2025 年起，美國薪資所得者可申報新的加班費扣除額
若符合資格的加班費—特別是超過一般時薪的「額外 0.5 倍加班部分」—現在可作為扣除項目，有助於降低許多受薪者的應稅所得。
• 加班費扣除
符合資格的勞工可扣除加班費中的「加成部分」。此項扣除有年度上限，但對於經常加班的勞工而言，能夠明顯降低應稅所得。
• 小費所得
部分收取合格小費的員工也可能符合扣除資格。然而，對多數納稅人而言，加班費扣除通常提供更明確且更大幅度的節稅效果。
• 僅限美國境內薪資所得，不含海外收入
這些扣除僅適用於在美國境內賺取的薪資所得。海外所得並不符合資格。
花點時間檢視您 2025 年的薪資紀錄—尤其是加班部分—能幫助您充分利用新的扣除規定。正確申報將可能降低您的稅負，甚至提高退稅金額。
美國註冊會計師 羅霞 提醒您，隨時掌握 IRS 的最新規定，能確保您不會錯過任何可能降低稅負的重要扣除項目。
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
(美稅服務有限公司 USTAX Service LLC)
New Overtime Deduction Available for U.S. Wage Earners in 2025
Qualified overtime pay—specifically the extra half-time portion above your regular hourly rate—may now be deductible, helping reduce taxable income for many employees.
• Overtime Deduction
Eligible workers may deduct the “premium portion” of their overtime pay. The deduction is capped annually but can meaningfully reduce taxable income for those who work long hours.
• Tip Income
Certain employees who receive qualified tips may also qualify for a deduction. However, for many taxpayers, the overtime deduction generally provides clearer and more substantial benefits.
• U.S. Wages Only — No Foreign Income.
These deductions apply exclusively to compensation earned in the United States. Income earned overseas is not eligible under this provision.
Taking time to review your 2025 pay records—especially overtime—can help you take full advantage of the new deduction. Proper reporting may lower your tax burden and increase your refund next year.
USCPA Luo Xia reminds taxpayers: Staying informed about IRS updates helps ensure you don’t overlook valuable deductions that could reduce your overall tax liability.
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)