{"id":1033,"date":"2021-11-04T00:00:00","date_gmt":"2021-11-04T00:00:00","guid":{"rendered":"https:\/\/aacyf.org\/%e5%9c%8b%e7%a8%85%e5%b1%80%e7%a8%85%e5%8b%99%e4%b8%bb%e9%a1%8c%ef%bc%9a%e5%87%ba%e7%a7%9f%e4%bd%8f%e5%ae%85%e8%88%87%e5%ba%a6%e5%81%87%e7%94%a2%e6%a5%ad\/"},"modified":"2021-11-04T00:00:00","modified_gmt":"2021-11-04T00:00:00","slug":"%e5%9c%8b%e7%a8%85%e5%b1%80%e7%a8%85%e5%8b%99%e4%b8%bb%e9%a1%8c%ef%bc%9a%e5%87%ba%e7%a7%9f%e4%bd%8f%e5%ae%85%e8%88%87%e5%ba%a6%e5%81%87%e7%94%a2%e6%a5%ad","status":"publish","type":"post","link":"https:\/\/aacyf.org\/?p=1033","title":{"rendered":"\u570b\u7a05\u5c40\u7a05\u52d9\u4e3b\u984c\uff1a\u51fa\u79df\u4f4f\u5b85\u8207\u5ea6\u5047\u7522\u696d"},"content":{"rendered":"<p style=\"font-weight: 400;\">\u5982\u679c\u60a8\u6536\u5230\u51fa\u79df\u4e00\u500b\u4f4f\u6240\u55ae\u4f4d\u7684\u79df\u91d1\uff0c\u5982\u4e00\u68df\u623f\u5c4b\u6216\u516c\u5bd3\u7684\u79df\u91d1\u6536\u5165\uff0c\u60a8\u53ef\u4ee5\u6263\u9664\u67d0\u4e9b\u958b\u92b7\u3002\u9019\u985e\u7684\u958b\u92b7\u53ef\u4ee5\u5305\u62ec\u623f\u5c4b\u8cb8\u6b3e\u5229\u606f\u3001\u623f\u7522\u7a05\u3001\u610f\u5916\u640d\u5931\u3001\u7dad\u4fee\u3001\u6c34\u96fb\u96dc\u652f\u3001\u4fdd\u96aa\u3001\u53ca\u6298\u820a\uff0c\u9019\u4e9b\u958b\u92b7\u6703\u6e1b\u5c11\u79df\u91d1\u6536\u5165\u7684\u61c9\u7d0d\u7a05\u984d\u3002\u60a8\u901a\u5e38\u53ef\u57281040\u8868\u3010\u7f8e\u570b\u500b\u4eba\u6240\u5f97\u7a05\u5831\u7a05\u8868\u3011(<a href=\"https:\/\/www.irs.gov\/zh-hant\/forms-pubs\/about-form-1040\" data-saferedirecturl=\"https:\/\/www.google.com\/url?q=https:\/\/www.irs.gov\/zh-hant\/forms-pubs\/about-form-1040&amp;source=gmail&amp;ust=1636129977199000&amp;usg=AOvVaw2jvioTKAaaTY9G8KkiZjy-\">Form 1040<\/a>,\u00a0<em>U.S. Individual Income Tax Return<\/em>)\uff0c1040\u526f\u88681\u3010\u984d\u5916\u6536\u5165\u548c\u6536\u5165\u8abf\u6574\u3011(<a href=\"https:\/\/www.irs.gov\/pub\/irs-pdf\/f1040s1.pdf\" data-saferedirecturl=\"https:\/\/www.google.com\/url?q=https:\/\/www.irs.gov\/pub\/irs-pdf\/f1040s1.pdf&amp;source=gmail&amp;ust=1636129977199000&amp;usg=AOvVaw29bE-uR4Xz3axUxZ_Hnw9l\">Form 1040 Schedule 1<\/a>\u00a0PDF, Additional Income and Adjustments to Income) (PDF)\uff0c\u548c1040\u8868\u526f\u8868E\u3010\u9644\u52a0\u6536\u5165\u548c\u8667\u640d\u3011(<a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-schedule-e-form-1040\" data-saferedirecturl=\"https:\/\/www.google.com\/url?q=https:\/\/www.irs.gov\/forms-pubs\/about-schedule-e-form-1040&amp;source=gmail&amp;ust=1636129977199000&amp;usg=AOvVaw2G3fZmsQUxWSEO68daQSxa\">Form 1040, Schedule E<\/a>,\u00a0<em>Supplemental Income and Loss<\/em>)\u4e0a\u7533\u5831\u6536\u5165\u548c\u652f\u51fa\u3002\u5982\u679c\u60a8\u4ee5\u51fa\u79df\u8b00\u5229\uff0c\u4e0d\u4f7f\u7528\u4f4f\u6240\u55ae\u4f4d\u70ba\u5c45\u4f4f\u8655\uff0c\u90a3\u9ebc\u60a8\u53ef\u4ee5\u6263\u6e1b\u7684\u79df\u91d1\u958b\u652f\u53ef\u4ee5\u8d85\u904e\u60a8\u7684\u79df\u91d1\u6536\u5165\u7e3d\u984d\u3002\u4f46\u662f\u60a8\u7684\u79df\u91d1\u640d\u5931\uff0c\u901a\u5e38\u5c07\u6703\u88ab\u300c\u98a8\u96aa\u300d\u898f\u5247\u548c\/\u6216\u88ab\u52d5(\u7121\u5be6\u8cea\u53c3\u8207)\u6295\u8cc7\u898f\u5247\u9650\u5236\u3002\u6709\u95dc\u9019\u985e\u9650\u5236\u7684\u8cc7\u8a0a\uff0c\u53c3\u95b1925\u520a\u7269\u3010\u88ab\u52d5(\u7121\u5be6\u8cea\u53c3\u8207)\u6295\u8cc7\u548c\u98a8\u96aa\u898f\u5247\u3011(<a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-publication-925\" data-saferedirecturl=\"https:\/\/www.google.com\/url?q=https:\/\/www.irs.gov\/forms-pubs\/about-publication-925&amp;source=gmail&amp;ust=1636129977199000&amp;usg=AOvVaw3bmO3oSGO_Var1x6Fs-TIf\">Publication 925<\/a>,\u00a0<em>Passive Activities and At-Risk Rules<\/em>)\u3002<\/p>\n<h2>\u623f\u7522\u51fa\u79df\/\u500b\u4eba\u4f7f\u7528<\/h2>\n<p style=\"font-weight: 400;\">\u5982\u679c\u60a8\u51fa\u79df\u4e00\u500b\u4f4f\u6240\u55ae\u4f4d\u7d66\u4ed6\u4eba\uff0c\u800c\u60a8\u4e5f\u7528\u6b64\u4f5c\u70ba\u7684\u4f4f\u5b85\uff0c\u90a3\u9ebc\u60a8\u53ef\u62b5\u6263\u7684\u79df\u91d1\u958b\u92b7\u53ef\u80fd\u6703\u53d7\u9650\u5236\u3002\u5982\u679c\u60a8\u5728\u5831\u7a05\u5e74\u5ea6\u4e2d\u672c\u4eba\u4f7f\u7528\u6b64\u4f4f\u6240\u7684\u6642\u9593\u8d85\u904e\u4e0b\u5217\u4e8c\u8005\u4e4b\u4e2d\u8f03\u591a\u7684\u4e00\u9805\u6642\u9593:<\/p>\n<ol style=\"font-weight: 400;\">\n<li>14\u5929\u6216<\/li>\n<li>\u4ee5\u4e00\u500b\u516c\u5e73\u7684\u79df\u91d1\u50f9\u683c\u51fa\u79df\u7d66\u4ed6\u4eba\u7e3d\u5929\u6578\u768410%,<\/li>\n<\/ol>\n<p style=\"font-weight: 400;\">\u60a8\u6709\u53ef\u80fd\u6703\u4f7f\u7528\u4e00\u500b\u4ee5\u4e0a\u7684\u4f4f\u6240\u55ae\u4f4d\u70ba\u7576\u5e74\u7684\u4f4f\u5b85\u3002\u4f8b\u5982\uff0c\u5982\u679c\u60a8\u5728\u4e3b\u8981\u7684\u4f4f\u5bb6\u4e2d\u4f4f\u4e8611\u500b\u6708\uff0c\u60a8\u7684\u4e3b\u4f4f\u5bb6\u5c31\u6703\u7576\u6210\u4e00\u8655\u5c45\u4f4f\u8655\u7684\u4f4f\u6240\u55ae\u4f4d\u3002\u5982\u679c\u60a8\u5e74\u5ea6\u5167\u5728\u5ea6\u5047\u5c4b\u4f4f\u4e86\u53e6\u5916\u768430\u5929\uff0c\u60a8\u7684\u5ea6\u5047\u5c4b\u4e5f\u6703\u88ab\u7576\u6210\u4e00\u8655\u500b\u4eba\u5c45\u4f4f\u8655\u7684\u4f4f\u6240\u55ae\u4f4d\uff0c\u9664\u975e\u60a8\u5728\u5e74\u5ea6\u5167\u4ee5\u516c\u5e73\u7684\u79df\u91d1\u50f9\u503c\u628a\u5ea6\u5047\u5c4b\u51fa\u79df\u8d85\u904e300\u5929\u3002<\/p>\n<p style=\"font-weight: 400;\">\u500b\u4eba\u4f7f\u7528\u7684\u4f4f\u6240\u55ae\u4f4d\u7684\u4e00\u5929\u662f\u88ab\u4e0b\u5217\u4eba\u7b49\u4f7f\u7528\u7684\u4efb\u4f55\u4e00\u5929\uff1a<\/p>\n<ul style=\"font-weight: 400;\">\n<li>\u60a8\u6216\u4efb\u4f55\u5176\u4ed6\u64c1\u6709\u5176\u4e2d\u6b0a\u76ca\u7684\u4eba\uff0c\u9664\u975e\u60a8\u628a\u60a8\u7684\u6b0a\u76ca\u4ee5\u4e00\u4efd\u5171\u4eab\u7684\u51c8\u503c\u878d\u8cc7\u7684\u5354\u8b70\u79df\u7d66\u4e86\u53e6\u4e00\u500b\u696d\u4e3b\uff0c\u4f5c\u70ba\u4ed6\u6216\u5979\u7684\u4e3b\u8981\u4f4f\u5bb6\uff0c\u800c\u4e14\u5176\u4ed6\u64c1\u6709\u4eba\u652f\u4ed8\u516c\u5e73\u7684\u79df\u91d1<\/li>\n<li>\u60a8\u7684\u5bb6\u5ead\u6210\u54e1\uff0c\u6216\u4efb\u4f55\u5176\u4ed6\u4eab\u6709\u5176\u4e2d\u6b0a\u76ca\u7684\u4eba\u7684\u5bb6\u4eba\uff0c\u9664\u975e\u9019\u4f4d\u5bb6\u5ead\u6210\u54e1\u5c07\u9019\u68df\u4f4f\u6240\u4f5c\u70ba\u4ed6\u6216\u5979\u7684\u4e3b\u8981\u4f4f\u5bb6\uff0c\u540c\u6642\u4e5f\u652f\u4ed8\u516c\u5e73\u7684\u79df\u91d1\u50f9\u683c<\/li>\n<li>\u4efb\u4f55\u4eba\u5728\u5354\u8b70\u4e0b\u8b93\u60a8\u4f7f\u7528\u67d0\u4e9b\u5176\u4ed6\u7684\u4f4f\u6240\u55ae\u4f4d<\/li>\n<li>\u4efb\u4f55\u4eba\u652f\u4ed8\u5c11\u65bc\u516c\u5e73\u7684\u79df\u8cc3\u50f9\u683c<\/li>\n<\/ul>\n<h2>\u51fa\u79df\u6700\u4f4e\u9650<\/h2>\n<p style=\"font-weight: 400;\">\u6709\u4e00\u500b\u7279\u6b8a\u7684\u898f\u5247,\u00a0\u5982\u679c\u60a8\u4f7f\u7528\u4f4f\u5b85\u55ae\u4f4d\u4f5c\u70ba\u4f4f\u6240,\u00a0\u7576\u60a8\u5c07\u5176\u51fa\u79df,\u00a0\u4e14\u79df\u671f\u5c11\u65bc15\u5929,\u00a0\u90a3\u9ebc\u5728\u9019\u7a2e\u60c5\u6cc1\u4e0b,\u00a0\u7121\u9808\u5831\u544a\u4efb\u4f55\u79df\u91d1\u6536\u5165,\u00a0\u4e5f\u7121\u9808\u6263\u9664\u79df\u8cc3\u958b\u652f\u7684\u4efb\u4f55\u8cbb\u7528\u3002<\/p>\n<h2>\u51fa\u79df\u8cbb\u7528\u548c\u500b\u4eba\u4f7f\u7528\u8cbb\u5206\u6524<\/h2>\n<p style=\"font-weight: 400;\">\u5982\u679c\u4f4f\u6240\u55ae\u4f4d\u7528\u65bc\u51fa\u79df\u548c\u500b\u4eba\u4f7f\u7528\uff0c\u60a8\u901a\u5e38\u5fc5\u9808\u4ee5\u96d9\u65b9\u4f7f\u7528\u76ee\u7684\u7684\u5929\u6578\u70ba\u57fa\u790e\u5c07\u7e3d\u958b\u652f\u5206\u6524\u65bc\u51fa\u79df\u7528\u9014\u548c\u500b\u7528\u9014\u3002\u60a8\u5c07\u7121\u6cd5\u6263\u62b5\u8d85\u51fa\u79df\u91d1\u6536\u5165\u7e3d\u984d\u9650\u5236\u7684\u958b\u652f\uff08\u60a8\u7684\u79df\u91d1\u6536\u5165\u7e3d\u984d\u6e1b\u53bb\u51fa\u79df\u90e8\u4efd\u7684\u623f\u5c4b\u8cb8\u6b3e\u5229\u606f\u3001\u623f\u7522\u7a05\u3001\u548c\u610f\u5916\u640d\u5931\u3001\u4ee5\u53ca\u79df\u8cc3\u958b\u652f\uff0c\u5982\u623f\u5730\u7522\u7d93\u7d00\u4eba\u8cbb\u548c\u5ee3\u544a\uff09\u3002\u4f46\u662f\uff0c\u60a8\u4e5f\u8a31\u80fd\u5c07\u67d0\u4e9b\u79df\u91d1\u958b\u652f\u63a8\u5230\u4e0b\u4e00\u5e74\uff0c\u4f46\u9700\u6839\u64da\u90a3\u5e74\u7684\u7e3d\u79df\u91d1\u6536\u5165\u7684\u9650\u5236\u800c\u5b9a\u3002\u5982\u679c\u60a8\u57281040\u7684\u9644\u8868A\u3010\u5217\u8209\u6263\u9664\u984d\u3011(<a href=\"https:\/\/www.irs.gov\/zh-hant\/forms-pubs\/about-schedule-a-form-1040\" data-saferedirecturl=\"https:\/\/www.google.com\/url?q=https:\/\/www.irs.gov\/zh-hant\/forms-pubs\/about-schedule-a-form-1040&amp;source=gmail&amp;ust=1636129977200000&amp;usg=AOvVaw3EN4v1WVajvGkA3oWz7GVI\">Form 1040, Schedule A<\/a>,\u00a0<em>Itemized Deductions<\/em>)\u4e2d\u5217\u8209\u6263\u9664\uff0c\u60a8\u4ecd\u7136\u53ef\u4ee5\u6263\u9664\u60a8\u500b\u4eba\u90e8\u4efd\u7684\u623f\u5c4b\u8cb8\u6b3e\u5229\u606f\u3001\u623f\u7522\u7a05\uff0c\u4ee5\u53ca\u610f\u5916\u640d\u5931\u7531\u806f\u90a6\u653f\u5e9c\u5ba3\u5e03\u7684\u707d\u96e3\u5217\u5728\u8a72\u526f\u8868\u4e0a\u3002<\/p>\n<h2>\u5546\u696d\u7528\u9014\u7684\u4f4f\u6240<\/h2>\n<p style=\"font-weight: 400;\">\u53e6\u4e00\u7a2e\u7279\u6b8a\u7684\u898f\u5247\u9069\u7528\u65bc\u7576\u60a8\u628a\u60a8\u5bb6\u7684\u4e00\u90e8\u4efd\u79df\u7d66\u60a8\u7684\u96c7\u4e3b\uff0c\u4e26\u5728\u8a72\u79df\u7528\u7a7a\u9593\u4e2d\u70ba\u96c7\u4e3b\u63d0\u4f9b\u670d\u52d9\u3002\u9019\u7a2e\u60c5\u6cc1\u4e0b\uff0c\u8981\u7533\u5831\u79df\u91d1\u6536\u5165\u3002\uff0c\u60a8\u53ef\u4ee5\u6263\u9664\u51fa\u79df\u90e8\u4efd\u7684\u623f\u5c4b\u8cb8\u6b3e\u5229\u606f\u3001\u623f\u7522\u7a05\u3001\u548c\u610f\u5916\u640d\u5931\u7531\u806f\u90a6\u653f\u5e9c\u5ba3\u5e03\u7684\u707d\u96e3\u3001\u53d7\u4efb\u4f55\u9650\u5236\uff0c\u4f46\u4e0d\u80fd\u6263\u9664\u4efb\u4f55\u696d\u52d9\u958b\u652f\u3002\u6709\u95dc\u9019\u4e9b\u9650\u5236\u7684\u8cc7\u8a0a\uff0c\u8acb\u53c3\u95b1587\u865f\u520a\u7269\u3010\u70ba\u696d\u52d9\u4f7f\u7528\u4f4f\u5b85\u3011\uff08\u5305\u62ec\u65e5\u9593\u5152\u7ae5\u6258\u80b2\u670d\u52d9\u63d0\u4f9b\u8005\u7684\u4f7f\u7528\uff09(<a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-publication-587\" data-saferedirecturl=\"https:\/\/www.google.com\/url?q=https:\/\/www.irs.gov\/forms-pubs\/about-publication-587&amp;source=gmail&amp;ust=1636129977200000&amp;usg=AOvVaw1eJuw_PJB4yUjx_QDy55Hd\">Publication 587<\/a>,\u00a0<em>Business Use of Your Home (Including Use by Daycare Providers)<\/em>)\u3002<\/p>\n<h2>\u6de8\u6295\u8cc7\u6240\u5f97\u7a05<\/h2>\n<p style=\"font-weight: 400;\">\u5982\u679c\u60a8\u6709\u79df\u8cc3\u6536\u5165\uff0c\u60a8\u53ef\u80fd\u8981\u7e73\u60a8\u6de8\u6295\u8cc7\u6536\u5165\u7a05\u00a0(NIIT)\u3002\u66f4\u591a\u8cc7\u8a0a,\u00a0\u8acb\u53c3\u95b1\u4e3b\u984c559\u3002<\/p>\n<h2>\u66f4\u591a\u8cc7\u8a0a<\/h2>\n<p style=\"font-weight: 400;\">\u6709\u95dc\u63d0\u4f9b\u4f4f\u5bb6\u7269\u696d\u7684\u79df\u8cc3\u7684\u8cc7\u8a0a\uff0c\u8acb\u53c3\u95b1527\u865f\u520a\u7269\u3010\u4f4f\u5b85\u79df\u8cc3\u8ca1\u7522\u3011\uff08\u5305\u62ec\u6e21\u5047\u5c4b\u7684\u79df\u8cc3\uff09(<a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-publication-527\" data-saferedirecturl=\"https:\/\/www.google.com\/url?q=https:\/\/www.irs.gov\/forms-pubs\/about-publication-527&amp;source=gmail&amp;ust=1636129977200000&amp;usg=AOvVaw3-NhIDMkXQofZyJ2BLZTDd\">Publication 527<\/a>,\u00a0<em>Residential Rental Property (Including Rental of Vacation Homes)<\/em>)\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u5982\u679c\u60a8\u6536\u5230\u51fa\u79df\u4e00\u500b\u4f4f\u6240\u55ae\u4f4d\u7684\u79df\u91d1\uff0c\u5982\u4e00\u68df\u623f\u5c4b\u6216\u516c\u5bd3\u7684\u79df\u91d1\u6536\u5165\uff0c\u60a8\u53ef\u4ee5\u6263\u9664\u67d0\u4e9b\u958b\u92b7\u3002\u9019\u985e\u7684\u958b\u92b7\u53ef\u4ee5\u5305\u62ec\u623f\u5c4b\u8cb8\u6b3e\u5229\u606f\u3001\u623f\u7522\u7a05\u3001\u610f\u5916\u640d\u5931\u3001\u7dad\u4fee\u3001\u6c34\u96fb\u96dc\u652f\u3001\u4fdd\u96aa\u3001\u53ca\u6298\u820a\uff0c\u9019\u4e9b\u958b\u92b7\u6703\u6e1b\u5c11\u79df\u91d1\u6536\u5165\u7684\u61c9\u7d0d\u7a05\u984d\u3002\u60a8\u901a\u5e38\u53ef\u57281040\u8868\u3010\u7f8e\u570b\u500b\u4eba\u6240\u5f97\u7a05\u5831\u7a05\u8868\u3011(Form 1040,\u00a0U.S. Individual&#46;&#46;&#46;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_coblocks_attr":"","_coblocks_dimensions":"","_coblocks_responsive_height":"","_coblocks_accordion_ie_support":"","footnotes":""},"categories":[8],"tags":[],"class_list":["post-1033","post","type-post","status-publish","format-standard","hentry","category-8"],"_links":{"self":[{"href":"https:\/\/aacyf.org\/index.php?rest_route=\/wp\/v2\/posts\/1033","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/aacyf.org\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/aacyf.org\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/aacyf.org\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/aacyf.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1033"}],"version-history":[{"count":0,"href":"https:\/\/aacyf.org\/index.php?rest_route=\/wp\/v2\/posts\/1033\/revisions"}],"wp:attachment":[{"href":"https:\/\/aacyf.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1033"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/aacyf.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1033"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/aacyf.org\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1033"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}