身為美國人的納稅義務是什麼？

若您要準備美國報稅，必須要確認您的〝身分〞及〝美國報稅義務〞，以下是我們整理出如何簡單確認自己是否需要做美國申報的判斷基準。

步驟1. 確認您的身分:

• 美國公民（無論居住在哪裡）
• 美國居民，包括：
  • 綠卡持有者（合法永久居民）
  • 符合實質居住測試的外國公民
• 非居民外國人，但若您在美國有美國來源所得或與美國合作夥伴關係

步驟 2. 確認自己是否有美國報稅義務:

• 如果您的全球收入超過最低門檻就必須申報美國稅
• 符合海外資產的FBAR報告要求
• 符合海外資產的FATCA報告要求

美國註冊會計師 羅霞 提醒您，如果您每年的收入達到報稅門檻，即使稅款計算為零，還是需要申報美國稅，如果沒有依照規定申報，您將面臨漏報稅的行為罰款。

延伸閱讀: 之前沒報美國稅怎麼辦?

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)

If you need to prepare a U.S. tax return, you must first confirm your status and your U.S. tax obligations. Below is a simple guide we have prepared to help you determine whether you need to file a U.S. tax return.

Step 1. Confirm your status:

• U.S. citizen (regardless of where you live)
• U.S. resident, including:
  • Green Card holder (lawful permanent resident)
  • Foreign national who meets the substantial presence test
• Nonresident alien, but required to file if you have U.S.-source income or a U.S. partnership interest”

Step 2. Confirm whether you have a U.S. tax filing obligation:

• You must file a U.S. tax return if your worldwide income exceeds the minimum filing threshold.
• You must file an FBAR if you meet the foreign account reporting requirements.
• You must file under FATCA if you meet the foreign asset reporting requirements.

USCPA Luo Xia reminds you that if your annual income reaches the filing threshold, you are still required to file a U.S. tax return even if your calculated tax liability is zero. Failure to file as required may result in penalties for underreporting income.

Read more: What Should I Do if I Didn’t File US Taxes Before?

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)