{"id":1620,"date":"2023-01-23T00:00:00","date_gmt":"2023-01-23T00:00:00","guid":{"rendered":"https:\/\/aacyf.org\/%e8%b0%81%e9%9c%80%e8%a6%81%e6%8a%a5%e7%a8%8e\/"},"modified":"2023-01-23T00:00:00","modified_gmt":"2023-01-23T00:00:00","slug":"%e8%b0%81%e9%9c%80%e8%a6%81%e6%8a%a5%e7%a8%8e","status":"publish","type":"post","link":"https:\/\/aacyf.org\/?p=1620","title":{"rendered":"\u8c01\u9700\u8981\u62a5\u7a0e"},"content":{"rendered":"<p>FS-2023-02\uff0c2023 \u5e74 1 \u6708<\/p>\n<p>&nbsp;<\/p>\n<p>\u7eb3\u7a0e\u4eba\u9700\u8981\u4e86\u89e3\u4ed6\u4eec\u7684\u7eb3\u7a0e\u4e49\u52a1\uff0c\u5305\u62ec\u662f\u5426<a href=\"https:\/\/www.irs.gov\/zh-hans\/filing\/individuals\/who-should-file\">\u6309\u89c4\u5b9a\u9700\u8981\u62a5\u7a0e<\/a>\u3002\u4e00\u822c\u6765\u8bf4\uff0c\u5927\u591a\u6570\u5728\u7f8e\u56fd\u5de5\u4f5c\u7684<a href=\"https:\/\/www.irs.gov\/individuals\/international-taxpayers\/us-citizens-and-resident-aliens-abroad-filing-requirements\">\u7f8e\u56fd\u516c\u6c11\uff08\u82f1\u6587\uff09<\/a>\u548c<a href=\"https:\/\/www.irs.gov\/individuals\/international-taxpayers\/resident-aliens\">\u6c38\u4e45\u5c45\u6c11\uff08\u82f1\u6587\uff09<\/a>\u5982\u679c<a href=\"https:\/\/www.irs.gov\/publications\/p501\">\u5f53\u5e74\u7684\u6536\u5165\u8d85\u8fc7\u4e00\u5b9a\u6570\u989d\uff08\u82f1\u6587\uff09<\/a>\uff0c\u5c31\u9700\u8981\u62a5\u7a0e\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5982\u679c\u7eb3\u7a0e\u4eba\u6309\u89c4\u5b9a\u9700\u8981\u62a5\u7a0e\u4f46\u5374\u6ca1\u6709\u62a5\u7a0e\uff0c\u53ef\u80fd\u9700\u8981\u652f\u4ed8\u7f5a\u6b3e\u3002\u5982\u679c\u662f\u6545\u610f\u4e0d\u62a5\u7a0e\uff0c\u8fd8\u53ef\u80fd\u9762\u4e34\u989d\u5916\u7f5a\u6b3e\u6216\u5211\u4e8b\u8d77\u8bc9\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u5f71\u54cd\u62a5\u7a0e\u8981\u6c42\u7684\u56e0\u7d20<\/strong><\/p>\n<p><a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-publication-501\">\u7b2c501\u53f7\u51fa\u7248\u7269\uff0c\u88ab\u629a\u517b\u4eba\u3001\u6807\u51c6\u6263\u9664\u548c\u7533\u62a5\u4fe1\u606f\uff08\u82f1\u6587\uff09<\/a>\uff0c\u63d0\u4f9b\u4e86\u5168\u90e8\u7684\u8be6\u7ec6\u4fe1\u606f\uff0c\u4f46\u4ee5\u4e0b\u662f\u51b3\u5b9a\u4e00\u4e2a\u4eba\u662f\u5426\u9700\u8981\u62a5\u7a0e\u7684\u4e8b\u9879\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u603b\u6536\u5165<\/strong>\u3002\u603b\u6536\u5165\u662f\u6307\u4e2a\u4eba\u4ee5\u91d1\u94b1\u3001\u5546\u54c1\u3001\u8d22\u7269\u548c\u670d\u52a1\u7684\u5f62\u5f0f\u83b7\u5f97\u7684\u6240\u6709\u6536\u5165\uff0c\u8fd9\u4e9b\u6536\u5165\u4e0d\u80fd\u514d\u7a0e\u3002\u8fd9\u5305\u62ec\u6765\u81ea\u7f8e\u56fd\u4ee5\u5916\u6765\u6e90\u6216\u51fa\u552e\u4e3b\u8981\u623f\u5c4b\u7684\u4efb\u4f55\u6536\u5165\uff0c\u5373\u4f7f\u7eb3\u7a0e\u4eba\u53ef\u4ee5\u6392\u9664\u5176\u4e2d\u90e8\u5206\u6216\u5168\u90e8\u6536\u5165\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u8981\u6c42\u7533\u62a5\u7684\u95e8\u69db<\/strong>\u3002\u7eb3\u7a0e\u4eba\u9700\u8981\u67e5\u770b\u4ed6\u4eec\u7684\u603b\u6536\u5165\u662f\u5426\u8d85\u8fc7<a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-publication-501\">\u89c4\u5b9a\u7684\u7533\u62a5\u95e8\u69db\uff08\u82f1\u6587\uff09<\/a>\u3002<a href=\"https:\/\/www.irs.gov\/help\/ita\/what-is-my-filing-status\">\u62a5\u7a0e\u8eab\u4efd\uff08\u82f1\u6587\uff09<\/a>\u6709\u4e0d\u540c\u7684\u6536\u5165\u95e8\u69db\uff0c\u56e0\u6b64\u7eb3\u7a0e\u4eba\u53ef\u80fd\u8fd8\u9700\u8981\u8003\u8651\u5176\u53ef\u80fd\u9002\u7528\u7684\u62a5\u7a0e\u8eab\u4efd\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u62a5\u7a0e\u8eab\u4efd\u5206\u4e3a\u4e94\u7c7b\uff1a\u5355\u8eab\u3001\u6237\u4e3b\u3001\u5df2\u5a5a\u8054\u5408\u7533\u62a5\u3001\u5df2\u5a5a\u5355\u72ec\u7533\u62a5\u4ee5\u53ca\u7b26\u5408\u6761\u4ef6\u7684\u5728\u4e16\u914d\u5076\u3002<\/p>\n<p>&nbsp;<\/p>\n<table>\n<tbody>\n<tr>\n<td colspan=\"3\" width=\"588\"><strong>2022\u7eb3\u7a0e\u5e74\u5ea6\u6839\u636e\u62a5\u7a0e\u8eab\u4efd\u5212\u5206\u7684\u7533\u62a5\u95e8\u69db<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"138\"><strong>\u62a5\u7a0e\u8eab\u4efd<\/strong><\/td>\n<td width=\"174\"><strong>2022<\/strong><strong>\u5e74\u5e95\u7eb3\u7a0e\u4eba<\/strong><strong>\u7684<\/strong><strong>\u5e74\u9f84<\/strong><\/td>\n<td width=\"276\"><strong>\u7eb3\u7a0e\u4eba\u5fc5\u987b\u62a5\u7a0e\uff0c\u5982\u679c\u5176\u603b\u6536\u5165\u81f3\u5c11\u4e3a\uff1a<\/strong><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\" width=\"138\">\u5355\u8eab<\/td>\n<td width=\"174\">65\u5c81\u4ee5\u4e0b<\/td>\n<td width=\"276\">$12,950<\/td>\n<\/tr>\n<tr>\n<td width=\"174\">65 \u5c81\u6216\u4ee5\u4e0a<\/td>\n<td width=\"276\">$14,700<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\" width=\"138\">\u6237\u4e3b<\/td>\n<td width=\"174\">65\u5c81\u4ee5\u4e0b<\/td>\n<td width=\"276\">$19,400<\/td>\n<\/tr>\n<tr>\n<td width=\"174\">65 \u5c81\u6216\u4ee5\u4e0a<\/td>\n<td width=\"276\">$21,150<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"3\" width=\"138\">\u5df2\u5a5a\u8054\u5408\u7533\u62a5<\/td>\n<td width=\"174\">65\u5c81\u4ee5\u4e0b\uff08\u914d\u5076\u53cc\u65b9\uff09<\/td>\n<td width=\"276\">$25,900<\/td>\n<\/tr>\n<tr>\n<td width=\"174\">65 \u5c81\u6216\u4ee5\u4e0a\uff08\u4e00\u540d\u914d\u5076\uff09<\/td>\n<td width=\"276\">$27,300<\/td>\n<\/tr>\n<tr>\n<td width=\"174\">65 \u5c81\u6216\u4ee5\u4e0a\uff08\u914d\u5076\u53cc\u65b9\uff09<\/td>\n<td width=\"276\">$28,700<\/td>\n<\/tr>\n<tr>\n<td width=\"138\">\u5df2\u5a5a\u5355\u72ec\u7533\u62a5<\/td>\n<td width=\"174\">\u4efb\u4f55\u5e74\u9f84<\/td>\n<td width=\"276\">$5<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\" width=\"138\">\u7b26\u5408\u6761\u4ef6\u7684\u5728\u4e16\u914d\u5076<\/td>\n<td width=\"174\">65\u5c81\u4ee5\u4e0b<\/td>\n<td width=\"276\">$25,900<\/td>\n<\/tr>\n<tr>\n<td width=\"174\">65 \u5c81\u6216\u4ee5\u4e0a<\/td>\n<td width=\"276\">$27,300<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><strong>\u81ea\u96c7\u8eab\u4efd<\/strong>\u3002<a href=\"https:\/\/www.irs.gov\/zh-hans\/businesses\/small-businesses-self-employed\/self-employed-individuals-tax-center\">\u81ea\u96c7\u4eba\u58eb<\/a>\u5982\u679c\u81ea\u96c7\u804c\u4e1a\u7684\u51c0\u6536\u5165\u4e3a400\u7f8e\u5143\u6216\u66f4\u591a\uff0c\u5219\u9700\u8981\u63d0\u4ea4\u5e74\u5ea6\u7a0e\u8868\u5e76\u6309\u5b63\u5ea6\u7f34\u7eb3\u9884\u4f30\u7a0e\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u4f5c\u4e3a\u88ab\u629a\u517b\u4eba\u7684\u8eab\u4efd<\/strong>\u3002\u88ab\u7533\u62a5\u4e3a\u88ab\u629a\u517b\u4eba\u7684\u4e2a\u4eba\uff0c<a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-publication-929\">\u53ef\u80fd\u4ecd\u9700\u8981\u62a5\u7a0e\uff08\u82f1\u6587\uff09<\/a>\u3002\u8fd9\u53d6\u51b3\u4e8e\u4ed6\u4eec\u7684\u603b\u6536\u5165\uff0c\u5305\u62ec\uff1a<\/p>\n<ul>\n<li><strong>\u8d5a\u5f97\u6536\u5165<\/strong>\u3002\u8fd9\u5305\u62ec\u85aa\u91d1\u3001\u5de5\u8d44\u3001\u5c0f\u8d39\u3001\u4e13\u4e1a\u8d39\u7528\u548c\u56e0\u5b9e\u9645\u6267\u884c\u7684\u5de5\u4f5c\u800c\u6536\u5230\u7684\u5176\u5b83\u4ed8\u6b3e\u3002<\/li>\n<li><strong>\u672a\u8d5a\u5230\u7684\u6536\u5165<\/strong>\u3002\u8fd9\u662f\u6295\u8d44\u7c7b\u6536\u5165\uff0c\u5305\u62ec\u5229\u606f\u3001\u80a1\u606f\u548c\u8d44\u672c\u6536\u76ca\u3001\u79df\u91d1\u3001\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u7b49\u3002\u6765\u81ea\u4fe1\u6258\u7684\u5229\u606f\u3001\u80a1\u606f\u3001\u8d44\u672c\u6536\u76ca\u4ee5\u53ca\u5176\u4ed6\u672a\u8d5a\u5230\u7684\u6536\u5165\u7684\u5206\u914d\uff0c\u4e5f\u5c5e\u4e8e\u4fe1\u6258\u53d7\u76ca\u4eba\u7684\u672a\u8d5a\u5230\u7684\u6536\u5165\u3002<\/li>\n<\/ul>\n<p>\u7236\u6bcd\u6216\u76d1\u62a4\u4eba\u5fc5\u987b\u4e3a\u9700\u8981\u62a5\u7a0e\u4f46\u65e0\u6cd5\u81ea\u5df1\u62a5\u7a0e\u7684\u88ab\u629a\u517b\u4eba\u63d0\u4ea4\u7a0e\u8868\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u7eb3\u7a0e\u4eba\u901a\u8fc7\u62a5\u7a0e\u53ef\u80fd\u83b7\u5f97\u7684\u597d\u5904<\/strong><\/p>\n<p><strong>\u62ff\u5230\u9000\u7a0e<\/strong>\u3002\u67d0\u4e9b\u60c5\u51b5\u4e0b\uff0c\u4eba\u4eec\u5728\u62a5\u7a0e\u65f6\u53ef\u80fd\u4f1a\u62ff\u5230\u9000\u7a0e\u3002\u4f8b\u5982\uff0c\u5982\u679c\u4ed6\u4eec\u7684\u96c7\u4e3b\u4ece\u5176\u5de5\u8d44\u4e2d\u9884\u6263\u4e86\u7a0e\u6b3e\uff0c\u4ed6\u4eec\u5728\u62a5\u7a0e\u65f6\u53ef\u80fd\u4f1a\u88ab\u9000\u7a0e\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u907f\u514d\u5229\u606f\u548c\u7f5a\u6b3e<\/strong>\u3002\u7eb3\u7a0e\u4eba\u53ef\u4ee5\u901a\u8fc7\u6309\u65f6\u63d0\u4ea4\u51c6\u786e\u7684\u7a0e\u8868\u5e76\u5728<a href=\"https:\/\/www.irs.gov\/filing\/individuals\/when-to-file\">\u622a\u6b62\u65e5\uff08\u82f1\u6587\uff09<\/a>\u524d\u7f34\u7eb3\u6240\u6b20\u7a0e\u6b3e\u6765\u907f\u514d\u5229\u606f\u548c\u7f5a\u6b3e\u3002\u5373\u4f7f\u4ed6\u4eec\u65e0\u6cd5\u652f\u4ed8\uff0c\u4e5f\u5e94\u8be5\u6309\u65f6\u62a5\u7a0e\u6216<a href=\"https:\/\/www.irs.gov\/zh-hans\/forms-pubs\/extension-of-time-to-file-your-tax-return\">\u7533\u8bf7\u5ef6\u671f<\/a>\u6765\u907f\u514d\u67d0\u4e9b\u7f5a\u6b3e\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u7533\u8bf7\u7ecf\u6d4e\u8d44\u52a9<\/strong>\u3002\u5f53\u5b66\u751f\u7533\u8bf7\u7ecf\u6d4e\u8d44\u52a9\u65f6\uff0c\u53ef\u80fd\u9700\u8981\u63d0\u4f9b\u81ea\u5df1\u6216\u7236\u6bcd\u7a0e\u8868\u4e2d\u7684\u7a0e\u52a1\u8d26\u6237\u4fe1\u606f\u3002\u56fd\u7a0e\u5c40\u6570\u636e\u68c0\u7d22\u5de5\u5177\u53ef\u4ee5\u8ba9\u586b\u5199\u8054\u90a6\u5b66\u751f\u63f4\u52a9\u514d\u8d39\u7533\u8bf7\uff08FAFSA\uff09\u7684\u4eba\uff0c\u8f7b\u677e\u5b89\u5168\u5730\u5c06\u6570\u636e\u4ece\u7a0e\u8868\u586b\u5165FAFSA\u8868\u683c\u4e2d\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u5efa\u7acb\u793e\u4f1a\u4fdd\u969c\u798f\u5229<\/strong>\u3002\u5728\u7a0e\u8868\u4e0a\u7533\u62a5\u6536\u5165\u5bf9\u81ea\u96c7\u7eb3\u7a0e\u4eba\u6765\u8bf4\u5f88\u91cd\u8981\uff0c\u56e0\u4e3a\u6b64\u4fe1\u606f\u7528\u4e8e\u8ba1\u7b97\u4ed6\u4eec\u7684\u793e\u4f1a\u4fdd\u969c\u798f\u5229\u3002\u672a\u7533\u62a5\u7684\u6536\u5165\u53ef\u80fd\u5bfc\u81f4\u8ba1\u7b97\u9519\u8bef\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u4e86\u89e3\u51c6\u786e\u7684\u6536\u5165\u72b6\u51b5<\/strong>\u3002\u5f53\u7eb3\u7a0e\u4eba\u7533\u62a5\u6240\u6709\u6536\u5165\u65f6\uff0c\u5c31\u5411\u8d37\u65b9\u63d0\u4f9b\u4e86\u51c6\u786e\u7684\u8d22\u52a1\u72b6\u51b5\u7528\u4e8e\u786e\u5b9a\u7eb3\u7a0e\u4eba\u5e94\u83b7\u5f97\u7684\u8d37\u6b3e\u989d\u5ea6\u4e0e\u5229\u7387\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u5b89\u5fc3<\/strong>\u3002\u5f53\u7eb3\u7a0e\u4eba\u63d0\u4ea4\u51c6\u786e\u7684\u7a0e\u8868\u5e76\u6309\u65f6\u7f34\u7eb3\u7a0e\u6b3e\u65f6\uff0c\u4ed6\u4eec\u77e5\u9053\u81ea\u5df1\u505a\u4e86\u6b63\u786e\u7684\u4e8b\u60c5\u6765\u9075\u5b88\u6cd5\u5f8b\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u4e00\u4e9b\u7eb3\u7a0e\u4eba\u5e94\u8003\u8651\u8003\u8651\u62a5\u7a0e\uff0c\u5373\u4f7f\u6ca1\u6709\u62a5\u7a0e\u8981\u6c42<\/strong><\/p>\n<p>\u5373\u4f7f\u60a8\u7684\u6536\u5165\u4f4e\u4e8e\u62a5\u7a0e\u95e8\u69db\uff0c\u53ef\u80fd\u4e5f\u5e0c\u671b\u7533\u62a5\uff0c\u56e0\u4e3a\u60a8\u82e5\u5b58\u5728\u4ee5\u4e0b\u60c5\u51b5\u53ef\u80fd\u4f1a\u62ff\u5230\u9000\u7a0e\uff1a<\/p>\n<ul>\n<li>\u5de5\u8d44\u88ab\u9884\u6263\u4e86\u8054\u90a6\u6240\u5f97\u7a0e<\/li>\n<li>\u7f34\u7eb3\u4e86\u9884\u4f30\u7a0e\u6b3e<\/li>\n<li>\u6709\u8d44\u683c\u7533\u8bf7\u7a0e\u6536\u62b5\u514d\u4f18\u60e0\uff0c\u4f8b\u5982\uff1a\n<ul>\n<li>\u4f4e\u6536\u5165\u5bb6\u5ead\u798f\u5229\u4f18\u60e0<\/li>\n<li>\u5b50\u5973\u7a0e\u4f18\u60e0<\/li>\n<li>\u7f8e\u56fd\u673a\u4f1a\u7a0e\u6536\u4f18\u60e0<\/li>\n<li>\u8054\u90a6\u71c3\u6599\u7a0e\u62b5\u514d\u4f18\u60e0<\/li>\n<li>\u4fdd\u8d39\u7a0e\u989d\u62b5\u514d\u4f18\u60e0<\/li>\n<li>\u5065\u5eb7\u4fdd\u9669\u62b5\u7a0e\u4f18\u60e0<\/li>\n<li>\u75c5\u5047\u4e0e\u5bb6\u4e8b\u5047\u62b5\u514d\u4f18\u60e0<\/li>\n<li>\u513f\u7ae5\u4e0e\u88ab\u629a\u517b\u4eba\u770b\u62a4\u8d39\u7528\u4f18\u60e0<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>\u4f7f\u7528\u4ea4\u4e92\u5f0f\u7a0e\u52a1\u52a9\u624b\u6765\u5e2e\u52a9\u786e\u5b9a\u662f\u5426\u9700\u8981\u62a5\u7a0e<\/strong><\/p>\n<p><a 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href=\"https:\/\/www.irs.gov\/help\/ita\/do-i-need-to-file-a-tax-return\">\u6211\u9700\u8981\u62a5\u7a0e\u5417\uff1f\uff08\u82f1\u6587\uff09<\/a><\/p>\n<p><a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-publication-501\">\u7b2c501\u53f7\u51fa\u7248\u7269\uff0c\u88ab\u629a\u517b\u4eba\u3001\u6807\u51c6\u6263\u9664\u548c\u7533\u62a5\u4fe1\u606f\uff08\u82f1\u6587\uff09<\/a><\/p>\n<p><a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-publication-929\">\u7b2c929\u53f7\u51fa\u7248\u7269\uff0c\u513f\u7ae5\u4e0e\u88ab\u629a\u517b\u4eba\u7684\u7a0e\u52a1\u89c4\u5b9a\uff08\u82f1\u6587\uff09<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>FS-2023-02\uff0c2023 \u5e74 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