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稅務主題

國稅局是為了您的方便提供此翻譯版。此中文版並不能取替英語版。如果翻譯上有偏差應以官方的英語版為準。

 

主題介紹

這些稅務主題包含一般性的個人稅與企業稅資訊. 如果您在下面找不到您問題的答案, 請查詢 Tax Trails稅務問答互動式工具.

 

150 - 國稅局程序                   

  • 151 - 您的上訴權利
  • 152 - 退稅資訊
  • 153 - 如果您尚未申報稅表該怎麼做
  • 154 - W-2 和 1099–R 表(沒收到該怎麼做)
  • 155 - 表格與刊物 - 如何索取
  • 156 - 您的稅表副本 - 如何索取
  • 157 - 地址變更 - 如何通知國稅局
  • 158 - 確保利用正確方式繳稅
  • 159 - 如何取得一份往年的 W-2 表
  • 160 - 1099-A 表(購置或放棄抵押產業)和 1099-C 表(免除債務)

IRS Procedures

  • Your Appeal Rights
  • Refund Information
  • What To Do if You Haven't Filed Your Tax Return
  • Forms W-2 and Form 1099-R (What to Do if Not Received)
  • Forms and Publications - How to Order
  • Copy of Your Tax Return - How to Get One
  • Change of Address - How to Notify IRS
  • Ensuring Proper Credit of Payments
  • Prior Year(s) Form W-2 (How to Get a Copy of)
  • Form 1099-A & Form 1099-C

200 - 追索徵收

  • 201 - 追索徵收程序
  • 202 - 繳稅選項
  • 203 - 退稅扺用:未支付的子女撫養費,以及某些聯邦、州和失業救濟金欠款
  • 204 - 折衷付稅提案
  • 205 - 無辜配偶寬免
  • 206 - 未承兌的付款  
  • 253 - 替代稅表

Collection

  • The Collection Process
  • Tax Payment Options
  • Refund Offsets: For Unpaid Child Support, And Certain Federal, State, & Unemployment Comp. Debts
  • Offers in Compromise
  • Innocent Spouse Relief
  • Dishonored Payments  
  • Substitute Tax Forms

300 - 一般資訊

  • 301 - 何時、何地及如何申報
  • 303 - 填寫申報稅表常見錯誤一覽表
  • 304 - 延長申報稅表時間
  • 305 - 記錄保存
  • 306 - 預估稅繳付不足的罰款
  • 307 - 備用的預扣稅款
  • 308 - 修改過的稅表
  • 309 - 羅斯個人退休金帳戶供款
  • 310 - 卡佛岱(Coverdell)教育儲蓄帳戶
  • 311 - 委託書資訊
  • 312 - 揭露授權
  • 313 - 合格學費計劃(QTP)

General Information

  • When, Where, and How to File
  • Checklist of Common Errors When Preparing Your Tax Return
  • Extensions of Time to File Your Tax Return
  • Recordkeeping
  • Penalty for Underpayment of Estimated Tax
  • Backup Withholding
  • Amended Returns
  • Roth IRA Contributions
  • Coverdell Education Savings Accounts Topic
  • Power of Attorney Information
  • Disclosure Authorizations
  • Qualified Tuition Programs (QTPs)
 

400 - 收入類型

  • 401 - 工資與薪金
  • 403 - 利息收入
  • 404 - 股息
  • 407 - 業務收入
  • 409 - 資本利得和虧損
  • 410 - 退休金與年金
  • 411 - 退休金-一般規則與簡化方法
  • 412 - 一次總付分配額
  • 413 - 退休計劃的提領轉存
  • 414 - 租賃收入和費用
  • 415 - 出租住宅與度假產業  
  • 418 - 失業救濟金
  • 419 - 賭博收入和支出
  • 420 - 以物易物收入
  • 421 - 奬學金和助學金贈款
  • 423 - 社會安全和同等鐡路退休福利
  • 424 - 401(k) 計劃
  • 425 - 被動活動-損失和抵免
  • 427 - 股票選擇權
  • 429 - 證券交易商(提供給1040表申報者的資訊)
  • 430 - 共同保險公司投保人已權益交換股票
  • 431 - 免除的債務-算不算收入?

Types of Income

  • Wages and Salaries
  • Interest Received
  • Dividends
  • Business Income
  • Capital Gains and Losses
  • Pensions and Annuities
  • Pensions – The General Rule and the Simplified Method
  • Lump–Sum Distributions
  • Rollovers from Retirement Plans
  • Rental Income and Expenses
  • Renting Residential and Vacation Property
  • Unemployment Compensation
  • Gambling Income and Expenses
  • Bartering Income
  • Scholarship and Fellowship Grants
  • Social Security and Equivalent Railroad Retirement Benefits
  • 401(k) Plans
  • Passive Activities – Losses and Credits
  • Stock Options
  • Traders in Securities (Information for Form 1040 Filers)
  • Exchange of Policyholder Interest for Stock
  • Canceled Debt – Is it Income or Not?
 

450 - 收入調整

  • 451 - 個人退休福利安排計劃(IRA)
  • 452 - 已支付的贍養費
  • 453 - 壞帳扣除額
  • 455 - 搬家費
  • 456 - 學生貸款利息扣除額
  • 457 - 學雜費扣除額
  • 458 - 教育者費用扣除額

Adjustments to Income

  • Individual Retirement Arrangements (IRAs)
  • Alimony Paid
  • Bad Debt Deduction
  • Moving Expenses
  • Student Loan Interest Deduction
  • Tuition and Fees Deduction
  • Educator Expense Deduction

500 - 列舉扣除

  • 501 - 我應該列舉申報嗎?
  • 502 - 醫療和牙科費用
  • 503 - 可扣抵的稅款
  • 504 - 房屋貸款點數
  • 505 - 利息費用
  • 506 - 慈善捐款
  • 508 - 雜項開支
  • 509 - 業務用住宅
  • 510 - 業務用車
  • 511 - 差旅費用
  • 512 - 業務娛樂費用
  • 513 - 教育費用
  • 514 - 雇員業務費用
  • 515 - 意外、天災和失竊損失

Itemized Deductions

  • Should I Itemize?
  • Medical and Dental Expenses
  • Deductible Taxes
  • Home Mortgage Points
  • Interest Expense
  • Charitable Contributions
  • Miscellaneous Expenses
  • Business Use of Home
  • Business Use of Car
  • Business Travel Expenses
  • Business Entertainment Expenses
  • Educational Expenses
  • Employee Business Expenses
  • Casualty, Disaster, and Theft Losses

550 - 稅金計算

  • 551 - 標準扣除額
  • 552 - 國稅局估算的稅金與抵免額
  • 553 - 子女投資收入的課稅
  • 554 - 自雇稅
  • 556 - 替代性的最低限額稅
  • 557 - 從傳統及羅斯個人退休帳戶提早取款的稅金
  • 558 - 從退休金計劃而非IRA 個人退休金帳戶提早取款的稅金

Tax Computation

  • Standard Deduction
  • Tax and Credits Figured by the IRS
  • Tax on a Child's Investment Income
  • Self–Employment Tax
  • Alternative Minimum Tax
  • Tax on Early Distributions From Traditional and Roth IRAs
  • Tax on Early Distributions From Retirement Plans, Other Than IRAs
 

600 - 抵稅優惠

  • 601 - 低收入家庭福利優惠
  • 602 - 兒童及被撫養人看護費用優惠  
  • 608 - 超額預扣社會安全稅和 RRTA 稅
  • 610 - 退休金儲蓄供款抵稅優惠

Tax Credits

  • Earned Income Credit
  • Child and Dependent Care Credit
  • Excess Social Security and RRTA Tax Withheld
  • Retirement Savings Contributions Credit

650 - 國稅局通知

  • 651 - 通知 - 該怎麼做
  • 652 - 未如實申報收入的通知 - CP-2000
  • 653 - 國稅局通知與帳單、罰金與利息收費

IRS Notices

  • Notices – What to Do
  • Notice of Underreported Income – CP-2000
  • IRS Notices and Bills, Penalties and Interest Charges
 

700 - 資產基礎、折舊和資產出售

  • 701 - 出售您的房屋
  • 703 - 資產基礎
  • 704 - 折舊
  • 705 - 分期付款銷售

Basis of Assets, Depreciation, and Sale of Assets

  • Sale of Your Home
  • Basis of Assets
  • Depreciation
  • Installment Sales

750 - 雇主稅資訊

  • 751 - 社會安全稅和聯邦醫療保險預扣稅率
  • 752 - W-2 表 - 何時、何地及如何申報
  • 753 - W-4 表 - 雇員預扣稅證明書
  • 755 - 雇主身份識別號碼 - 如何申請
  • 756 - 家庭雇員就業稅
  • 757 - 941 和 944 表 - 存稅要求
  • 758 - 941 表 - 雇主季度聯邦稅表和 944 表- 雇主年度聯邦稅表  
  • 761 - 小費 - 預扣和申報
  • 762 - 獨立承包商與雇員的區別

Employer Tax Information

  • Social Security and Medicare Withholding Rates
  • Form W-2 - Where, When, and How to File
  • Form W-4 - Employee's Withholding Allowance Certificate
  • Employer Identification Number (EIN) - How to Apply
  • Employment Taxes for Household Employees
  • Form 941 and 944 – Deposit Requirements
  • Form 941 – Employer's Quarterly Federal Tax Return and Form 944 – Employers Annual Federal Tax Return
  • Tips – Withholding and Reporting
  • Independent Contractor vs. Employee

850 - 外籍人士及住在國外的美國公民的報稅資訊

  • 851 - 居民外籍人士與非居民外籍人士
  • 856 - 國外稅收優惠
  • 857 - 個人納稅人報稅識別號碼 - W-7 表  

Tax Information for Aliens and U.S. Citizens Living Abroad

  • Resident and Non–Resident Aliens
  • Foreign Tax Credit 
  • Individual Taxpayer Identification Number (ITIN) - Form W–7

 

Page Last Reviewed or Updated: 17-Jan-2013