照顧家人也能省稅？2026 IRS 撫養親屬特別稅務優惠一次看！
許多納稅人承擔起照顧年邁父母、身心障礙親屬或成年子女的責任，但您知道在美國稅法下，這可能帶來實質的稅收減免嗎？美國國稅局（IRS）提醒，只要符合特定資格，照顧家庭成員可享有專屬稅收抵免與申報優勢！
照顧親屬的關鍵稅務權益
- 其他被撫養人抵免額（Credit for Other Dependents, ODC）：若撫養的對象不符合兒童抵免（Child Tax Credit）資格，但符合合格親屬（Qualifying Relative）條件（如年邁父母或成年親屬），納稅人每個符合資格者最高可享 500 美元不可退還的稅收抵免。
- 戶主申報身分（Head of Household, HOH）：若未婚且負擔合格家庭成員過半的生活維持費用，通常可以採用「戶主」身分申報，享有比單身（Single）更高的標準扣除額與更有利的稅率區間。
- 醫療費用列舉扣除（Medical Expense Deduction）：如果您為符合資格的受撫養親屬支付了自費醫療費用，且該年度家庭總醫療支出超過調整後總收入（AGI）的 7.5%，超出部分可納入列舉扣除。
- 受撫養人照護抵免（Child and Dependent Care Credit）：若為了工作或積極尋找工作，而需支付他人照護缺乏自理能力之配偶或受撫養人的費用，亦可能符合照護費用抵免資格。
美國註冊會計師 羅霞 提醒您，認定「合格親屬」有嚴格門檻，包含親屬總收入限制（不超過當年度受撫養人免稅上限門檻）、生活費負擔過半測試（Support Test），以及公民/居民身分要求等。若申報跨國居住的父母或涉及海外親屬扶養，法規認定更為複雜，申報前請務必仔細審視各項條件。
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)
Caring for a Family Member? Essential 2026 IRS Tax Benefits for Caregivers!
Many taxpayers take on the responsibility of caring for elderly parents, disabled relatives, or adult dependents. But did you know this caregiving could provide substantial tax relief? The IRS reminds caregivers that qualifying individuals may be eligible for valuable tax credits and advantageous filing statuses!
Key Tax Benefits for Caregivers
- Credit for Other Dependents (ODC): If you support a dependent who doesn't qualify for the Child Tax Credit (such as an aging parent or adult relative), you may claim a non-refundable credit of up to $500 per qualifying relative.
- Head of Household (HOH) Filing Status: If you are unmarried and pay more than half the cost of maintaining a household for a qualifying relative, you may qualify to file as Head of Household, which offers a higher standard deduction and more favorable tax brackets.
- Deducting Medical Expenses: If you pay medical expenses for a qualifying dependent and your total unreimbursed medical expenses exceed 7.5% of your Adjusted Gross Income (AGI), the excess amount may be deducted as an itemized deduction.
- Child and Dependent Care Credit: If you paid for caregiving services for an incapacitated dependent or spouse so that you could work or look for work, you may be eligible to claim care expenses.
USCPA Luo Xia Reminds You: Claiming a "qualifying relative" requires meeting strict criteria, including gross income limits, the support test (paying more than half their support), and residency/citizenship requirements. Cross-border caregiver claims or dependents living overseas involve intricate compliance rules.
If you have any questions or need further help,
please contact us at the USCPA Luo Xia +886 980919600
or Email: ustaxproservice@gmail.com