2026年美國報稅須知！2025年度美國稅務調整
2026年報稅季即將來臨，美國國稅局IRS官網已公布2026年度標準扣除額及免稅額的調整！其中標準扣除額取決於您的報稅申請狀態，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。
2025 年度美國稅務調整
標準扣除額：
◆單身：由 $14,600 調整為 $15,750
◆夫妻聯合申報：由 $29,200 調整為 $31,500
◆夫妻分開申報：由 $14,600 調整為 $15,750
◆一家之主（Head of Household）：由 $21,900 調整為 $23,625
海外所得收入免稅額（Foreign Earned Income Exclusion）：
◆由 $126,500 調整為 $130,000
稅後身免稅額（Estate Tax Exemption）：
◆由 $13,610,000 調整為 $13,990,000
年度贈與免稅額（Annual Gift Exclusion）：
◆由 $18,000 調整為 $19,000
美國註冊會計師 羅霞 提醒您，如您收入已超過標準扣除額的標準，您就有報美國稅的義務，請盡早準備規劃您的2025年的美國稅務，以免造成報稅來臨時的欠款或不必要的罰款。
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)
2026 Filing Tax Return Update! The US Tax Adjustments for 2025
The 2026 tax filing season is approaching. The Internal Revenue Service (IRS) website has released the tax adjustments for the year 2025!
The standard deduction amount depends on your filing status. However, if you are a non-U.S. foreign individual filing taxes using Form 1040-NR, you cannot use the standard deduction.
US Tax Adjustments for 2025
Standard Deduction：
◆Single： Originally $14,600 Adjusted to $15,750
◆Married Filing Jointly： Originally $29,200 Adjusted to $31,500
◆Married Filing Separately： Originally $14,600 Adjusted to $15,750
◆Head of Household： Originally $21,900 Adjusted to $23,625
Foreign Earned Income Exclusion：
◆Originally $126,500 Adjusted to $130,000
Lifetime Gift Tax Exemption：
◆Originally $13,610,000 Adjusted to $13,990,000
Annual Exclusion for Gifts：
◆Originally $18,000 Adjusted to $19,000
USCPA Luo Xia reminds you If that if your income exceeds the standard deduction threshold, you are required to file a U.S. tax return. Please start preparing and planning your 2025 U.S. taxes early to avoid any potential tax underpayment or unnecessary penalties when the filing season arrives.
If you have any questions or need any 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)