纽约（美国有线电视新闻网）埃隆马斯克表示，他今年的税单将达到 110 亿美元，他可能是对的：他向美国证券交易委员会提交的关于他最近的股票交易的文件支持了这个庞大的数字。
马斯克在周日的一条推文中透露了 110 亿美元的总额，否则该推文缺乏细节。
这与他上周在推特上发表的内容没有显着不同，当时他在与参议员伊丽莎白沃伦的推特战争中说他今年将支付历史上最大的个人税单。
与最近几年相比，这将是一个巨大的变化。 ProPublica 的一项调查发现，马斯克以及杰夫·贝佐斯和迈克尔·布隆伯格等亿万富翁在 2018 年合法缴纳的所得税为零。
马斯克是世界上最富有的人，他没有现金工资或奖金。相反，他通过股票期权获得报酬，这使他有权以与期权发行时的市场价格相同的价格购买特斯拉 (TSLA) 的股票，但可能远低于期权行使时的价值。
马斯克在 2012 年获得了 2550 万份拆分调整后的期权，并且随着特斯拉实现了某些运营和财务目标，其中的 2290 万份期权在随后几年归属。但在他用这些期权购买股票之前，他不必为这些期权纳税。
由于这部分期权将于 2022 年 8 月到期，马斯克终于在 11 月初开始了将它们转换为股票的过程。他在 SEC 文件中记录了这些交易，因为公司内部人士必须这样做。
当他行使期权时，新购买的股票的价值作为收入征税——对于处于马斯克税级的人来说，税率为 40.8%。
这就是巨额税单的来源。
根据他的文件，作为行使期权过程的一部分，马斯克一直在出售部分新收购的股票，以支付交易应缴纳的预扣税。迄今为止，这些销售总额已达到 750 万股，包括行使价在内，迄今已带来 78 亿美元的收益。
除了出售他通过行使期权获得的股票外，他还出售了自此过程开始以来他以信托方式持有的约 540 万股股票，尽管这些销售将按较低的长期资本收益税率征税20%。
因此，总而言之，他 2021 年股票交易的联邦税收法案约为 84 亿美元。
但他可能还没有完成。
马斯克行使他的期权并出售其中一些股票是作为预先安排的计划的一部分进行的，该计划允许公司内部人士交易股票而不会被指控交易内幕信息。
根据过去的交易，马斯克可能会在年底前行使至少 420 万份期权，甚至可能会行使所有剩余的 8 月到期的 570 万份期权。这可能会使他的税收增加 16 亿至 21 亿美元。
因此，到年底，他的税收将接近 110 亿美元。
这些计算都不涉及任何潜在的州所得税。
马斯克已将他的住所——以及特斯拉的官方住所——搬到了德克萨斯州，该州不对个人征收州所得税。加州的所得税税率是全美最高的——大约 12%。尽管尚不清楚他的收入中有多少需要缴纳该税，但尽管他有新地址，但他可能不会完全避免。
“顺便说一句，我将继续在加州缴纳与我在该州的时间成比例的所得税，这非常重要，”马斯克在 6 月份发推文说。
Why Elon Musk will end up with an $11 billion tax bill this year
New York (CNN Business)Elon Musk says his tax bill this year will be $11 billion, and he's probably right: The filings he has made with the Securities and Exchange Commission about his recent stock trades back up that massive number.
Musk revealed the $11 billion total in a tweet Sunday that was otherwise short on details.
This is not significantly different from what he had tweeted last week when, in the midst of a Twitter war with Sen. Elizabeth Warren, he said he'd pay the largest individual tax bill in history this year.
That would be a massive change from some recent years. An investigation by ProPublica found that Musk, and fellow billionaires such as Jeff Bezos and Michael Bloomberg, legally paid zero in income taxes in 2018.
Musk, the world's richest person, doesn't earn a cash salary or bonus. He's instead been paid through stock options, giving him the right to buy shares of Tesla (TSLA) at a price equal to the market price at the time the options are issued, but likely well below their value at the time they are exercised.
Musk received 25.5 million split-adjusted options in 2012, and had 22.9 million of those options vest over subsequent years as Tesla hit certain operational and financial targets. But he didn't have to pay taxes on those options until he used them to buy shares.
Since that block of options is due to expire in August 2022, Musk finally started the process of turning them into shares of stock in early November. And he documented those trades in SEC filings, as company insiders are required to do.
When he exercises the options, the value of the newly purchased shares are taxed as income — a 40.8% rate for someone in Musk's tax bracket.
And that is where the huge tax bill comes from.
As part of the process of exercising the options, Musk has been selling a portion of the newly acquired shares to cover the withholding tax due on the trades, according to his filings. Those sales so far have totaled 7.5 million shares, bringing in $7.8 billion so far, including the exercise price.
In addition to the sales of shares he acquired exercising options, he's also sold some 5.4 million shares that he had held in trust since the start of this process, though those sales will be taxed at a lower, long-term capital-gains rate of 20%.
So, all told, the federal tax bill on his 2021 stock trades comes to about $8.4 billion.
But he's likely not done yet.
Musk exercising his options and selling some of those shares is being done as part of a pre-arranged plan that allows company insiders to trade stock without being accused of trading on inside information.
Based on past trades, Musk will likely exercise at least 4.2 million more options by year's end, or perhaps even all of the remaining 5.7 million options that are expiring in August. That will likely raise his taxes by between $1.6 billion and $2.1 billion.
So he'll be close to an $11 billion tax bill by year's end.
And none of these calculations involve any potential state income taxes.
Musk has moved his residence — and Tesla's official home — to Texas, which does not impose a state income tax on individuals. California's income tax rate is the highest in the nation — about 12%. Although it is not clear how much of his income will be subject to that tax, he likely won't avoid it altogether, despite his new address.
"Btw, I will continue to pay income taxes in California proportionate to my time in state, which is & will be significant," Musk tweeted in June.
