美国枚举扣除额有哪些?
美国国税局提供各种扣除额来帮助报税者减低税务的负担，除了美国国局为各种报税身分所提供的标准扣除额外，报税者也可以选择使用合格的枚举扣除额来抵减税务。
下列是常见的五种合格枚举扣除额：
- 合格的医疗费用
- 合格的慈善捐赠
- 美国各州的房地产税
- 美国各州的所得税与销售税
- 自住房屋的贷款利息
需要注意的是标准扣除额与枚举扣除额是不能同时使用的，两种扣除额会取较高的来当作当年度的扣除。
美国注册会计师 罗霞 提醒您，IRS每年会公布当年度合格的枚举扣除额，每年度都会有细微的调整，对于枚举扣除额有任何问题的可以咨询专业的会计师。
如果有其他疑问或者需要更多的帮助，
欢迎来电咨询美国注册会计师 罗霞 +886 980919600
或者 E-mail: ustaxproservice@gmail.com
也欢迎造访我公司官网: https://www.ustaxproservice.com
(美税服务有限公司 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)