美國列舉扣除額有哪些?
美國國稅局提供各種扣除額來幫助報稅者減低稅務的負擔，除了美國國局為各種報稅身分所提供的標準扣除額外，報稅者也可以選擇使用合格的列舉扣除額來抵減稅務。
下列是常見的五種合格列舉扣除額：
- 合格的醫療費用
- 合格的慈善捐贈
- 美國各州的房地產稅
- 美國各州的所得稅與銷售稅
- 自住房屋的貸款利息
需要注意的是標準扣除額與列舉扣除額是不能同時使用的，兩種扣除額會取較高的來當作當年度的扣除。
美國註冊會計師 羅霞 提醒您，IRS每年會公布當年度合格的列舉扣除額，每年度都會有細微的調整，對於列舉扣除額有任何問題的可以諮詢專業的會計師。
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)
When Can I Use Itemized Deductions?
The IRS provides various tax deductions to help taxpayers reduce their tax burden.
In addition to the standard deductions provided by the IRS for various tax identities,
taxpayers also can choose qualified itemized deductions to reduce their taxes.
The following are 5 common qualified itemized deductions:
- Qualified medical expenses
- Qualified charitable donations
- State real estate taxes
- State income and sales taxes
- Mortgage interest from a primary residence
Please note that the standard deductions and itemized deductions cannot be used together. The higher of the two deductions will be used for the year.
USCPA Luo Xia reminds you that the IRS announces the qualified itemized deductions in each year, and there will be subtle adjustments every year. For any questions about itemized deductions, you can consult a professional accountant.
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)