如果夫妻兩人皆有美國籍身分，在申報美稅時通常有兩個選擇：
📌 Married Filing Jointly（聯合申報）
📌 Married Filing Separately（分開申報）
夫妻合併申報最大的好處就是可以享有更高的標準扣除額，
以2024年度為例，夫妻聯合申報標準扣除額為29,200美元，
而夫妻分開申報只有14,600美元，且夫妻聯合申報更容易符合各種稅收抵免，如美國機會與終身學習教育稅收抵免，以及兒童和受扶養人護理抵免等。
什麼情況下該考慮「分開報稅」？
🔸 配偶有高風險稅務問題（如欠稅或查稅中）
🔸 雙方財務完全分離，不希望共同承擔責任
🔸 配偶不願意提供報稅資料
如果夫妻其中一方沒有美國籍身分，則可以參考我們的以下文章：
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)
If both spouses are U.S. persons, there are usually two options when filing U.S. taxes:
📌 Married Filing Jointly
📌 Married Filing Separately
The biggest advantage of filing jointly is the higher standard deduction.
For the 2024 tax year, the standard deduction for Married Filing Jointly is $29,200, while for Married Filing Separately it's only $14,600.
In addition, filing jointly makes it easier to qualify for various tax credits, such as the American Opportunity Credit, the Lifetime Learning Credit and the Child and Dependent Care Credit, and others.
When should you consider filing separately?
🔸 Your spouse has high-risk tax issues (e.g., unpaid taxes or under audit)
🔸 You and your spouse keep finances completely separate and don’t want to share liability
🔸 Your spouse is unwilling to provide tax information
If one of the spouses is not a U.S. person, please refer to our other article for more details.
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)