Information For...

For you and your family
Individuals abroad and more
EINs and other information

Filing For Individuals

Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Request for Taxpayer Identification Number (TIN) and Certification
Single and Joint Filers With No Dependents
Employee's Withholding Allowance Certificate

 

Request for Transcript of Tax Returns
Employer's Quarterly Federal Tax Return
Installment Agreement Request
Wage and Tax Statement

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

主題610 退休金儲蓄供款抵稅優惠

Topic 610 - Retirement Savings Contributions Credit

如果您向若干符合資格退休計劃或個人退休安排計劃(IRA)作符合條件的供款,您或許可能拿到繳稅減免。您可以得到的儲蓄扣抵金額一般是根據您的供款和優惠比率。如需更多資訊,請參閱590-A號刊物【個人退休福利安排計劃(IRA)】(Publication 590-A, Contributions to Individual Retirement Arrangements (IRAs))、8880表【符合條件退休儲蓄供款的優惠】(Form 8880, Credit for Qualified Retirement Savings Contributions)及我是否有資格獲得退休金儲蓄供款優惠?(Do I Qualify for the Retirement Savings Contributions Credit?)。如果您有資格獲得優惠,優惠比率可低至10%或高達 50%,這要根據您的調整後總收入決定。您的收入(或共同的收入,如適用)越低,優惠比率越高;您的優惠比率也取決於您的報稅身份。這兩個因素將決定您能夠取得的最大優惠。如果您的調整後總收入超過一定金額,您就沒資格適用本優惠。被撫養人和全職學生也沒資格適用本優惠。

使用8880表(Form 8880)來決定優惠的比率和金額。填入優惠金額到1040表(Form 1040)、1040A表【美國個人所得稅報稅表】(Form 1040A, U.S. Individual Income Tax Return)或1040NR表【美國非居民外國人稅表】(Form 1040NR, U.S. Nonresident Alien Income Tax Return)。您不能使用1040EZ表1040EZ表【沒有家屬的單身或聯合報稅者的報稅表】(Form 1040EZ, Income Tax Return for Single and Joint Filers With No Dependents)來申請本優惠。