美國修改稅表的相關規定及說明

如果納稅人在提交年度所得稅申報後發現資料填寫錯誤、遺漏收入、想增加扣除額，或需要更正申報身份時，可以向美國國稅局IRS提出修改稅表。

✔何時需要修改稅表？

• 遺漏部分收入、扣除額或抵稅額
• 選錯申報身分（如單身、戶主等）
• 發現原報稅表的計算錯誤
• 需要更正銀行帳戶資訊或其他個人資料

✔提出修改稅表的期限

一般情況下，修改稅表必須在下列兩者之中「較晚」的時間點之前提出：

• 自您提交原始報稅表（original return）之日起算 3 年內，或
• 自實際繳納稅款之日起算 2 年內

IRS有提供線上查詢工具 “Where’s My Amended Return?” 可追蹤修改稅表的處理狀態。處理的時間約8至16週，但實際速度可能因申請量與資料複雜度而有所不同。

美國註冊會計師 羅霞 提醒您，如果您已達到肥咖（FATCA）的申報門檻，但先前未在稅表中申報境外金融帳戶，則必須透過補申報流程提交更正後的稅表及金融帳戶報告，以避免可能的罰款。

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
(美稅服務有限公司 USTAX Service LLC)

If a taxpayer discovers errors in the information provided, omitted income, wishes to add deductions, or needs to correct filing status after submitting their annual income tax return, they may file an amended tax return with the Internal Revenue Service (IRS).

✔ When do you need to amend your tax return?
• Omission of certain income, deductions, or tax credits
• Incorrect filing status selected (such as Single, Head of Household, etc.)
• Calculation errors in the original tax return
• Need to correct bank account information or other personal details

✔ Deadline for filing an amended tax return
In general, an amended tax return must be filed by the later of the following two dates:
• Within 3 years from the date you filed your original return, or
• Within 2 years from the date you paid the tax

The IRS provides an online tool, “Where’s My Amended Return?”, which allows taxpayers to track the processing status of their amended return. Processing typically takes about 8–16 weeks, although actual time may vary depending on application volume and the complexity of the information.

USCPA Luo Xia reminds you that if you have met the FATCA reporting threshold but previously did not report foreign financial accounts on your tax return, you must submit an amended tax return and foreign financial accounts report through the streamlined filing compliance procedures to avoid potential penalties.

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)