting rights or pay dividends, unlike traditional stocks. 16-10-2018 · An employee stock ownership plan (ESOP) is a qualified defined-contribution employee benefit plan that provides the employees of a business an ownership interest in that business. An ESOP is an employee benefit plan designed with enough flexibility to be used to motivate employees through equity ownership. Losses – Net operating losses (NOLs) incurred in tax years beginning after 31 December 2004 and before 1 January 2013 may be …03-02-2020 · DDT is the tax payable by companies which give dividends to its shareholders. The taxation for RSU, ESOP’s and ESPP is governed by same rules, as all of them have to deal with stocks which a employee acquires and the taxation is pretty simple to understand. Find out about the two main ways an employee can benefit from shares in the company. Eligible ESOP distributions may be rolled over into an IRA or another qualified plan, in which case income taxes will be deferred. Qualified DividendsWhen you buy stock under an employee stock purchase plan (ESPP), the income isn’t taxable at the time you buy it. The taxable stock dividends or rights include: A distribution in which any shareholder has the option to take cash or other property instead of stock rights in the distributing corporation, pursuant to I. related to the taxation of the employee, it should be noted that employee stock-option plans (ESOPs) Another benefit that derives from the exercise of the option is the dividends that the employee can 7. depends on whether the Internal Revenue Code classifies them as "qualified" or "ordinary. Since the beginning of the 21st century there has been a decline in the number of plans but an increase in the number of participants. An 03-05-2019 · An employee stock ownership plan, commonly referred to as an ESOP, offers a range of benefits for sponsor companies, in addition to its owners and employees. The infographic below highlights some of the key elements and benefits of an ESOP. Taxation of Employee Stock Options > Other Employee Stock Options (ESO) – Frequently Asked Questions > Tax consequences of the distribution of ESOP shares? What are the tax consequences of the distribution of ESOP shares? September 10, …ESOPs: The Basics and the Benefits . 000,00 kuna annually are considered capital income, therefore are the subject of taxation …07-06-2015 · In the world of equity securities, dividends are payments made by corporations to shareholders as a means of distributing business profits. You can also use your tax-free dividend allowances, meaning you can earn more income from ESOP Advantages and Disadvantages - Free download as Word Doc (. Employees can also invest up to £1,500 out of dividends from the plan shares in 'dividend' shares. An employee stock ownership plan (ESOP) is a type of qualified plan that has important tax consequences for both employers and employees. As of 2019 the five year period may only be extended if your benefit exceeds $1,130,000 (adjusted annually for cost of living). This means employees can trade in part of their ESOP shares for outside retirement programs or other securities, which can then be converted to cash if applicable. Finally, special (one-time) dividends …The taxation of stock option/stock award gains in Singapore is dependent upon the timing of grant of the stock options and your employment situation at this time. 3 Advantages and Disadvantages of ESOP 1. •Understand the basic concepts of GAAP ESOP Accounting, especially for leveraged ESOPs • Provide examples of financial statement impact and journal entries • Dividends • Other consideration/advanced issues • Introduction to accounting for SARs and Warrants What Do We Want To Accomplish Today? 1. Ordinary dividends are the most common type of dividend and are usually paid out from the earnings of a corporation. Dividend deduction broadened a. What is a stock option? An employee stock option is an arrangement where the employer gives an employee the right to buy shares in the company in which they work usually at a discounted price specified by the employer. corporations Baker McKenzie To view this article you need a PDF viewer such as Adobe Reader . 305(b)(2);An employee stock ownership plan (ESOP) is an employee benefit plan that offers advantages to business owners, their companies, and their employees. Typically, a country may tax the benefits resulting from an employee stock-option plan at one or more of the following events:706-03-2018 · In the case of qualified dividends and long-term capital gains, as of 2018, lower-income individuals are still exempt from any tax. The terms are …10-02-2016 · And each year, those committees -- which are, by definition, bi-partisan -- determined that avoiding double taxation on ESOP dividends is too valuable to be weakened or eliminated. An ESOP sponsor that offers such an election must allow participants to elect: • Either (i) payment of dividends in cash or (ii) payment to the ESOP and distribution in cashBuying company stock at a discount. An ESOP is used by employers to either reward employees or as an exit strategy from business ownership. You’ll recognize the income and pay tax on it when you sell the stock. The existing taxation laws in India do not levy taxes to the investors on the. As of 2019, we at the National Center for Employee Ownership (NCEO) estimate there are roughly 6,600 employee stock ownership plans (ESOPs) covering more than 14 million participants. Qualified dividends are dividends that meet the requirements to be taxed as capital gains. Abolition of Dividend Distribution Tax (DDT) and taxation of dividends. These interest and dividend deduction rules do not apply to S corporation ESOPs. Options are often used to attract and motivate employees. The good news is that income tax on dividends is lower than the rate you’ll pay on money from work or a pension. The Instructions on the 1099-DIV say that "The amount shown may be dividends a corporation paid directly to you as a participant in an employee stock ownership plan (ESOP). Not taxed in Bermuda. Definition of “Employee Stock Option” was first incorporated by way of a clause (15A) in Section 2 of the Companies Act, 1956, based on the recommendations of Working Group. Employee Plans Technical Guidelines Section 4. Employee Share Ownership …Mitigate corporate taxes in the year of sale as a C-Corporation by using ESOP contributions and possibly tax-deductible dividends Company can make an S-Corp election on the beginning of its next fiscal year (p ost-transaction) and operate as a tax-exempt entity, indefinitelyelect to reinvest applicable ESOP dividends in qual-ified employer securities through their accounts in the ESOP without causing the employer to lose the dividend deduction. Such, dividends are exempt when received by shareholders up to a limit of INR 10,00,000 (~USD 14,286). For an individual, dividends are distributions of money, stock, or other property paid by a corporation. In the UK, the granting or exercising of share options, as well as the gift of existing shares to employees or directors, are taxable events which can lead to an employer/employee facing tax bills of up to 65% of any share value. "Taxation of investment income and capital gains . Tax-Deductible Dividends When Paid Through the ESOP [IRC § 404 (k)] Reasonable dividends on C corporation ESOP stock that are “passed through” the ESOP to participants or used to repay ESOP debt are tax deductible to the corporation. Dividends: Some ESOPs pay dividends ("bonus" payouts based on company earnings and participant share ownership) to existing ESOP participants, but this is not required by law. or are not reasonable dividends, are an evasion of taxation and cannot be deducted as dividends under IRC 404(k). By. Investment Taxation Taxation Of Investment In The U. Your ESOP and distribution documents should be reviewed in light of this IRS ruling. The tax treatment of options granted before 2020 is unaffected. Relaxation of startup ESOP …13-12-2014 · Taxation of dividends and dividend equivalents paid on stock awards granted to U. 1 Concept of ESOP and Sweat Equity 1. 200,000. Dividends can focus people's attention on ownership and, in ESOPs, can provide unique tax benefits. B. Warrants, on the other hand, are often used to attract investors, who get the warrants as a kind of bonus when they lend money to the company or purchase its newly-issued stock. Updated: 29 Jun 2016, 05:52 PM IST Parizad Sirwalla. Whether you're an employer or an employee, knowing how an ESOP offers tax advantages can help you make the best use of this type of retirement plan. Assuming that the shares are restricted equity instruments, the only way to escape taxation would be if the shares are equity shares …Employees in Ireland can avail of certain share options from their company that may be "tax free" or "tax efficient". 27-11-2019 · Before you understand the taxation of ESOPs and RSUs, here are some key terms you must know: ESOP – or Employee Stock Option Plan allows an employee to own equity shares of the employer company over a certain period of time. As a qualified employee benefit plan, an ESOP is designed to provide retirement benefits to employees, and is …In a C corporation, you can use dividends to avoid double taxation on at least part of the company’s income. 6 Sweat Equity 1. C corporation dividends paid on ESOP stock may be deductible (IRC § …How are reinvested dividends treated in a qualifying disposition from a 423 ESPP plan? As an example, if someone was to sell 1200 shares of an ESPP (purchased pre-2002 – with identical grant/purchase dates) of which 200 shares were from reinvested dividends during the same period, do the dividends adjust the cost basis?TAX TREATMENT OF DIVIDEND RECEIVED FROM A FOREIGN COMPANY Dividend received from an Indian company which has suffered dividend distribution tax is exempt from tax under section 10(34). What your ESOP and the distribution documents say (and don't say) can be crucial in preserving beneficial tax advantages for the ESOP participants. Income from services performed in Cambodia. According to Article 33 of the Law on Taxation, Cambodian-source income includes: Interest paid by a resident enterprise, resident pass-through, or a governmental institution of Cambodia. 5 Different Kinds of ESOP 1. 305(b)(1); Disproportionate distribution of stock or rights, pursuant to I. Cambodia Corporate - Withholding taxes. There are two stages of taxation for shares allotted to employees under ESOP29-02-2016 · Budget 2016: Dividends above Rs 10 lakh to attract additional 10% tax For investors receiving dividend in excess of Rs 10 lakh per annum, Budget 2016 proposes tax at the rate of 10% of gross amount of dividend in addition to applicable DDT. Dividends paid to participants directly or through the ESOP are known as pass-through dividends, and they are exempt from the notification and ESOP distributions can happen all at once as a lump sum or split into substantially equal payments over a period of no more than five years. by "Virginia Tax Review"; Banking, finance and accounting Business Economics Employee stock ownership plans TaxationCompany Stock Dividends. Deductible cash dividends paid to ESOP participants are not subject to the early distribution excise tax; this favorable treatment under ESOP taxation does not extend to S corporation distributions. Employee share schemes give employees a benefit such as: shares in the company they work for at a discounted price; the opportunity to buy shares in the company in the future (this is called a right or option). Each ESOP distribution option has tax implications to consider. : Taxation of Dividends. First, employee stock options are thought to provide employees with an incentive to work harder, contribute to the employer's bottom line, and thus increase the value of the corporation and its shares. The option to purchase company stock in your 401(k) plan can also classified as a qualified employee stock ownership plan, or ESOP. SEBI have formulated a set of ESOP rules and esop taxation. Since the holding period of shares in the hands of X is less than 12 months, gains will be classified as Short-term Capital Gains and will be taxable as per the normal slab rates applicable on X. Whether that income is considered a capital gain or ordinary income can affect how much tax you owe when you exercise your stock options. Sweat Equity 2 2. The combined deduction limit is limited to 25% of eligible compensation paid during the company’s fiscal year. TRA '86 Changes 1. ESOP Taxation - At time of sale: Capital gains = Sale proceeds – FMV of shares at the time of allotment of shares (120 - 100) x 10,000 = Rs. However, as per section 115BBDA, in the case of a "specified assessee"* dividend shall be chargeable to tax at the rate of 10% ifFor example, if a participant was allocated $275 in dividends in the ESOP and the dividends were used to make loan payments, the Plan Administrator needs to make sure the shares released from the suspense account have a current value of at least $275. In most cases involving publicly traded companies, most of the dividends are reinvested and a fraction thereof is paid to shareholders; on Wall Street, this tends to happen on a quarterly basis for so-called “blue chip” stocks. ESOPs in India – Benefits, Tips, Taxation & Calculator. Last week I was working with one of our clients on his financial plan review & he shared details about his ESOP (which he never considered part of plan earlier) – we did some calculation & our eyes popped out Tax advantages on employee share schemes including Share Incentive Plans, Save As You Earn, Company Share Option Plans and Enterprise Management IncentivesTAXATION OF EMPLOYEE SHARE OPTION PLANS (ESOPs) General Features of an ESOP An ESOP is an incentive and retention plan intended to motivate employees by giving them a stake in the company through equity participation. Pass-through dividends cannot be rolled over into an individual retirement account or other qualified plan, there is no18-03-2019 · The idea that employees should have an ownership stake in the company led to the emergence of concept of Employee Stock Option Plan (ESOP). "Options are often used to attract and motivate employees. An ESOP is an Employee Stock Ownership Plan. View comments. A scheme is usually spread over a vesting period of 3-5 years. 13 Thus, even though the tax rates on dividends and capital gains are the same Date of publication: Nov 2018 The Basics for Overseas Businesses. Dividends can be a great way to generate a regular income from your investments. Dividends received in Individual Retirement Accounts are also unqualified, although this distinction is essentially meaningless since most capital gains and dividends in IRAs are not taxed to begin with. For example, your new employer might offer a 401(k) plan that you can roll it into. Sec. (You don’t pay taxes today but you will pay taxes when you take your money out of the plan. Gains are taxed as capital gains when ESOP shares are sold 2 min read. Furthermore, the deduction for reasonable dividends may be disallowed if the Internal Revenue Service determines that such dividends constitute, in substance, an avoidance, or evasion of taxation. An ESOP must be designed to invest primarily in qualifying employer securities as defined by IRC section 4975(e)(8) and meet certain requirements of the Code and regulations. Bermuda does not impose an income tax, but rather assesses a Payroll Tax on Employers per the Payroll Tax Act of 1995 (and as amended). Dividends paid to participants directly or through the ESOP are known as pass-through dividends, and they are exempt from the notification and consent rules governing other distributions from qualified retirement plans. Premiums for key-person insurance owned by the ESOP are fully deductible. Generally, any dividend that is paid out from a common or preferred stock is an ordinary dividend unless otherwise stated. Eligible ESOP taxation distributions may be rolled over into an IRA or another qualified plan, in which case income taxes will be deferred. 17-10-2018 · Instead of cashing out your ESOP after leaving the company, consider rolling it into another qualified retirement plan. pdf), Text File (. Your employer may Dividends are profits you receive from your share of the ownership in a corporation, through your purchase of stock or investments in mutual funds. 7 ESOP vs. 28-08-2018 · Accounting treatment of ESOP: As per the Guidance Note issued by Institute of Chartered Accounts of India (‘ICAI’) and SEBI the main objective to issue an ESOP share or say sweat equity share is to remunerate the employee for, his past services, for …Dividends Tax is a tax on shareholders (beneficial owners) when dividends are paid to them, and, under normal circumstances, is withheld from their dividend payment by a withholding agent (either the company paying the dividend or, where a regulated intermediary is involved, by the latter). The amount of the distribution that is not a dividend (the amount in excess of E&P) is applied against and reduces the redeemed shareholder's basis until no basis remains, 12 in which case the remaining distribution amount is treated as a gain from an exchange. ) ESOPs were common before the rise of 401k plans in the 1980s. Please note that the below is a guide only. In Singapore, employees are taxed on the date on which the ESOP is exercised. Capital gains – Capital gains are taxed at a rate of 20%. Both the principal and interest on an ESOP loan are tax deductible. Income investors need to understand the differences between qualified dividends and ordinary dividends to avoid unnecessary tax consequences. According to the Amendment of the Income Tax Act, all the payments of dividends and company shares after 1 March 2012 have become taxable. even at free of cost and on the other side they become eligible for all the future shareholder payouts whether be it dividends or buyback/ redemption of capital. 15-09-2008 · ESOP Redemption Payments and Deductions Courts disagree from time to time, and this week we look at a case where the United States Tax Court stated its disagreement with the 2003 decision in the case of Boise Cascade v. Participants have the right to diversify some The dividends must either be paid directly by the corporation to participants or be paid to the ESOP and distributed to participants within 90 days after the end of the plan year in which the dividends are paid to the ESOP. 25-03-2013 · Taxation on RSU, ESOPs and ESPP. txt) or read online for free. Note: S corporation taxes are allocated to the …01-01-2012 · Free Online Library: Aesop and the ESOP: a new fable about dividends and redemptions. This is a complex area and the below may vary depending in …This is an important advantage to using the ESOP exit strategy because many other sales of closely held companies are asset-based transactions that often produce less favorable tax results for the sellers. Generally, for employee stock options granted after 2019,In Announcement 2008-56, the IRS requires that cash dividends distributed on or after January 1, 2009 from the corporation to the ESOP and subsequently to the participant or beneficiary be reported on Form 1099-R. W-2's often report exercising and sales of stock options. There are many tax benefits to the company, the owners and its shareholders. Therefore, according to theory, ESOPs implicitly enhance productivity and profitability and create a market for stock. Read on to learn about some key differences before making decisions on S corp and C corp status. Employers do not pay taxes on the ESOP's earnings and dividends while those earnings are in the fund. If you don't have a new job, you can move it to a traditional individual retirement account. Cash dividends on shares held by an ESOP of a C corporation are deductible if passed along to ESOP participants — or if used to pay off a loan used to finance the purchase of company stock. In the past, pursuant to Announcement 85-168, these cash dividends …An IRS Form 1099-DIV is only issued for an account when the dividends paid on Publix stock are $10 or more for the tax year. Choose a topic. Tax returns and compliance Dividends, interest, and rental income. " An investor must hold or own the stock unhedged for at least 61 days during the 121-day period that begins 60 days before the ex-dividend date for the dividends to be considered qualified. Jargons of an ESOP plan:This is an important advantage to using the ESOP exit strategy because many other sales of closely held companies are asset-based transactions that often produce less favorable tax results for the sellers. Dividends distributed by a resident enterprise. Under the Income Tax Act (Canada) (the “Tax Act”) 1, a special set of rules govern the federal tax treatment of employees that are granted, and subsequently exercise, options under an ESOP (the “Stock Option Rules”). Expatriates who satisfy some conditions can apply for a special taxation regime and only pay Belgian income tax on their income in Belgium (rather than their worldwide income), even if they’re classified as a Belgian resident. 2. Under the right circumstances, you pay only the capital gains tax rate 17-07-2014 · Employee stock option plans (“ESOPs”) have long represented a popular means for companies to attract, compensate, and retain key employees. 4. Selling shareholder(s) participate in ESOP allocations if active employee with possible limitations ( §409p). C corporations may pay tax-deductible dividends to fund payments on an ESOP loan. Dividends must be distributed to participants within90 days of end of plan year. While not the most exciting of subjects, understanding what you can do to maximize the amount of your dividends classified as qualified instead of ordinary can potentially save you thousands on your tax bill – and it only takes a few minutes to learn

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