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IRS 1040 表格 是申报联邦个人所得税的表格。虽然现在很多人都用软件来报税,但是,如果你的税务情况比较简单的话,自己填写也不难。据报道,2022 年有超过 1.65 亿的美国人通过这个仅两页的表格来申报他们的年度所得税。
虽然这份表格看起来很简短,但它包含了国税局计算你税单或退税所需的所有信息。65 岁及以上的人士可以选择使用 1040-SR 表格 ,它与 1040 表格基本相同,但字体更大,更易于阅读。无论你是选择电子报税还是邮寄报税,了解表格的每个部分都能帮助你提前做好准备。
下面我们详细介绍一下 1040 表格的各项内容。表格较宽,在手机上可能看不清楚,建议在电脑上查看。
第一部分:个人信息 填写你(如果是已婚联合报税的话还有你的配偶)的名、姓、社保号;地址。这部分还有一个选项:是否向总统选举活动基金捐款 3 美元。这个选项从 1966 年立法后添加,你愿意捐就捐,不愿意就不捐,不影响你的税单或退税额。
第二部分:报税身份 报税身份有五种,你必须、并且只能选择其中一种:
单身 Single 已婚共同报税 Married filing jointly 已婚单独报税 Married filing separately 户主 Head of household 合格的幸存配偶 Qualifying surviving spouse 这些选择整体来说比较直观 —— 当然,如果你的税务情形比较微妙的话另说。大部分夫妻选择已婚联合报税,但高收入人士,以及怀疑配偶可能隐瞒收入、或者配偶存在税务问题的人、或者正在打算离婚的夫妻、或者夫妻一方有较大的医疗支出想在报税时扣除,那么有可能适合「已婚分开/单独报税」。详情请参见我们的这篇文章:《如何选择报税身份,5 种身份的区别是什么? 》。
第三部分:数字资产(虚拟货币) 这部分原先标记为 「虚拟货币」,现在改为 「数字资产」,并放在表格的显著位置。国税局关注纳税人是否正确申报来自数字资产的收入,如加密货币、代币、稳定币等。如果你有炒比特币等,请阅读我们的这篇文章:《比特币等加密虚拟货币是否需要报税、如何申报? 》。
第四部分:标准抵扣额 2017 年,国会通过了税收变革,大幅提高了标准扣除额。因此,多数纳税人现在选择使用标准扣除额(standard deduction),而不是逐项列举(itemized deduction)。
2023 年的标准扣除额为 :单身者和已婚单独报税者 13,850 美元,已婚联合报税者 27,700 美元,户主 20,800 美元。 如果你年满 65 岁、或有视力障碍,可以享受更高的标准扣除额 :对于单身或户主的纳税人,每满足一项条件,标准扣除额可增加 1,850 美元。而已婚共同报税和合格的幸存配偶报税人则每项可增加 1,500 美元。例如,如果你是一位年满 65 岁且 视力受损的单身报税人,可以在标准扣除额上额外增加 3,700 美元。这样一来,2023 年的标准扣除额就达到了(13,850 美元 + 3,700 美元)= 17,550 美元。 请参见我们这篇文章的详细解释 :《报税时应该选择标准抵扣、还是分项扣除? 》。 第五部分:被扶养人 如果你在 2023 年有抚养人 (dependents), 需要在此部分列出他们的信息。抚养人不仅包括子女,还可能是其他符合条件的亲属,如继子女、兄弟姐妹、姻亲或父母。此外,还有一个选项用于确定抚养人是否符合儿童税收抵免的资格。如果孩子在 2023 年年底未满 17 岁,你可以选择儿童税收抵免;如果孩子 17 岁或以上,则选择 「其他抚养人的税收抵免」。你需要在表格的其他部分计算税收抵免;详细解释请参见:《2023/2024 报税知识:儿童和被抚养者抵税金详解 》。
第六部分:收入 在此部分,国税局将根据你填写的信息计算你的调整后总收入和最终应纳税收入。关键行包括:
第 1a 行 :列出 W2 表格第 1 框的所有收入。 第 2a/b 行至第 6a/b 行 :涵盖利息、股息、个人退休账户分配、养老金、年金或社会保障福利的收入。 第 7 行 :资本收益或损失,可能来自出售资产,如股票或房产。 第 11 行 :调整后的总收入,即总收入减去国税局允许的调整。 资本收益或损失可能需要填写 1040 表的 D 表,并在 1099-S 或 1099-B 表上报告。每年最多只能抵扣 3,000 美元的资本损失;更多解释参见这篇文章:《短期与长期资本利得税的税率与计算器 》。
应纳税收入是指报税时用于计算税款的那部分收入,大致就是调整后总收入减去可扣除的标准或明细项目。应纳税收入包括工资、奖金、小费、投资收入、以及各种类型的非劳动所得。
第七部分:税收抵免 这部分总结了当年的税务责任。如果没有税务专业人士或软件辅助,手动申报可能比较复杂。
尤其是儿童税收抵免,自 2021 年税务年度以来有重大变化。如果你在 「抚养人」 部分有符合资格的孩子,2022 和 2023 年每个孩子最高可享受 2,000 美元的儿童税收抵免。如果父母或法定监护人的调整后总收入低于一定额度,可以申报完整的税收抵免额。超出这个额度,抵免金额将逐渐减少。要计算税收抵免,需填写 8812 表。
儿童税收抵免可直接减少应纳税收入,即使没有应纳税收入也有资格获得。2022 年,无应纳税收入者每个孩子最多可获得 1,500 美元的税收抵免,2023 年则为 1,600 美元。
第八部分:已预付的税款 这部分确认你已预付的税款(withholding)和其他可以减少所欠税款的额外税收抵免。具体细节包括:
第 25a 行 :输入 W2 表第 2 框的 「联邦所得税预扣」 总额。 第 25b 行 :可能包含来自 1099-R、1099-INT、1099-DIV、SSA-1099 或 RRB-1099 表的联邦税预扣。 第 25c 行 :汇总 W2-G 表(特定赌博收入)第 4 框、8959 表(额外医疗保险税)和 K-1 表(合伙人收入、扣除、税收抵免等)的税款。 第 26 行 :如果你在 2023 年支付了季度预估税款,需要在此行报告这些支付的总额。 第 27 行 :适用于那些符合条件的纳税人,可以在这里填写所得税抵免(Earned Income Tax Credit, EITC)的金额。EITC 是一个经常被忽略的重要税收抵免项目。 第 28 行 :如果你有资格获得儿童税收抵免,并且在 8812 表的第 27 行有金额,就填写在这里。 第 29 行 :适用于那些有资格获得美国教育机会抵税额(American Opportunity Credit)的纳税人,这个学分可以帮助抵消高等教育费用。 第 31 行 :这里包括 3 表中列出的各种其他税收抵免。 第 33 行 :显示你在税务年度内已支付的总税款。 据国税局估计,约有五分之一的有资格纳税人未申报 EITC。要获得 EITC,需要满足这些条件:
2023 年工作收入低于 63,398 美元; 投资收入低于 11,000 美元; 2023 年报税截止日期(包括延期)前拥有有效的社会安全号码; 全年都是美国公民或税务居民; 未申报 2555 表格(外国所得收入); 如果您与配偶分居,且未进行联合报税,则应符合某些额外规定。 要确定是否有资格,可以使用国税局的在线 EITC 助手 ,并阅读下面这篇文章。
通常情况下,您的收入越低,可以获得的税收抵免就越高,尤其是有孩子的家庭。赚得收入税抵免 (EITC) 是为低至中等收入的工作者设计的可退还税收抵免,抵免金额的大小取决于您的赚得收入、纳税身份和孩子的数量。
第九部分:退税金额 第 34 行显示了你在税务年度中多付的金额。在第 35a 行,你可以指示国税局将多付的款项作为退税发给你,并提供银行路由号和账户号以电子方式接收退款。
如果你全年支付了预估税款,你可以选择将多支付的税款的全部或一部分用于下一年度的估计税款支付。在第 36 行指明金额。
第十部分:欠税金额 如果你欠税,第 37 行将显示你仍需支付的税款。你可以通过邮寄支票、电话支付或使用国税局的在线支付门户来支付欠款。如果你无法一次性支付全额,可以申请分期付款计划。
第 38 行显示了估计的税款罚金,即使你有资格获得退款,也可能有罚金。比如第 37 行的金额超过 1,000 美元,或者你没有在截止日期前支付所需的估计税款,你可能需要支付税款罚金。使用 2210 表来确定是否欠罚金及其金额。
第十一部分:第三方代表人 如果你允许另一个人与 IRS 一起讨论你的报税情况,那么在这里填写他的资料。
第十二部分:签名 在 1040 表第 2 页底部,收集所需的签名:主报税人、其配偶(如果适用)、以及税务专业人士的(如果使用)。你还可以指定一个第三方代表与国税局讨论你的退税(见第十一部分)。
如果你通过邮寄申报,签署退税并留存复印件。如果欠税,附上支票或汇票,或通过国税局支付门户安排支付。电子申报则需要签署 8879 表,IRS 电子文件签名授权。
完成这些步骤后,你的税务申报就完成啦!
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博主节日好 请问可以出一期如何看懂 W2 工资表的文章么 多谢博主
节日好!请参见:《W-2 是什么?如何看懂 W-2 表格?》