2023美國報稅須知！誰要報美國聯邦稅? 2022美國報稅收入門檻是多少？
我們提供簡單兩個步驟，來確認你是否需要報2022年美國聯邦稅。
步驟一：判斷您的身分是否符合以下任一種有報稅義務者
A. 您是美國公民或是綠卡持有者
B. 您是非美籍，但您在過去三年在美國居住超過183天，符合實質居住測試成為美國稅務居民者
C. 您是非美籍，在美國從事貿易或生意，或有來自美國的任何收入，且該收入的預扣稅金額沒有扣足或有退稅需求者。
步驟二：判斷您的總收入是否達到報稅門檻
- 若您的身分為步驟一的A、B，請參考下圖，根據您的狀態及年齡，如果2022總收入門檻有達到標準，就必須報美國聯邦稅。
- 若您的身分為步驟一的C，則無論您的總收入多少，都需要報美國聯邦稅。
美國註冊會計師 羅霞 提醒您，即使您的稅款為零，只要您的總收入到達報稅門檻就必須要報稅，避免您有漏報稅的行為罰款。
延伸閱讀: 2023年報2022年度美國稅要準備什麼?
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)
Who Should File a 2022 Tax Return In 2023?
There are two steps to know if you have to file a 2022 tax return in 2023.
Step1：To check if your status meets one of the conditions below
- You are a U.S. citizen, having green card or resident alien
- You are not U.S. citizen, not having green card, but a resident alien by physically presenting in the United States (U.S.) on at least 183 days and passing the Substantial Presence Test
- You are not U.S. citizen, not having green card, engaged in a trade or business in the United States or have income from the United States and the amount of the income is not fully withheld for the tax due or have a demand for a tax refund.
Step2：Determine if your total income meets the tax filing threshold
- If you match A. or B. in step1, choose your filing status according to the table below, your age and your gross income for the year 2022; if your gross income is above the threshold for your age and filing status, you should file a federal income tax return.
- If you match C. in step1, no matter how much your income is, you should file a federal income tax return.
USCPA Luo Xia reminds you that even if your taxes are zero, you must file a tax return as long as your gross income reaches the tax filing threshold to avoid a tax evasion penalty.
If you have any questions or need 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)