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Individual Tax Return
Instructions for Form 1040
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Request for Transcript of Tax Return


Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

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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。