2023年美國報稅須知!
2022年美國稅收年度調整
美國國稅局IRS官網公布2022年度稅收調整，並且將於2023年度報稅季開始實施。標準扣除額及免稅額都能幫助您減少應繳的稅額甚至無須繳納，但要注意的是如果您是填1040-NR報稅的非美籍外國人，則不適用。
以下為2022年度美國稅收調整的項目:
- 夫妻聯合申報標準扣除額從原本的25,100增加到25,900美元。
- 單身或夫妻分開報稅的標準扣除額從原本的12,550增加到12,950美元。
- 一家之主報稅的標準扣除額從原本的18,800增加到19,400美元。
- 海外所得收入免稅額從原本的108,700增加到112,000美元。
- 2022年過世親屬遺產稅終身免稅額從原本的11,700,000增加到12,060,000美元。
- 年度贈與免稅額從原本的15,000增加到16,000美元。
美國註冊會計師 羅霞 提醒您，2022年度美國報稅季即將到來，
請盡早準備好您的報稅資料並按時申報，以免受到美國國稅局的罰款!
如果有其他疑問或者需要更多的幫助，
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)
2023 Filing Tax Return Update
The US Tax Adjustments for 2022
The IRS announces tax adjustments for 2022, and it will affect in 2023 tax year. Standard deduction and exclusion can help you to reduce the taxes that you have to pay, or even no taxes. However, if you’re a foreigner filing 1040-NR, you can’t use the deduction and exclusion.
The following items are the US tax adjustments for 2022:
- The standard deduction for married couples filing jointly is increased from $25,100 to $25,900.
- The standard deduction for single taxpayers or married couples filing separately is increased from $12,550 to $12,950.
- The standard deduction for filing as heads of household is increased from $18,800 to $19,400.
- The foreign earned income exclusion is increased from $108,700 to $112,000.
- The exclusion for the estates of decedents who die during 2022 is increased from $117,000,000 to $12,060,000.
- The annual exclusion for gifts is increased from $15,000 to $16,000.
USCPA Luo Xia reminds you that the US 2022 tax year is around the corner, please prepare for your tax documents and file your tax return on time to avoid the penalty from the IRS.
If you have any questions or need other help, please contact me 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)