以下整理 2026 年報 2025 稅時，所有人都必須掌握的關鍵時間點，讓你可以提前準備、不漏任何截止日。

一、2026 年報稅總覽（簡介）

2026 年度的報稅主要針對 2025 年 1 月 1 日至 2025 年 12 月 31 日 的所有收入，包括薪資、投資、直播收入、海外自雇收入等。美國 IRS 會在 2026 年 1 月開始陸續開放電子報稅系統，同時雇主與金融機構也會寄出各類稅務文件，例如 W-2、1099 系列、1042-S 等。

整體而言，報稅活動會從 2026 年 1 月一路持續到 2026 年 10 月中旬。住在海外的美國人還享有自動延長的優惠。

二、2026 年 1 月：開始收到稅務文件

進入 2026 年後，你會陸續收到：

• W-2（薪水）
• 1099-NEC（接案、自僱）
• 1099-K（平台收入）
• 1099-DIV（股息）
• 1099-INT（利息）
• 1099-B（股票賣出）
• 海外薪資單、台灣扣繳憑單
• 海外銀行帳戶利息、台股對帳資料

這是整理資料的最佳時機，也建議同時準備好若要使用 Form 2555（海外所得排除）或 Form 1116（外國稅額抵免）時所需的海外稅證明。

三、2026 年 4 月 15 日：美國人最重要的截止日

對於住在美國境內的人來說，4 月 15 日 是最重要的報稅截點，包括：

1. Form 1040 報稅截止日
2. 第一次預估稅（Q1 Estimated Tax）
3. 延長申請 Form 4868 最後期限
4. FBAR（海外銀行帳戶申報）原始截止日
   （雖然會自動延長到 10 月 15 日）

需要注意的是，申請延期報稅並不等於延長繳稅，如果你預估會補稅，仍然必須在 4 月 15 日前先繳納。

四、2026 年 6 月 15 日：海外美國人專屬的自動延長

如果你居住在海外──例如台灣、日本、香港、加拿大等──你會自動獲得兩個月延長，無需申請，直接延至 6 月 15 日 報稅。

這一天同時也是：

• 第二季預估稅（Q2）的繳納日

如需更多時間，也可以在這一天再提交 Form 4868，將報稅延到 10 月 15 日。

五、2026 年 9 月 15 日：第三季預估稅

第三季的預估稅（Q3）需要在此日繳納。
適用族群包括：

• 直播、自媒體收入
• 接案、自由業者
• 海外自僱收入
• 大量股票交易者
• 沒有預扣稅的薪資或投資者

若你每年都需要補繳稅，建議採用季度預估稅分批繳納。

六、2026 年 10 月 15 日：最終截止日

這是延長報稅後的 最終期限，同時也是 FBAR 的最終申報日。
10 月 15 日要完成：

• Form 1040
• Form 2555（海外所得排除）
• Form 1116（外國稅額抵免）
• Form 8938（海外資產）
• FBAR（FinCEN 114）
• Form 8621（PFIC）
• Form 5471（海外公司）
• Schedule C、Schedule SE（直播與自僱收入）

對於海外居住者來說，這通常是正式結束年度報稅的日子。

美國註冊會計師 羅霞 提醒您每年美國的報稅期間都相當重要，而對於同時在海外生活、工作或投資的美國公民、綠卡持有人與美國稅務居民來說，報稅流程更是複雜，建議提早準備才不會錯過繳稅日期而面臨高額法款。

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
(美稅服務有限公司 USTAX Service LLC)

This guide summarizes all the critical deadlines you must keep track of when filing your 2025 U.S. taxes in 2026. Understanding these dates will help you prepare early and avoid missing any important filing requirements.

1. Overview of the 2026 Tax Filing Season

The 2026 filing season covers all income earned between January 1, 2025, and December 31, 2025. This includes wages, investment income, streaming or platform income, overseas self-employment income, and more. The IRS will begin opening electronic filing systems in January 2026, and employers as well as financial institutions will issue tax forms such as W-2, 1099 series, and 1042-S during this period.

In general, the filing process runs from January 2026 through mid-October 2026. U.S. taxpayers living abroad also enjoy an automatic extension.

2. January 2026: Begin Receiving Tax Documents

Beginning in early 2026, you will receive the following documents:

• W-2 (wages)
• 1099-NEC (freelance or self-employment income)
• 1099-K (platform or payment processor income)
• 1099-DIV (dividends)
• 1099-INT (interest)
• 1099-B (stock sales)
• Overseas wage statements or Taiwan withholding certificates
• Overseas bank interest statements and Taiwan stock account reports

This is the best time to organize your documents. If you plan to use Form 2555 (Foreign Earned Income Exclusion) or Form 1116 (Foreign Tax Credit), you should also prepare any foreign tax records required for these forms.

3. April 15, 2026: The Most Important Deadline for U.S. Residents

For individuals residing in the United States, April 15 is the most critical filing date of the year. Key deadlines include:

1. Form 1040 filing deadline
2. First-quarter estimated tax payment (Q1 Estimated Tax)
3. Deadline to file Form 4868 for a filing extension
4. Original FBAR (foreign bank account) due date
   (although it is automatically extended to October 15)

It is important to note that a filing extension does not extend the time to pay taxes. If you expect to owe tax, payment must still be made by April 15.

4. June 15, 2026: Automatic Extension for U.S. Taxpayers Living Abroad

If you reside overseas—such as in Taiwan, Japan, Hong Kong, or Canada—you automatically receive a two-month filing extension until June 15, without needing to submit any application.

This date is also:

• The due date for second-quarter estimated tax payments (Q2).

If you need more time, you may file Form 4868 on or before June 15 to extend your filing deadline to October 15, 2026.

5. September 15, 2026: Third-Quarter Estimated Tax Payment

Third-quarter estimated taxes (Q3) must be paid by September 15.
This applies to individuals such as:

• Streamers and content creators
• Freelancers and independent contractors
• Overseas self-employed workers
• Active traders with frequent stock transactions
• Individuals with income not subject to withholding

If you typically owe tax each year, paying estimated taxes quarterly helps prevent underpayment penalties.

6. October 15, 2026: Final Filing Deadline

This is the final deadline for taxpayers who requested an extension. It is also the final deadline for FBAR (FinCEN 114) filing.

By October 15, you must complete:

• Form 1040
• Form 2555 (Foreign Earned Income Exclusion)
• Form 1116 (Foreign Tax Credit)
• Form 8938 (Foreign financial assets)
• FBAR (FinCEN 114)
• Form 8621 (PFIC)
• Form 5471 (Foreign corporation reporting)
• Schedule C and Schedule SE (streaming income or self-employment income)

For most Americans living abroad, this marks the official end of the annual tax filing cycle.

U.S. Certified Public Accountant Rosa Luo reminds you:
The U.S. tax filing season is important every year, and the process is even more complex for U.S. citizens, green card holders, and U.S. tax residents who live, work, or invest overseas. Preparing early is the best way to avoid missing deadlines and facing substantial penalties.

USCPA Luo Xia reminds you the U.S. tax filing season is important every year, and the process is even more complex for U.S. citizens, green card holders, and U.S. tax residents who live, work, or invest overseas. Preparing early is the best way to avoid missing deadlines and facing substantial penalties.

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)