報稅季來臨，一份清晰的指南助您從容應對。除了牢記3月15日（S Corp/合夥企業） 和4月15日（C Corp/個人） 的關鍵截止日期外，這些要點值得關注：

省稅核心：區別對待

• C型公司：重點關注21%的聯邦稅率及可用的稅收抵免。
• 穿透實體（S Corp/LLC）：利潤直達個人稅表，規劃個人稅率是關鍵。

稅改新規：機遇在此
2025年生效的《大而美法案》帶來變動：

• 國際業務：GILTI規則更新，BEAT稅率固定。
• 製造業：投資稅收抵免比例提升至35%，機遇可觀。

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)

Tax season is here. Stay ahead with our essential guide for American businesses!

Key Deadlines:
• Mar 15: S Corporations & Partnerships
• Apr 15: C Corporations & Sole Proprietors
(Remember: An extension to file is NOT an extension to pay!)

Tax-Saving Focus:
• C Corps: Navigate the flat 21% federal rate and available tax credits.
• Pass-Through Entities (S Corps/LLCs): Profits flow to your personal return—plan accordingly.

2025 Tax Reform Highlights:
The new "Big & Beautiful" Act brings changes:
• International Biz: GILTI rules revised, BEAT tax rate locked at 10.5%.
• Manufacturing: Investment tax credit boosted to 35%—a major opportunity.

USCPA Luo Xia reminds you fully utilizing depreciation, startup cost deductions, and various tax credits is an effective and compliant way to reduce your tax burden. When dealing with complex tax laws, professional tax planning can help you achieve better results with less effort.

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)