美國出生的小孩需要報稅嗎?
許多父母選擇在美國生小孩，小孩一出生就擁有美國國籍，視為美國公民。
然而，這些父母大多都忽略了，美籍小孩可能都有報美國稅的義務！
因為美國人報稅與年齡無關，只要收入到達門檻，即使是小孩也有報稅義務！
以下三個條件測試，只要您的美籍小孩符合其中一項，就有報美國稅的義務：
a. 您美籍小孩名下的被動收入（股票基金交易利得收入、股票股息收入、
基金分紅利息收入、租金收入、版權收入等），總和超過1,100美金。
b. 您美籍小孩名下的主動收入（薪資收入），總和超過 12,400美金。
c. 您美籍小孩名下的主種及被動收入，總和超過12,400美金。
另外，若您美籍小孩名下的金融賬戶，最高價值總和超過10,000美元。
也會面臨提報FBAR的義務，詳細請參閱我們的FBAR文章:
誰, 必須要填報肥爸FBAR ?：https://www.ustaxproservice.com/blog/fbar
如果您想了解更多美籍小孩的報稅問題，
歡迎來電諮詢美國註冊會計師 羅霞 +886 4 22520309
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)
Does My US Child Need to File Taxes?
Many moms choose to give births in US, so that their children will be US citizens. However, those parents are not aware that their children may need to file taxes. US tax liability is not based on the age of a taxpayer, but the taxable income of a taxpayer. Therefore, even your child is young, who may still have the liability to file tax return.
There are three circumstances below, once your child meets one of them, he/she will need to file taxes.
a. Your US child has unearned income (including investment income, capital gains, interest, dividends, rent and royalty income) totally above 1,100 US dollar.
b. Your US child has earned income (salary) totally above 12,400 US dollar.
c. Your US child has income from both unearned income and earned income, which totally above 12,400 US dollar.
Besides, if your US child’s aggregate maximum value of all foreign financial accounts exceeded $10,000 at any time during the calendar year (1/1 to 12/31), he/she will also have to report FBAR to the US government.
Read our article below to learn more details:
Who Must File the FBAR? : https://www.ustaxproservice.com/blog/fbar
If you want to learn more about the tax liability of your US child,
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)