{"id":12944,"date":"2024-04-01T10:00:00","date_gmt":"2024-04-01T10:00:00","guid":{"rendered":"https:\/\/aacyf.org\/?p=12944"},"modified":"2024-04-01T17:03:26","modified_gmt":"2024-04-01T17:03:26","slug":"%e8%82%ae%e8%84%8f%e5%8d%81%e4%ba%8c%e6%9d%a1%e9%aa%97%e6%9c%af%ef%bc%9a%e5%9b%bd%e7%a8%8e%e5%b1%80%e6%8f%90%e9%86%92%e7%ba%b3%e7%a8%8e%e4%ba%ba%e8%bf%9c%e7%a6%bb%e6%8f%90%e4%be%9b%e5%b8%ae","status":"publish","type":"post","link":"https:\/\/aacyf.org\/?p=12944","title":{"rendered":"\u80ae\u810f\u5341\u4e8c\u6761\u9a97\u672f\uff1a\u56fd\u7a0e\u5c40\u63d0\u9192\u7eb3\u7a0e\u4eba\u8fdc\u79bb\u63d0\u4f9b\u201c\u5e2e\u52a9\u201d\u8bbe\u7acb\u5728\u7ebf\u8d26\u6237\u7684\u9a97\u5b50"},"content":{"rendered":"\n<p>IR-2024-87\uff0c<strong>2024 \u5e74 4 \u6708 1 \u65e5\uff0c\u534e\u5e9c <\/strong>\u2014 \u7f8e\u56fd\u56fd\u7a0e\u5c40\u4eca\u5929\u7ee7\u7eed\u5f00\u5c55\u201c\u80ae\u810f\u5341\u4e8c\u6761\u9a97\u672f\u201d\u7cfb\u5217\u6d3b\u52a8\uff0c\u63d0\u9192\u7eb3\u7a0e\u4eba\u63d0\u9632\u8bd5\u56fe\u515c\u552e\u6216\u63d0\u4f9b\u5e2e\u52a9\u6765\u8bbe\u7acbIRS.gov\u5728\u7ebf\u8d26\u6237\u7684\u9a97\u5b50\u3002<\/p>\n\n\n\n<p>\u8fd9\u4e9b\u72af\u7f6a\u5206\u5b50\u7684\u76ee\u6807\u662f\u83b7\u53d6\u53ef\u7528\u4e8e\u5b9e\u65bd\u8eab\u4efd\u76d7\u7a83\u7684\u4e2a\u4eba\u7a0e\u52a1\u548c\u8d22\u52a1\u4fe1\u606f\u3002<\/p>\n\n\n\n<p><a href=\"https:\/\/www.irs.gov\/zh-hans\/payments\/your-online-account\">\u56fd\u7a0e\u5c40\u5728\u7ebf\u5e10\u6237<\/a>\u662f\u4e00\u4e2a\u53ef\u4ee5\u65b9\u4fbf\u5730\u8bbf\u95ee\u4e2a\u4eba\u7a0e\u52a1\u4fe1\u606f\u7684\u5de5\u5177\u3002\u8fd9\u4e9b\u4fe1\u606f\u5bf9\u4e8e\u8eab\u4efd\u7a83\u8d3c\u6765\u8bf4\u4e5f\u5f88\u6709\u4ef7\u503c\uff0c\u4ed6\u4eec\u5229\u7528\u8fd9\u4e9b\u4fe1\u606f\u4ee5\u53d7\u5bb3\u8005\u7684\u540d\u4e49\u63d0\u4ea4\u6b3a\u8bc8\u6027\u7a0e\u8868\uff0c\u4ee5\u83b7\u5f97\u5927\u989d\u9000\u7a0e\u3002\u4eca\u5929\u662f\u56fd\u7a0e\u5c40\u5e74\u5ea6\u201c<a href=\"https:\/\/www.irs.gov\/zh-hans\/newsroom\/dirty-dozen\">\u80ae\u810f\u5341\u4e8c\u6761\u9a97\u672f<\/a>\u201d\u7a0e\u52a1\u53cd\u8bc8\u9a97\u6d3b\u52a8\u7684\u7b2c\u4e09\u5929\uff0c\u91cd\u70b9\u63d0\u9192\u7eb3\u7a0e\u4eba\u63d0\u9632\u7b2c\u4e09\u65b9\u5728\u7ebf\u5e10\u6237\u8bc8\u9a97\u3002<\/p>\n\n\n\n<p>\u201c\u968f\u7740\u56fd\u7a0e\u5c40\u548c\u5b89\u5168\u5cf0\u4f1a\u5408\u4f5c\u4f19\u4f34\u52a0\u5f3a\u6211\u4eec\u7684\u5185\u90e8\u9632\u5fa1\uff0c\u8bc8\u9a97\u8005\u4e0d\u65ad\u60f3\u51fa\u65b0\u7684\u65b9\u6cd5\u6765\u8bd5\u56fe\u4ece\u7eb3\u7a0e\u4eba\u90a3\u91cc\u7a83\u53d6\u6709\u4ef7\u503c\u7684\u4fe1\u606f\uff0c\u201d\u56fd\u7a0e\u5c40\u5c40\u957fDanny Werfel\u8868\u793a\u3002\u201cIRS.gov \u7684\u5728\u7ebf\u5e10\u6237\u53ef\u4ee5\u5e2e\u52a9\u7eb3\u7a0e\u4eba\u67e5\u770b\u6709\u5173\u5176\u7a0e\u52a1\u72b6\u51b5\u7684\u91cd\u8981\u4fe1\u606f\u3002\u4f46\u8bc8\u9a97\u8005\u5df2\u7ecf\u610f\u8bc6\u5230\u5176\u4e2d\u7684\u654f\u611f\u4fe1\u606f\u5bf9\u4ed6\u4eec\u6765\u8bf4\u5f88\u6709\u4ef7\u503c\uff0c\u56e0\u6b64\u73b0\u5728\u4e13\u6ce8\u4e8e\u8bd3\u9a97\u6c11\u4f17\u4ed6\u4eec\u9700\u8981\u5e2e\u52a9\u6765\u5efa\u7acb\u5e10\u6237\u3002\u201d<\/p>\n\n\n\n<p>&nbsp;\u201c\u8fd9\u53ea\u662f\u4e00\u4e2a\u7cbe\u5fc3\u8bbe\u8ba1\u7684\u9a97\u5c40\uff0c\u65e8\u5728\u83b7\u53d6\u6709\u4ef7\u503c\u4e14\u654f\u611f\u7684\u7a0e\u52a1\u4fe1\u606f\uff0c\u9a97\u5b50\u5c06\u5229\u7528\u8fd9\u4e9b\u4fe1\u606f\u6765\u8bd5\u56fe\u7a83\u53d6\u9000\u7a0e\u3002\u201d Werfel\u8865\u5145\u8bf4\uff1a\u201c\u8fd9\u518d\u6b21\u63d0\u9192\u4eba\u4eec\u5e94\u8be5\u8b66\u60d5\u81ea\u79f0\u6765\u81ea\u56fd\u7a0e\u5c40\u548c\u5176\u5b83\u91d1\u878d\u673a\u6784\u7684\u6ca1\u6709\u9884\u671f\u7684\u8054\u7edc\u3002\u7eb3\u7a0e\u4eba\u5e94\u907f\u514d\u901a\u8fc7\u7535\u8bdd\u3001\u7535\u5b50\u90ae\u4ef6\u6216\u793e\u4ea4\u5a92\u4f53\u5206\u4eab\u654f\u611f\u7684\u4e2a\u4eba\u6570\u636e\uff0c\u907f\u514d\u9677\u5165\u8fd9\u4e9b\u9a97\u5c40\u3002\u201d<\/p>\n\n\n\n<p>\u8fd9\u662f\u201c\u80ae\u810f\u5341\u4e8c\u6761\u9a97\u672f\u201d\u7279\u522b\u7cfb\u5217\u6d3b\u52a8\u7684\u7b2c\u4e09\u5929\u3002\u81ea 2002 \u5e74\u5f00\u59cb\uff0c\u56fd\u7a0e\u5c40\u7684\u5e74\u5ea6<a href=\"https:\/\/www.irs.gov\/zh-hans\/newsroom\/dirty-dozen\">\u201c\u80ae\u810f\u5341\u4e8c\u6761\u9a97\u672f\u201d\u6d3b\u52a8<\/a>\u5217\u51fa\u4e86 12 \u79cd\u9a97\u5c40\u548c\u9a97\u672f\uff0c\u8fd9\u4e9b\u9a97\u5c40\u548c\u9a97\u672f\u4f7f\u7eb3\u7a0e\u4eba\u3001\u4f01\u4e1a\u548c\u7a0e\u52a1\u4e13\u4e1a\u4eba\u58eb\u9762\u4e34\u635f\u5931\u91d1\u94b1\u3001\u4e2a\u4eba\u4fe1\u606f\u3001\u6570\u636e\u7b49\u7684\u98ce\u9669\u3002\u867d\u7136\u201c\u80ae\u810f\u5341\u4e8c\u6761\u9a97\u672f\u201d\u4e0d\u662f\u4e00\u4efd\u6cd5\u5f8b\u6587\u4ef6\uff0c\u4e5f\u4e0d\u662f\u673a\u6784\u6267\u6cd5\u4f18\u5148\u4e8b\u9879\u7684\u6b63\u5f0f\u6e05\u5355\uff0c\u4f46\u6559\u80b2\u5de5\u4f5c\u65e8\u5728\u63d0\u9ad8\u8ba4\u8bc6\u5e76\u4fdd\u62a4\u7eb3\u7a0e\u4eba\u548c\u7a0e\u52a1\u4e13\u4e1a\u4eba\u58eb\u514d\u53d7\u5e38\u89c1\u7a0e\u52a1\u8bc8\u9a97\u548c\u9a97\u5c40\u7684\u4fb5\u5bb3\u3002<\/p>\n\n\n\n<p>\u4f5c\u4e3a<a href=\"https:\/\/www.irs.gov\/newsroom\/security-summit\">\u5b89\u5168\u5cf0\u4f1a\uff08\u82f1\u6587\uff09<\/a>\u7684\u6210\u5458\uff0c\u56fd\u7a0e\u5c40\u5df2\u4e0e\u5dde\u7a0e\u52a1\u673a\u6784\u548c\u56fd\u5bb6\u7a0e\u52a1\u884c\u4e1a\u5408\u4f5c\u4e5d\u5e74\uff0c\u5171\u540c\u5b9e\u65bd\u5404\u79cd\u5185\u90e8\u5b89\u5168\u63aa\u65bd\u4ee5\u4fdd\u62a4\u7eb3\u7a0e\u4eba\u3002\u5cf0\u4f1a\u5408\u4f5c\u4f19\u4f34\u7684\u5408\u4f5c\u91cd\u70b9\u8fd8\u5305\u62ec\u5168\u5e74\u5bf9\u7eb3\u7a0e\u4eba\u8fdb\u884c\u6709\u5173\u8bc8\u9a97\u548c\u6b3a\u8bc8\u6027\u9a97\u5c40\u7684\u6559\u80b2\uff0c\u8fd9\u4e9b\u6b3a\u8bc8\u548c\u9a97\u5c40\u53ef\u80fd\u5bfc\u81f4\u4e0e\u7a0e\u52a1\u76f8\u5173\u7684\u8eab\u4efd\u76d7\u7a83\u3002\u901a\u8fc7\u201c\u80ae\u810f\u5341\u4e8c\u6761\u9a97\u672f\u201d\u548c\u201c\u5b89\u5168\u5cf0\u4f1a\u201d\u9879\u76ee\u7b49\u4e3e\u63aa\uff0c\u56fd\u7a0e\u5c40\u81f4\u529b\u4e8e\u4fdd\u62a4\u7eb3\u7a0e\u4eba\u3001\u4f01\u4e1a\u548c\u7a0e\u52a1\u7cfb\u7edf\u514d\u53d7\u7f51\u7edc\u72af\u7f6a\u5206\u5b50\u548c\u4f01\u56fe\u83b7\u53d6\u4fe1\u606f\u548c\u91d1\u94b1\u7684\u6b3a\u9a97\u6d3b\u52a8\u7684\u4fb5\u5bb3\uff0c\u5176\u4e2d\u5c31\u5305\u62ec\u6b64\u5728\u7ebf\u8d26\u6237\u9a97\u5c40\u3002<\/p>\n\n\n\n<p><strong>\u56fd\u7a0e\u5c40\u5728\u7ebf\u5e10\u6237\uff1a\u8fdc\u79bb\u6765\u81ea\u7b2c\u4e09\u65b9\u8bc8\u9a97\u8005\u7684\u5e2e\u52a9<\/strong><strong><\/strong><\/p>\n\n\n\n<p>\u56fd\u7a0e\u5c40\u5728\u7ebf\u5e10\u6237\u5141\u8bb8\u7eb3\u7a0e\u4eba\u8bbf\u95ee\u6709\u5173\u5176\u7a0e\u52a1\u5e10\u6237\u7684\u4fe1\u606f\u3002\u4ed6\u4eec\u53ef\u4ee5\u767b\u5f55\u5e76\u83b7\u53d6\u6700\u65b0\u7684\u4ed8\u6b3e\u5386\u53f2\u8bb0\u5f55\u3001\u5f53\u524d\u4f59\u989d\u3001\u67e5\u770b\u7279\u5b9a\u56fd\u7a0e\u5c40\u901a\u77e5\u7684\u526f\u672c\u7b49\u3002\u800c\u8bc8\u9a97\u8005\u4e0b\u624b\u7684\u76ee\u6807\u5c31\u662f\u8fd9\u4e2a\u6709\u7528\u4e14\u6613\u4e8e\u4f7f\u7528\u7684\u5de5\u5177\u3002<\/p>\n\n\n\n<p>\u7b2c\u4e09\u65b9\u5e2e\u624b\u9a97\u5c40\u59cb\u4e8e\u9a97\u5b50\u5192\u5145\u201c\u4e50\u4e8e\u52a9\u4eba\u201d\u7684\u7b2c\u4e09\u65b9\uff0c\u4e3b\u52a8\u63d0\u51fa\u5e2e\u52a9\u7eb3\u7a0e\u4eba\u5728 IRS.gov \u4e0a\u521b\u5efa\u56fd\u7a0e\u5c40<a href=\"https:\/\/www.irs.gov\/zh-hans\/payments\/your-online-account\">\u5728\u7ebf\u8d26\u6237<\/a>\u3002\u7b2c\u4e09\u65b9\u6b64\u4e3e\u662f\u4e3a\u4e86\u7a83\u53d6\u7eb3\u7a0e\u4eba\u7684\u4e2a\u4eba\u4fe1\u606f\u3002\u8bc8\u9a97\u8005\u4f1a\u8ba9\u5f00\u8bbe\u8d26\u6237\u770b\u4e0a\u53bb\u5f88\u590d\u6742\u3001\u9700\u8981\u4ed6\u4eec\u7684\u534f\u52a9\uff0c\u4f46\u4e8b\u5b9e\u4e0a\u7eb3\u7a0e\u4eba\u53ef\u4ee5\u800c\u4e14\u5e94\u8be5\u901a\u8fc7 IRS.gov \u81ea\u5df1\u6765\u521b\u5efa\u5176\u5728\u7ebf\u8d26\u6237\u3002<\/p>\n\n\n\n<p>\u8fd9\u4e9b\u9a97\u5b50\u7ecf\u5e38\u8981\u6c42\u7eb3\u7a0e\u4eba\u63d0\u4f9b\u4e2a\u4eba\u4fe1\u606f\uff0c\u5305\u62ec\u5730\u5740\u3001\u793e\u4f1a\u5b89\u5168\u53f7\u7801\u6216\u4e2a\u4eba\u62a5\u7a0e\u8bc6\u522b\u53f7\u7801 (ITIN) \u4ee5\u53ca\u5e26\u7167\u7247\u7684\u8eab\u4efd\u8bc1\u4ef6\u3002\u4ed6\u4eec\u53ef\u4ee5\u51fa\u552e\u8fd9\u4e9b\u4fe1\u606f\u6216\u4f7f\u7528\u8fd9\u4e9b\u654f\u611f\u4fe1\u606f\u6765\u63d0\u4ea4\u6b3a\u8bc8\u6027\u7a0e\u8868\u3001\u83b7\u5f97\u8d37\u6b3e\u548c\u5f00\u8bbe\u4fe1\u7528\u8d26\u6237\u3002<\/p>\n\n\n\n<p>\u56fd\u7a0e\u5c40\u9f13\u52b1\u4eba\u4eec\u8b66\u60d5\u8fd9\u4e9b\u9a97\u5c40\u3002\u4e2a\u4eba\u521b\u5efa\u56fd\u7a0e\u5c40\u5728\u7ebf\u5e10\u6237\u5e94\u8be5\u8bbf\u95ee\u7684\u552f\u4e00\u5730\u65b9\u662f IRS.gov\u3002\u9664\u4e86\u5728IRS.gov \u901a\u8fc7\u6279\u51c6\u7684\u56fd\u7a0e\u5c40\u8eab\u4efd\u9a8c\u8bc1\u6d41\u7a0b\u4e4b\u5916\uff0c\u4eba\u4eec\u4e0d\u5e94\u4f7f\u7528\u7b2c\u4e09\u65b9\u534f\u52a9\u6765\u521b\u5efa\u81ea\u5df1\u7684\u56fd\u7a0e\u5c40\u5728\u7ebf\u5e10\u6237\u3002<\/p>\n\n\n\n<p><strong>\u4e3e\u62a5\u6b3a\u8bc8\u884c\u4e3a<\/strong><strong><\/strong><\/p>\n\n\n\n<p>\u4f5c\u4e3a\u201c\u80ae\u810f\u5341\u4e8c\u6761\u9a97\u672f\u201d\u5ba3\u4f20\u6d3b\u52a8\u7684\u4e00\u90e8\u5206\uff0c\u56fd\u7a0e\u5c40\u9f13\u52b1\u4eba\u4eec\u4e3e\u62a5\u63a8\u5e7f\u4e0d\u5f53\u548c\u6ee5\u7528\u578b\u7a0e\u52a1\u9a97\u5c40\u7684\u4e2a\u4eba\u4ee5\u53ca\u6545\u610f\u51c6\u5907\u4e0d\u5f53\u7a0e\u8868\u7684\u4ee3\u62a5\u7a0e\u4eba\u3002<\/p>\n\n\n\n<p>\u8981\u4e3e\u62a5\u6ee5\u7528\u578b\u7a0e\u52a1\u9a97\u5c40\u6216\u4ee3\u62a5\u7a0e\u4eba\uff0c\u5e94\u5c06\u586b\u59a5\u7684<a href=\"https:\/\/www.irs.gov\/pub\/irs-pdf\/f14242.pdf\">\u300a\u8868\u683c14242\uff0c\u4e3e\u62a5\u6d89\u5acc\u6ee5\u7528\u578b\u7a0e\u52a1\u63a8\u5e7f\u6216\u4ee3\u62a5\u7a0e\u4eba\u300b\uff08\u82f1\u6587\uff09<\/a>\u4ee5\u53ca\u4efb\u4f55\u652f\u6301\u6750\u6599\u90ae\u5bc4\u6216\u4f20\u771f\u81f3\u56fd\u7a0e\u5c40\u63a8\u5e7f\u8005\u8c03\u67e5\u529e\u516c\u5ba4\u5185\u7684\u9886\u5bfc\u53d1\u5c55\u4e2d\u5fc3 \u3002<\/p>\n\n\n\n<p>\u90ae\u4ef6\uff1a<\/p>\n\n\n\n<p>Internal Revenue Service Lead Development Center<br>Stop MS5040<br>24000 Avila Road<br>Laguna Niguel, California 92677-3405<br>Fax: 877-477-9135 \u6216\u8005\uff0c\u7eb3\u7a0e\u4eba\u548c\u7a0e\u52a1\u4e13\u4e1a\u4eba\u58eb\u53ef\u4ee5\u5c06\u4fe1\u606f\u53d1\u9001\u7ed9<a href=\"https:\/\/www.irs.gov\/compliance\/whistleblower-office\">\u56fd\u7a0e\u5c40\u68c0\u4e3e\u8005\u529e\u516c\u5ba4\uff08\u82f1\u6587\uff09<\/a>\u4ee5\u83b7\u5f97\u53ef\u80fd\u7684\u91d1\u94b1\u5956\u52b1\u3002\u6709\u5173\u66f4\u591a\u4fe1\u606f\uff0c\u8bf7\u8bf7\u53c2\u9605<a href=\"https:\/\/www.irs.gov\/zh-hant\/businesses\/small-businesses-self-employed\/abusive-tax-schemes-and-abusive-tax-return-preparers-irs-lead-development-center\">\u6ee5\u7528\u578b\u7a0e\u52a1\u9a97\u5c40\u548c\u6ee5\u7528\u578b\u4ee3\u62a5\u7a0e\u4eba<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>IR-2024-87\uff0c2024 \u5e74 4&#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":[19,41],"tags":[],"class_list":["post-12944","post","type-post","status-publish","format-standard","hentry","category-others","category--others"],"_links":{"self":[{"href":"https:\/\/aacyf.org\/index.php?rest_route=\/wp\/v2\/posts\/12944","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=12944"}],"version-history":[{"count":1,"href":"https:\/\/aacyf.org\/index.php?rest_route=\/wp\/v2\/posts\/12944\/revisions"}],"predecessor-version":[{"id":12945,"href":"https:\/\/aacyf.org\/index.php?rest_route=\/wp\/v2\/posts\/12944\/revisions\/12945"}],"wp:attachment":[{"href":"https:\/\/aacyf.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12944"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/aacyf.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12944"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/aacyf.org\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12944"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}