IRS Logo
Print - Click this link to Print this page

稅務主題

English

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

  • 153 - 如果您尚未申報稅表該怎麼做
  • 154 - 沒收到W-2和1099–R 表該怎麼做
  • 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

  • What To Do if You Haven't Filed Your Tax Return
  • Forms W-2 and 1099R (What to Do if Not Received)
  • Ensuring Proper Credit of Payments
  • Prior Year(s) Form W-2 (How to Get a Copy of)
  • Form 1099-A (Acq. of Secured Property) & Form 1099-C (Cancellation of Debt)

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
  • 205 - 無辜配偶寬免
  • 206 - 未承兌的付款

Collection

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

300 - 一般資訊

  • 301 - 何時, 何地及如何申報 
  • 303 - 申報常見錯誤 
  • 304 - 延長時間申報稅表
  • 305 - 記錄保存
  • 306 - 預估稅繳付不足罰款
  • 307 - 備用預扣稅款
  • 308 - 稅表更正
  • 309 - 羅斯個人退休帳戶供款 
  • 310 - 卡佛岱教育儲蓄帳戶 
  • 311 - 委託書資訊 
  • 312 - 揭露授權

General Information

  • When, Where, and How to File
  • 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

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
  • 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)
  • 431 - 免除債務算不算收入?

Types of Income

  • Wages and Salaries
  • Interest Received
  • Dividends
  • Business Income
  • Capital Gains and Losses
  • Pensions and Annuities
  • Pensions: The General Rule & 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
  • Scholarship and Fellowship Grants
  • Social Security & Equiv. Railroad Retirement Benefit
  • 401(k) Plans
  • Passive Activities - Losses and Credits
  • Stock Options
  • Traders in Securities (For Form 1040 Filers)
  • Canceled Debt - Is it Income or Not?

450 - 收入調整

  • 451 - 個人退休福利安排計劃 (IRAs)
  • 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

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 - 應該列舉申報嗎? 
  • 502 - 醫療牙科費用
  • 503 - 可扣抵稅款 
  • 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

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 Trad. 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 RRA 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

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

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 - 社安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 - 雇員預扣稅表
  • 756 - 家庭雇員就業稅
  • 757 - 941表和944表 - 存稅規定
  • 758 - 941表 - 雇主季度和944表 - 雇主年度聯邦稅表
  • 761 - 小費 - 預扣和申報
  • 762 - 可負擔健保法案

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
  • Employment Taxes for Household Employees
  • Form 941 and 944 - Deposit Requirements
  • Form 941 – Employer's Quarterly Federal Tax Return & 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 - 個人納稅識別號碼 (ITIN) - W-7表
  • 858 - 外籍人士清稅證明

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

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

 

Page Last Reviewed or Updated: 05-Nov-2014