{"id":1037,"date":"2021-11-08T00:00:00","date_gmt":"2021-11-08T00:00:00","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%e9%86%ab%e7%99%82%e5%92%8c%e7%89%99%e7%a7%91%e8%b2%bb%e7%94%a8\/"},"modified":"2021-11-08T00:00:00","modified_gmt":"2021-11-08T00:00:00","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%e9%86%ab%e7%99%82%e5%92%8c%e7%89%99%e7%a7%91%e8%b2%bb%e7%94%a8","status":"publish","type":"post","link":"https:\/\/aacyf.org\/?p=1037","title":{"rendered":"\u570b\u7a05\u5c40\u7a05\u52d9\u4e3b\u984c\uff1a\u91ab\u7642\u548c\u7259\u79d1\u8cbb\u7528"},"content":{"rendered":"<p style=\"font-weight: 400;\">\u5728\u4e00\u500b\u61c9\u5fb5\u7a05\u7684\u5e74\u5ea6\u4e2d\uff0c\u5982\u679c\u60a8\u4f7f\u75281040\u526f\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=1636480570942000&amp;usg=AOvVaw242VQaVVDaeDBohOx8lg6Y\">Form 1040, Schedule A<\/a>,\u00a0<em>Itemized Deductions<\/em>) ,\u5217\u8209\u60a8\u7684\u6263\u9664\u9805\u76ee\uff0c\u60a8\u4e5f\u8a31\u53ef\u4ee5\u6263\u9664\u9019\u4e00\u5e74\u652f\u4ed8\u60a8\u81ea\u5df1\u3001\u60a8\u7684\u914d\u5076\u548c\u60a8\u7684\u88ab\u64ab\u990a\u4eba\u7684\u91ab\u7642\u548c\u7259\u79d1\u8b77\u7406\u8cbb\u7528\u3002\u60a8\u53ea\u53ef\u4ee5\u6263\u9664\u5168\u5e74\u7e3d\u91ab\u7642\u8cbb\u7528\u4e2d\u8d85\u51fa\u60a8\u8abf\u6574\u5f8c\u7e3d\u6536\u51657.5%\u7684\u91d1\u984d\u90e8\u5206\u3002\u60a8\u57281040\u526f\u8868A\u4e0a\u8a08\u7b97\u5141\u8a31\u6263\u9664\u7684\u91d1\u984d\u3002<\/p>\n<p style=\"font-weight: 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400;\">\n<li>\u652f\u4ed8\u91ab\u751f\uff0c\u7259\u91ab\uff0c\u5916\u79d1\u91ab\u751f\uff0c\u810a\u690e\u6cbb\u7642\u5e2b\uff0c\u7cbe\u795e\u79d1\u91ab\u751f\uff0c\u5fc3\u7406\u5b78\u5bb6\uff0c\u548c\u975e\u50b3\u7d71\u91ab\u8853\u5f9e\u696d\u4eba\u54e1<\/li>\n<li>\u652f\u4ed8\u4f4f\u9662\u8b77\u7406\u6216\u5c45\u4f4f\u5f0f\u7642\u990a\u9662\u8b77\u7406\uff08\u5982\u679c\u91ab\u7642\u8b77\u7406\u7684\u53ef\u7528\u6027\u662f\u9032\u5165\u7642\u990a\u9662\u7684\u4e3b\u56e0\uff09\uff0c\u5305\u62ec\u7531\u91ab\u9662\u6216\u7642\u990a\u9662\u6536\u53d6\u7684\u81b3\u98df\u548c\u4f4f\u5bbf\u8cbb\u7528\u3002\u5982\u679c\u91ab\u7642\u8b77\u7406\u7684\u53ef\u7528\u6027\u4e0d\u662f\u9032\u5165\u7642\u990a\u9662\u7684\u4e3b\u56e0\uff0c\u5247\u6263\u9664\u984d\u4ee5\u5c6c\u65bc\u91ab\u7642\u8b77\u7406\u7684\u8cbb\u7528\u70ba\u9650\u3002<\/li>\n<li>\u652f\u4ed8\u5728\u6212\u9152\u6216\u6212\u6bd2\u4e2d\u5fc3\u7684\u91dd\u7078\u6cbb\u7642\u6216\u4f4f\u9662\u6cbb\u7642\uff0c\u53c3\u52a0\u6212\u83f8\u8a08\u5283\u548c\u9700\u8981\u8655\u65b9\u7684\u85e5\u54c1\u4ee5\u6e1b\u4f4e\u5c3c\u53e4\u4e01\u6212\u65b7\u73fe\u8c61<\/li>\n<li>\u652f\u4ed8\u53c3\u52a0\u56e0\u91ab\u5e2b\u8a3a\u65b7\u51fa\u7684\u7279\u5b9a\u75be\u75c5\u800c\u9032\u884c\u7684\u6e1b\u80a5\u8a08\u5283\uff0c\u5305\u62ec\u80a5\u80d6\u75c7\uff0c\u4f46\u4e26\u975e\u4e00\u822c\u652f\u4ed8\u5728\u6e1b\u80a5\u98df\u54c1\u6216\u652f\u4ed8\u5065\u5eb7\u4ff1\u6a02\u90e8\u7684\u6703\u8cbb<\/li>\n<li>\u652f\u4ed8\u80f0\u5cf6\u7d20\u548c\u9700\u8981\u91ab\u751f\u8655\u65b9\u7684\u85e5\u7269\u7684\u6b3e\u9805<\/li>\n<li>\u652f\u4ed8\u53c3\u52a0\u6709\u95dc\u60a8\u3001\u60a8\u7684\u914d\u5076\uff0c\u6216\u60a8\u7684\u5bb6\u5c6c\u6709\u7684\u4e00\u7a2e\u6162\u6027\u75be\u75c5\u7684\u91ab\u5b78\u8a0e\u8ad6\u6703\u7684\u5165\u5834\u5238\u548c\u4ea4\u901a\u5de5\u5177\uff08\u5982\u679c\u82b1\u8cbb\u662f\u4e3b\u8981\u548c\u57fa\u672c\u91ab\u7642\u4fdd\u5065\u9700\u8981\u7684\u91ab\u7642\u7167\u9867\uff09\u3002\u800c\u53c3\u52a0\u91ab\u5b78\u6703\u8b70\u7684\u81b3\u98df\u8cbb\u7528\u548c\u4f4f\u5bbf\u8cbb\u4e0d\u53ef\u6263\u62b5<\/li>\n<li>\u652f\u4ed8\u5047\u7259\uff0c\u95b1\u8b80\u6216\u9060\u8fd1\u773c\u93e1\u6216\u96b1\u5f62\u773c\u93e1\uff0c\u52a9\u807d\u5668\uff0c\u62d0\u6756\uff0c\u8f2a\u6905\uff0c\u548c\u5354\u52a9\u8996\u969c\u6216\u807d\u969c\u8005\u6216\u5176\u4ed6\u6b98\u969c\u4eba\u58eb\u7684\u5c0e\u76f2\u72ac\u6216\u5176\u4ed6\u670d\u52d9\u52d5\u7269<\/li>\n<li>\u652f\u4ed8\u4ea4\u901a\u5de5\u5177\u548c\u4e3b\u8981\u662f\u7232\u4e86\u5fc5\u8981\u7684\u91ab\u7642\u8b77\u7406\u800c\u7b26\u5408\u91ab\u7642\u8cbb\u7528\uff0c\u6bd4\u5982\u652f\u4ed8\u8a08\u7a0b\u8eca\u3001\u5df4\u58eb\u3001\u706b\u8eca\u3001\u6551\u8b77\u8eca\u3001\u6216\u4f7f\u7528\u79c1\u5bb6\u8eca\u4f5c\u70ba\u91ab\u7642\u904b\u8f38\u7684\u5be6\u969b\u8eca\u8cc7\uff0c\u60a8\u7684\u81ea\u4ed8\u7684\u5be6\u969b\u8cbb\u7528\uff0c\u5982\u6c7d\u6cb9\u548c\u6a5f\u6cb9\uff0c\u6216\u6a19\u6e96\u91cc\u7a0b\u8a08\u7b97\u7387\u7684\u91d1\u984d\u4f5c\u70ba\u91ab\u7642\u8cbb\u7528\uff0c\u518d\u52a0\u4e0a\u904e\u8def\u8cbb\u548c\u505c\u8eca\u8cbb<\/li>\n<li>\u652f\u4ed8\u60a8\u8cfc\u8cb7\u91ab\u7642\u8b77\u7406\u4fdd\u55ae\u6216\u8005\u627f\u4fdd\u9577\u671f\u8b77\u7406\u670d\u52d9\u7684\u5408\u683c\u9577\u671f\u91ab\u7642\u4fdd\u96aa\u4fdd\u55ae\u7684\u4fdd\u8cbb\u3002\u4f46\u662f\uff0c\u5982\u679c\u60a8\u662f\u4e00\u4f4d\u96c7\u54e1\uff0c\u4e0d\u8981\u5c07\u61c9\u7531\u60a8\u7684\u96c7\u4e3b\u63d0\u4f9b\u7684\u96c6\u9ad4\u610f\u5916\u4e8b\u4ef6\u4fdd\u55ae\u3001\u5065\u5eb7\u4fdd\u55ae\u6216\u5408\u683c\u9577\u671f\u91ab\u7642\u4fdd\u96aa\u4fdd\u55ae\u652f\u4ed8\u7684\u4fdd\u8cbb\u90e8\u5206\u5305\u542b\u5728\u91ab\u7642\u8cbb\u7528\u4e2d\u3002\u4e5f\u4e0d\u8981\u5305\u542b\u60a8\u96c7\u4e3b\u63d0\u4f9b\u7684\u4fdd\u55ae\u4e2d\u6309\u6ea2\u50f9\u8f49\u63db\u653f\u7b56\u7531\u60a8\u652f\u4ed8\u7684\u4fdd\u8cbb\uff08\u7a05\u524d\uff09\u3001\u7531\u96c7\u4e3b\u63d0\u4f9b\u7684\u91ab\u7642\u4fdd\u96aa\u8a08\u5283\uff08\u81ea\u9078\u798f\u5229\u8a08\u5283\uff09\u652f\u4ed8\u7684\u4fdd\u8cbb\u6216\u4efb\u4f55\u5176\u4ed6\u91ab\u7642\u548c\u7259\u79d1\u8cbb\u7528\uff0c\u9664\u975eW-2\u8868(<a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-w-2\" data-saferedirecturl=\"https:\/\/www.google.com\/url?q=https:\/\/www.irs.gov\/forms-pubs\/about-form-w-2&amp;source=gmail&amp;ust=1636480570942000&amp;usg=AOvVaw2BkYEedsziHgm6Yv-y2oVE\">Form W-2<\/a>,\u00a0<em>Wage and Tax Statement<\/em>)\u7684\u7b2c\u00a01\u00a0\u683c\u4e2d\u5217\u51fa\u4e86\u8a72\u4fdd\u8cbb\u3002\u8209\u4f8b\u4f86\u8aaa\uff0c\u82e5\u60a8\u662f\u53c3\u8207\u806f\u90a6\u96c7\u54e1\u5065\u5eb7\u4fdd\u96aa\u798f\u5229(FEHB)\u00a0\u8a08\u5283\u7684\u4eba\u58eb\uff0c\u60a8\u4e0d\u80fd\u628a\u70ba\u5065\u4fdd\u8a08\u5283\u652f\u4ed8\u7684\u4fdd\u8cbb\u4f5c\u70ba\u91ab\u7642\u958b\u652f\u5217\u8209\u3002<\/li>\n<\/ul>\n<p style=\"font-weight: 400;\">\u5982\u679c\u60a8\u662f\u81ea\u50f1\u4eba\u58eb\u4e26\u4e14\u5728\u5e74\u5ea6\u4e2d\u6709\u6de8\u8cfa\uff0c\u53ef\u80fd\u7b26\u5408\u81ea\u50f1\u91ab\u7642\u4fdd\u96aa\u6263\u9664\u7684\u8cc7\u683c\u3002\u9019\u662f\u6536\u5165\u7684\u8abf\u6574\uff0c\u800c\u4e0d\u662f\u5c0d\u60a8\u70ba\u627f\u4fdd\u91ab\u7642\u8b77\u7406\u7684\u91ab\u7642\u4fdd\u96aa\u4fdd\u55ae\uff08\u5305\u62ec\u70ba\u60a8\u81ea\u5df1\u3001\u60a8\u7684\u914d\u5076\u548c\u5bb6\u5c6c\u627f\u4fdd\u7684\u5408\u683c\u9577\u671f\u91ab\u7642\u4fdd\u96aa\u4fdd\u55ae\uff09\u652f\u4ed8\u7684\u4fdd\u8cbb\u7684\u5217\u8209\u6263\u9664\u3002\u6b64\u5916\uff0c\u60a8\u53ef\u80fd\u6709\u8cc7\u683c\u70ba\u57282017\u5e74\u5e95\u672a\u6eff27\u6b72\u7684\u5b50\u5973\u7533\u5831\u6263\u9664\u984d\uff0c\u5373\u4f7f\u8a72\u5b50\u5973\u4e0d\u662f\u60a8\u7684\u88ab\u64ab\u990a\u4eba\u3002\u8acb\u53c3\u95b1535\u865f\u520a\u7269\u00a0\u3010\u5546\u696d\u8cbb\u7528\u3011(<a href=\"https:\/\/www.irs.gov\/publications\/p535\" data-saferedirecturl=\"https:\/\/www.google.com\/url?q=https:\/\/www.irs.gov\/publications\/p535&amp;source=gmail&amp;ust=1636480570942000&amp;usg=AOvVaw0X7JlARJ3K2MRt2aD_e5SV\">Publication 535<\/a>)\u7684\u7b2c6\u7ae0\u7372\u53d6\u6709\u95dc\u8cc7\u683c\u689d\u4ef6\u7684\u8cc7\u8a0a\u3002\u5982\u679c\u60a8\u6c92\u6709100%\u7533\u5831\u652f\u4ed8\u7684\u4fdd\u8cbb\uff0c\u60a8\u53ef\u4ee5\u9023\u540c\u672a\u6263\u62b5\u7684\u4fdd\u8cbb\u63a1\u7528\u5217\u8209\u6263\u9664\u7684\u65b9\u5f0f\u7533\u5831\u5728\u00a01040\u526f\u8868A\u4e0a(<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=1636480570942000&amp;usg=AOvVaw242VQaVVDaeDBohOx8lg6Y\">Form 1040, Schedule A<\/a>)\u3002<\/p>\n<p>\u60a8\u4e0d\u53ef\u4ee5\u6263\u9664\u846c\u79ae\u6216\u6bae\u846c\u8cbb\u3001\u975e\u8655\u65b9\u85e5\u7269\uff08\u4f8b\u5982\u4e0d\u9700\u8981\u8655\u65b9\u7684\u85e5\u7269\uff09\u3001\u7259\u818f\u3001\u6d17\u6d74\u7528\u54c1\u3001\u5316\u599d\u54c1\u3001\u4e00\u822c\u6539\u5584\u5065\u5eb7\u6d3b\u52d5\u7684\u65c5\u8cbb\uff0c\u6216\u5927\u591a\u6578\u7684\u6574\u5bb9\u624b\u8853\u3002\u60a8\u4e0d\u80fd\u6263\u9664\u4e0d\u9700\u8981\u8655\u65b9\u7684\u5c3c\u53e4\u4e01\u53e3\u9999\u7cd6\u548c\u5c3c\u53e4\u4e01\u8cbc\u5291\u7684\u8cfc\u8cb7\u91d1\u984d\u3002<\/p>\n<p style=\"font-weight: 400;\">\u60a8\u7684\u91ab\u7642\u8cbb\u7528\u53ea\u53ef\u4ee5\u5305\u62ec\u60a8\u5728\u8a72\u5e74\u5ea6\u652f\u4ed8\u7684\u90e8\u4efd\uff0c\u800c\u4e14\u60a8\u53ea\u53ef\u4ee5\u5728\u5831\u7a05\u8868\u4e0a\u7533\u5831\u8a72\u8cbb\u7528\u4e00\u6b21\u3002\u60a8\u672c\u5e74\u5ea6\u53ef\u6263\u9664\u7684\u7e3d\u91ab\u7642\u8cbb\u7528\u5fc5\u9808\u6e1b\u53bb\u4efb\u4f55\u6263\u62b5\u91ab\u7642\u8cbb\u7528\u4ee5\u53ca\u8a08\u7b97\u5176\u4ed6\u7a05\u91d1\u512a\u60e0\u6216\u6263\u9664\u984d\u6642\u6240\u7528\u8cbb\u7528\u7684\u511f\u9084\u91d1\u3002\u7121\u8ad6\u60a8\u662f\u76f4\u63a5\u6536\u5230\u511f\u9084\u91d1\uff0c\u6216\u662f\u4ee3\u8868\u60a8\u652f\u4ed8\u7d66\u91ab\u751f\uff0c\u91ab\u9662\u6216\u5176\u4ed6\u91ab\u7642\u63d0\u4f9b\u8005\uff0c\u9019\u7a2e\u95dc\u4fc2\u90fd\u6210\u7acb\u3002<\/p>\n<p style=\"font-weight: 400;\">\u82e5\u8981\u78ba\u5b9a\u662f\u5426\u53ef\u6263\u9664\u67d0\u9805\u8cbb\u7528\uff0c\u8acb\u700f\u89bd<em>\u6211\u662f\u5426\u53ef\u4ee5\u6263\u9664\u6211\u7684\u91ab\u7642\u548c\u7259\u79d1\u8cbb\u7528\uff1f<\/em><em>\u00a0<\/em>(<a href=\"https:\/\/www.irs.gov\/help\/ita\/can-i-deduct-my-medical-and-dental-expenses\" data-saferedirecturl=\"https:\/\/www.google.com\/url?q=https:\/\/www.irs.gov\/help\/ita\/can-i-deduct-my-medical-and-dental-expenses&amp;source=gmail&amp;ust=1636480570942000&amp;usg=AOvVaw1azm1jH5LA9-r6is3Zn5Qg\">Can I Deduct My Medical and Dental Expenses?<\/a>)\u3002\u6b32\u53d6\u5f97\u6709\u95dc\u91ab\u7642\u8cbb\u7528\uff08\u5305\u62ec\u8ab0\u80fd\u4f5c\u70ba\u4f60\u7b26\u5408\u6263\u9664\u8cc7\u683c\u7684\u5bb6\u5c6c\u3001\u5982\u4f55\u5728\u5831\u7a05\u8868\u4e0a\u8a08\u7b97\u548c\u7533\u5831\u6263\u9664\u984d\uff09\u7684\u66f4\u591a\u7684\u8cc7\u8a0a\uff0c\u8acb\u53c3\u95b1502\u865f\u520a\u7269\u3010\u91ab\u7642\u548c\u7259\u79d1\u8cbb\u7528\u3011(<a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-publication-502\" data-saferedirecturl=\"https:\/\/www.google.com\/url?q=https:\/\/www.irs.gov\/forms-pubs\/about-publication-502&amp;source=gmail&amp;ust=1636480570942000&amp;usg=AOvVaw2mWWnF7RsKZovdUgvd4F5n\">Publication 502<\/a>,\u00a0<em>Medical and Dental Expenses<\/em>)\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u5728\u4e00\u500b\u61c9\u5fb5\u7a05\u7684\u5e74\u5ea6\u4e2d\uff0c\u5982\u679c\u60a8\u4f7f\u75281040\u526f\u8868A\u3010\u5217\u8209\u6263\u9664\u984d\u3011(Form 1040, Schedule&#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-1037","post","type-post","status-publish","format-standard","hentry","category-8"],"_links":{"self":[{"href":"https:\/\/aacyf.org\/index.php?rest_route=\/wp\/v2\/posts\/1037","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=1037"}],"version-history":[{"count":0,"href":"https:\/\/aacyf.org\/index.php?rest_route=\/wp\/v2\/posts\/1037\/revisions"}],"wp:attachment":[{"href":"https:\/\/aacyf.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1037"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/aacyf.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1037"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/aacyf.org\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1037"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}