2022美國報稅須知！一次看懂2021年美國標準扣除額
美國國稅局IRS標準扣除額是一個特定的金額，可以用來減少您的應納稅額。標準扣除額取決於您的申請狀態，以及是否年滿65歲(含)或失明而有所不同。
但如果您是填1040-NR報稅的非美籍外國人，則不能使用標準扣除額。
2021年美國標準扣除額對照表：
舉例來說，如果您是單身申報，2021年的總收入為80,550美元，則可以將您的收入扣除12,550美元，應稅收入為68,000美元。
此外，根據IRS的規定，如果您在2021年滿超過65歲(含)或是成為盲人，則可以獲得額外的附加標準扣除額，若是同時超過65歲(含)且為盲人，則可以獲得雙倍的額外附加標準扣除額。
舉例來說，如果您是已婚夫妻共同申報，只有妻子超過65歲，那總扣除額為25,100加上1,350美元，若只有妻子超過65歲且為盲人，則總扣除額為25,100加上2,700美元。
根據IRS規定，如要具有法律效力的盲人資格，您必須在稅務記錄中保留由眼科醫生（或驗光師）出具的證明信，以證明您的最佳視力只有0.1視力且無法矯正，或者您的能見視野為20度以下(含)。
如果您有報稅需求或需要更多的幫助，
歡迎來電諮詢美國註冊會計師 羅霞 +886 980919600
或者 E-mail: ustaxproservice@gmail.com
也歡迎造訪我公司官網: https://www.ustaxproservice.com
(美國稅務服務有限公司 USTAX Service LLC)
Updates to your 2021 IRS Standard Deduction
The IRS standard deduction is a specific dollar amount that reduces the amount of income you have to pay taxes on, but if you’re a foreigner filing 1040-NR, you can’t use the deduction.
The amount of your standard deduction is based on your filing status, whether you're 65 or older and/or blind.
Here are the 2021 standard deduction amounts by filing status:
For example, if you are a single tax filer with a gross income of $80,550 for 2021, you can reduce your income by $12,550 to taxable income of $68,000.
Moreover, according to IRS, if you are 65 years old or over, or you are blind in 2021, you can get additional standard deduction. And an individual who has both reached age 65 and is blind is entitled to twice the amount.
For example, if you are married and filing jointly and your wife is over 65 years old, your total deduction will be 25,100+1,350 US Dollar. If your wife is over 65 years old and blind, your total deduction will be 25,100+2,700 US Dollar.
To qualify as blind by IRS, you must have a certified letter from an eye doctor stating that you have non correctable 20/200 vision in your best eye or that your field of vision is 20 degrees or less.
If you have any questions or need further help,
please contact us at the USCPA Luo Xia +886 980919600
or Email: ustaxproservice@gmail.com
Also welcome to visit our website: https://www.ustaxproservice.com
(USTAX Service LLC)