2025美國報稅須知！誰要報美國聯邦稅？2024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2024年度美國聯邦稅。
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
1. 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2024總收入門檻有達到標準，就必須報美國聯邦稅。
2. 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2024年度不用繳稅，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。
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 2024 Tax Return In 2025?
There are two steps to know if you have to file a 2024 tax return in 2025
Step1：To check if your status meets one of the conditions below
A. You are a U.S. citizen, having green card or resident alien
B. 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
C. 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
1. 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 2024; if your gross income is above the threshold for your age and filing status, you should file a federal income tax return.
2. 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 you don’t have to pay taxes, you must file a tax return if your total income reaches the filing threshold to avoid failure to file 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)