报税返税省税之二：填税表指南

http://gengwg.blogspot.com/
●如何填写税表
●填税表初级指南
●中国留学生在美国报税的步骤
●学生身份退税指南
●美国学费免税操作方
法
●特稿：美国必知报税表格指南
●细谈美国联邦税表1040
●报税表在美国
●留美报税及注意事项

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如何填写税表

以最多人须填写的1040表 (Form 1040)为例：

1、先填基本资料 (Label)：包括你、配偶、接受你扶养的亲属姓名、社会安全号码等。

2、决定报税身份 (Filing Status)：
●单身 (Single)：纳税人若在年终时并未结婚，或合法分居(Legally Separated)而无抚养亲属(Dependant)，可采此种报税身份申报所得税。
●户长 (Head of Household)：未婚或合法分居的纳税人，有抚养亲属(Dependant) ，或提供自宅作为合格亲属的主要住所(Principal Place of Adobe)半年以上，或提供自宅作为双亲之一的主要住所，可采此种报税身份申报所得税。
●寡(鳏)居 (Qualifying Widow or Widower)：纳税人配偶死亡年度的后两年，可采此种报税身份申报所得税。
●夫妻合并申报 (Married Filing Jointly)：纳税人若在年终时已结婚，且发现采合并申报所得的所得税额(Income Tax Liability)较夫妻单独申报的所得税额为低时，可采此种报税身份申报所得税。
●夫妻单独申报 (Married Filing Separately)：纳税人若在年终时已结婚，且发现采单独申报所得的所得税额(Income Tax Liability)较夫妻合并申报的所得税额为低时，可采此种报税身份申报所得税。夫妻单独申报不能享有劳务所得抵减(Earned Income Credit) ，与亲属看护抵减(Child and Dependant Care Credit)的税法优惠。

3、填写免税额(Exemptions)：每个人都有免税额，家中人口越多，所享有的免税额越多。若一对夫妇加上两个未成年子女就可申报四个免税额。2002年每人的免税额为$2950元。

4、填写综合所得总额(Income)：你在过去一年内所赚的所有钱，都必须填写在这里，包括：薪资、存款利息、股票股利等。

5、填写调整后所得 (Adjustment Gross Income)：就是一些减去可以减少收入的支出。包括学生贷款利息(student loan interest)、提早领出定期存款的罚金(early withdrawal penalties on CDs)、赡养费(alimony)、放入传统个人退休帐户(IRA)帐户的存款、自雇者健保费用、雇主退休计划(Keogh & SEP plan)等。

6、填写扣除额(Deduction)：在税额计算(Tax & Credits)的栏目＿，你将会看到两种扣除额：“标准扣除额”(Standard Deduction)和“列举扣除额”(Itemized Deduction)。你必须在这两者之间，选择比较有利（也就是缴较少税）的一种填写。“标准扣除额”的金额若高于“列举扣除额”，选用“标准扣除额”申报所得税表较有利。可列在“列举扣除额”底下的费用包括医疗费用(medical expenses)、灾害损失(casualty loss)、慈善捐赠(charitable contributions)、住宅贷款利息(mortgage interest)、投资费用(investment expenses)等。

7、是否要交“强制最低税”(Alternative Minimum Tax, AMT)：这是几十年前，美国政府为达到公平纳税原则制订的法条。由于纳税人在计算所得税时，可采用税法上某些优惠条款及调整项目达到减免税目的，政府为了防止高收入者利用各种抵税、扣减和其他事项，逃避联邦税所制定的复杂系统，乃制订该项最低税。个人(自然人, natural person) 强制最低税的税率包括26%与28%两种，但公司(法人, legal person) 强制最低税的税率只有20%一种。不是每人都要填写这个栏目。

8、填写扣抵额 (Credits) ：包括商业扣抵额(Business Credit)、个人扣抵额(Personal Credit)、与外国扣抵额(Foreign Credit) 。是在计算完税后，再一元抵一元税。如一个小孩可抵$600元。

9、填写今年已预缴的税款 (Payments)：如雇主已从你薪资中扣除的联邦所得税等。

10、填写退税栏(Refund)：如果根据计算结果，你可以向国税局索取退税，那麽你必须填写这一栏。

11、填写补税栏(Amount You Owe)：接下来，就是根据上面所填的资料，将自己应补缴的税计算出来。

12、大功告成：填好税表，检查无误之后，请签名。要补税者请附上支票。请将税表与支票寄到税表上的报税地址。

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填税表初级指南

有哪些准备工作？

先要好好保存学校发给你的W2表格，1042-s表格，医疗保险公司发给你的表格，每年一切有关tax的表格，用一个固定的大信封，把所有的信件集中在这个大信封里面。该填的时候，打开这个信封就是所有必需材料了。Deadline 4/15，超了别怪美帝不给你钱。有extenstion，但需要事先申请，用那功夫，十份表也填了。

一个计算器，一支好写的笔。

从哪里取得税表？

Federal tax：从IRS网站上下(Google“IRS”)，包括税表本身和填表说明(instruction)。我们填的表格是f1040nre (or f1040nr)。推荐1040nre，更简单，退钱没区别。你把“1040nre”几个字放到IRS网页搜索栏里一搜，前两个选择就有。顺便把i1040nre也给下了，这是instruction of 1040nre，你填表时需要随时查询。

Massachusetts tax：从massgov网站上下(http://www.mass.gov)，或者从学校图书馆拿（金门左边书架上，红本本和蓝本本）。要填的表格是nr_py(non-resident)或者r-py (resident) ， 和Schedule HC 第一年新生或者来麻州不到半年的人填红本本(non-resident)，之后填蓝本本（resident），说明请看 orz 强贴 Resident or non-resident for massachusetts。如果是下载，务必把instruction下下来。如果是去图书馆拿，本本里面已经包含instruction。

这里面一个tricky的地方是，对于Federal tax，我们要住满5年才算resident alien，而对于州税，一年住满183填即算是resident。

怎么填税表表？

无论哪项不清楚，去查instruction。刚开始的时候大家面对那些所谓的“专业词汇”，难免头晕眼花。但是要在这边混，这些小困难还是不能不面对的。填上两三年，你自然心里开始有底了。

邮寄税表之前的注意事项

W2和1042-s都有相关的federal tax copy and state tax copy, 需要你和所填的税表一起邮寄，不要漏了。

Check 所有角上的SSN和姓名是不是填了，所有该签名的地方是不是签了

信封都需要自己贴邮票，或者需要你跑邮局。如果你怕投递出错，你还可以在邮局叫邮局的人签字，以证明你税表是在deadline之前寄出了。

邮寄地址

Federal tax：查instruction里面“where to file”条款。记得是Texas 某个鸟地方；
state tax：如果在图书馆那，里面有现成的信封，并有详细说明。

其他问题

要不要用软件填税表？

我用过两个个版本软件的（一个turbotax，另外一个不记得了），都号称免费填税，最佳回报。填到最后一步，都以各种理由让你交钱才能生成表格。并且，填表内容都是针对本土美国人的，问的都是一些citizen才有的问题，根本不问比如说我们treaty头5000免税，non-resident不需要上报银行利息等情况。如果你确实找到牛x免费软件，欢迎分享。

要不要花钱请人填税表？

个人认为没必要吧，表格不算很麻烦，特别是熟悉了之后。我知道有人请专门填税的小公司填（非麻州），50$，填税的人把他RA算为scholarship...大家都欢喜...这个，我不做评价(悄悄的:如果我们旁边也有这样的地方，大家分享下也好)。

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中国留学生在美国报税的步骤

1、每年1月底左右，给过你钱的各单位将会寄给你一张W-2 表，上面记录有你的个人信息，收入，以及已经被扣除的个人所得税。拿Fellowship的，则会收到另一种东东，叫1042S表，就是走走形式而已。在银行有存款的人，还会收到利息收入单，即1099INT表，第一年没有。

注：开户时如填写W-8表，声明自己的非居住外国身份，银行则免除预扣所得税。如果不知道这点, 就亏了。

2、领税表或者下载。各种报税的表格，可在学校图书馆里拿到，也可以在网上Download然后直接在电脑上填，然后再打印出来，比较清晰漂亮。如果没有结婚，总收入低于五万美元，来源仅为salary和fellowship以及少于四百美元的银行或其他投资所得利息，Federal tax方面一般就填1040NREZ (non-resident, easy)表就可以了。否则要填1040NR表。还有8843表和Grant Statement，这两个表在刚入学时payroll会叫你填，并且自己保存复印件。所以只要download一份新表照葫芦画瓢一边就OK了。所有表格以及填表须知，instruction都在IRS主页有.

3、填税表。这个比较头疼。一般中国学生都互相抄抄，虽然是一种不负责的态度，不过只要名字不抄错就好了。不过注意，自己的生日，SSN都是很 Private的东东，还是不要外传为好。第二年以后情况就复杂了，所以还是自己明白点儿的好。一些软件能帮助填税，比如TuborTax http://www.turbotax.com/

4、寄表。填完税表，别忘了好好检查是否有误，并附上相关资料(W2什么的，instruction里都有说明)，以免日后补寄。

最后切记，务必将一切表格及所附文件全部复印或者扫描，并保存至少三年，以防IRS缉查。税表最晚在4.15寄出，那天所有的邮局都开到凌晨才关门呢。当然如果你欠钱的话，越晚寄出越好；而国家或者州政府欠你钱的话，当然是越早寄出越早拿到退税。退税可以选择给你寄张支票，或者直接进你银行账号，在税表上自己选择。

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学生身份退税指南

说是退税，其实是报税，但由于大部分人的税被政府预先超额截留，所以才存在退税的问题。如果截留的部分不足应交税额,你还必须补交。退税分为两部分，一部分是联邦税，另一部分是州税。市税是不退的。首先要报联邦税，才能再报州税，因为州税是同联邦税相关的，只有联邦税确定下来之后，州税的某些数字才能填上。

联邦税

外国留学生要填的税表是 1040NR或1040NR-EZ。如果你的收入只有奖学金和银行利息，那么你就填1040NR-EZ，否则要填1040NR。两者的区别在于1040NR允许你申报其他的收入或损失，步骤也繁琐些。另外，只有收入在$100,000以下的人才可以填1040NR-EZ。

关于实质性存在测试(Substantial Presence Test，Form 8843) ：这是用来确定你是否应该在美国交税的一个依据，表格在这里下载。但其实这对留学生并没有什么用处，因为即使全年都在美国，仍然只能作为Non-Resident Alien报税，所以这个表不需要填。

关于非居民外国人税收减免 (Form 8233)：中美政府签订了关于中国公民在美国期间的收入的税收协定：UNITED STATES-THE PEOPLE’S REPUBLIC OF CHINA INCOME TAX CONVENTION。Article 20 是专门针对学生学者的。根据这个协定，中国留学生在美国期间的收入中每年有$5000不用交税。这个表可以填一下，同1040表一起递交。有效期是从入学起五年，但事实上是只要你还是学生，一直可以利用这个减免。1040NR-EZ的J项及1040NR的M项就是这个，所以也可以不填。这两项都填成”$5000，UNITED STATES-THE PEOPLE’S REPUBLIC OF CHINA INCOME TAX CONVENTION，article 20″

关于申报身份 (Filing Status)：留学生不管是否婚否，一律以单身身份申报。

关于个人减免 (Personal Exemption Deduction)：这部分是所有人都不用交税的，减免额是$3200。中国留学生不能为其配偶及子女申请此项减免。

关于其他减免 (Ite mized Exemption)：有许多开销也是可以免税的，比如说股票损失，搬家费用(要超过50 Miles)，还有其他的个人损失(比如说丢了什么东西)以及捐助。搬家开销（你需要填写 Form 3903），偶然损失（你需要填写 Form 4684），医疗开销、慈善捐助（你需要填写 Form 8283)

关于银行利息 (Bank Interest)：不必交税，不作为与美国有关的收入。不要管银行寄来的1099表。

关于股票 (Stock)：原则上要交税，但损失也可以减免税。要填1040NR表，因为要将相关的1099表一起递交。

关于W-2表 (Form W-2)： Copy B是用来报联邦税的，第1单元格就是你的毛收入，第2格是联邦截留税款，第17格是州里的截留税款，第19格是地方截留税款。

关于截留税款 (Tax Withheld)： 其中的州税和地税不用交税。

申报步骤：

1、Form 8233（可以不填）

2、1040NR或1040NR-EZ。（填表指导手册 Instruction of 1040NR，Instruction of 1040NR-EZ）

3、有关税率可以在指导手册中查到。
比如你的毛收入是$15000，第2，17，19单元格分格是$1500，$300，$320，假设你没有其他的收入或损失，那么你的联邦退税额可以这样计算:
可征税收入(Taxable Income)：$15000(毛收入) - $300(州截留) - $320(地方截留) - $3100(个人减免) - $5000(中国留学生减免) = $6280
查联邦税表(在填表指导手册中)，你的应交税款为$628。
退税额为：$1500(联邦截留) - $628(应交税款) = $852 (这就是你应该得到的退税)

4、所有报税文件应该在2005年4月15日之前寄到如下地址:
联邦税：Internal Revenue Service Center，Philadelphia，PA 19255，U。S。A。
以上是报税时需要知道的最基本的常识，如果你想了解更多的信息，请访问 http://www.Irs.gov/。最后建议大家都用银行直接存款方式来接受退税。

如果税表不小心填错了而且已经寄出去了，也不要紧，可以再填一个税收校正表(Form 1040X，Instruction of 1040X)来更改已填表中的项目，三年之内都可以。所以建议大家将所填税表复印保存。联邦税也可以电子申报，不过一般都是要收费的。电子申报的好处是不会丢，速度快。如果你想早点拿到退税，还是很值得一试的。下面是一些电子报税及相关的信息：

州税

在填了联邦税之后，州税就相对容易多了。州税可以电子申报，不用寄W-2表，建议也用银行直接存款接受退税。

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美国学费免税操作方法

第一步，确定你能不能按resident报税，具体要求是如果你是non-resident，你将不能享受学费免税抵税的待遇。Non-resident就是受歧视啊。即便你是resident，如果 married file separately也不能享受学费减免税。（要补充说明的是，这里指的都是federal tax，州税对resident和学费减免有不同的要求。)

第二步，确定学费包括什么费用。按规定学费不包括学校住宿费，医疗保 险，书本器材费等。一般大家交的杂费，International Student Fee什么的，大米不太清楚，应该可以吧。如果你的学费出自scholarship，免税的college savings account等，要减去这部分的费用。此外，只有支付当年以及第二年头三个月学费的部分才合格。比如只有在2004年支付，且交纳的是2004年或 2005年头三个月的费用才能计入2004年的tax。

如果你满足了上面的两个要求，填报1040，学费的减免税有两种选择，你只能选择其一:

1. Tuition and Fees Deduction (2004 1040 Line 27)

2. Education Credits (2004 1040 Line 49)

Deduction

翻译成减税，就是说你的部分学费可以不用交税，这样计算调整后总收入(AGI ? 2004 1040 line 36)的时候就可以把这部分减去。具体可以少交多少税，由具体税率决定。如果你有$1000的deduction，而你的税率在15%这一阶层，那实际减税额只有$150。

Credits

翻译成抵税，也就是你的credits可以用来$1对$1的直接抵销掉你应交税款。可以看出一般来讲credit要比deduction合算，但是credit可能限额较低，要求较高。具体哪个合算最好还是两个都算一下。

具体减免税的要求

1、Tuition and Fees
Deduction填入1040 line 27，1040 Instruction第29页上有详细的说明，AGI > $80k (single)， AGI > $160k (married jointly)将不能用此deduction， 最多可以有$4000 deduction，具体能报多少请参见1040第29页上的worksheet。

2、Education Credits
填入1040 line 49，并附上8863表。Education credits 又分为Hope Credit 和Lifetime Learning Credit，也是两者只能选其一。Hope Credit只适用于大学头两年的学费，这里就略过不谈了，大多数人适用的是Lifetime Learning Credit。详细说明请参见Form 8863： AGI > $52k (single), AGI > $105k (married jointly)将不能用此credit, credit按学费的20%计算，最多可以有$2000的credit，不管有几个合格的学生。具体能报多少请参Form 8863 。可以看出education credits收入上限要求更严格，一般来讲如果你的税率小于20%就比tuition deduction合算。

最后补充一点的是，税务计划要早做打算，每年快到年底的时候最好review一下自己今年收入开销如何，下一年会有什么变化，据此作出一些开支的调整，过了年很多trick就来不及了。一般的推荐是尽量把收入推迟到第二年或均摊到两年，以避免一年收入过高而带来的更高的税率。对于F1学生，如果计划第二年找工作或按resident报税，则正好相反，很多开支最好推迟，因为很多deduction/credit 只有resident才有。比如年底的学费最好推迟到过了年再交，这样以后按resident报税就可以减免。

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特稿：美国必知报税表格指南

【多维生活】多维社记者陈玮报导／你分得清楚什么是1040EZ、1040A、1099、W-2表格吗？美国税务不单是法令复杂，各种报税表格，也让人搞不清楚状况。填对表格，不但是义务，还可以帮助你顺利退税。如果真得弄不清楚，要怎么选择报税表格，国税局有出品多本报税小册子，其中外国人报税指南（Publication 519）、与美国税收条约（Publication 901），这两本可以快速帮助你了解报税基本知识。

不论你的身分是公民，还是持有各种签证的外国人士，只要在美国有收入，通通都要报税。每年1月底前，纳税人会收到各工作岗位寄给你薪资所得凭单，如果是全职工作者收到的就是W-2表，上面记录有收入总额以及被扣除的个人所得税额和社会福利税额。

此外，在家工作或是PART-TIME的人，如果单身没小孩只要用1040EZ form即可，有小孩的用1040A，自己有房子，每月付贷款的，就必须要填最复杂的1040表了。这些1040表只是总表，副表(Forms and Schedules)还有很多种。

简单来说，每一个人都要填写基本报税单1040 (或1040EZ或1040A)。此外，在搭配其它的表格。

1、1040表格

1040表格，是美国个人收入联邦税申报表。这份表格是报税人每年都会用到的基本表格。如果你的退税情况并不复杂，可以使用1040A或1040EZ表。1040A表，是1040表，美国个人收入联邦税申报表的简化表。

1040EZ：这个类型的报税单，条件是单身或者夫妻联合报税，没有依附人（dependent）。1040EZ也是申报个人收入最简化的税表。纳税人如果没有减扣税额、不需要调整总收入、只有纯工资收入、利息或者只有失业金收入，没有附属家眷就可选择该表。

如果你选择以传统的手写填表方式来报税的话，国税局IRS建议你采用最简单的报税表。

1040A﹕包含了多几样1040EZ表中没有的项目。如果你采用列举扣除法、申报多项负责的投资收入和其它收入时，则必须采用1040常规税表。如果你的缴税收入少于50,000美元，你不扣除减税项目，你可以使用这个报税单。

此外与1040表格一起使用的程序表清单还有：程序单A (Schedule A)﹕减税项目((itemize deductions) )。程序单B (Schedule B)﹕报告纳税的利息或超过400美元的股息(report taxable interest or dividends in excess of $400)。程序单C or C-EZ (Schedule C或者C-EZ)﹕报告一份企业的盈利和亏损(report profit or loss from a business)。程序单D (Schedule D)﹕报告资金的盈利和亏损(report capital gains and losses)。程序单E (Schedule E)﹕报告补充的收入和损失(report supplemental income and losses)。程序单EIC (Schedule EIC)﹕要求劳动收入税的减除额(claim earned income tax credit)。

2、W-2表格

通常W-2格式是你从雇主那里获得的工资和所得税的声明。纳税人应该在每年的年初从每一个雇主那里收到一份W-2，列出去年所得的收入。如果纳税人到了2 月1日你还没有收到一份W-2格式，就应该主动联络你的雇主。

W-2：报告工资，小费，提前发放的低收入优惠，抚养人的优惠，雇主贡献的医疗费保健MSA，HEALTH SAVING。

W2-G：果你的手气很好，在赌场里赚了一大笔钱，你就能收到赌博赢钱表W-2G。许多人忘记申报他们在赌场和乐透的收入。别忘了，这笔钱是要交税的。但是，赌博损失也可以在退税表上抵消。

3、1099表格

1099表是一个大家族。如果你有投资，你就会收到以1099编号的另外一些表格。例如，如果你在银行中有固定存款，你就能收到银行寄来的1099- INT表。如果你购买的股票有分红，你就能收到1099-DIV表。如果你出售股票和其它证券而获利，你就能收到1099-B表。

1099-DIV：红利收入，资本利得，投资支出和交过的外国税。
1099-G：失业金，州和地方政府退税。
1099-INT：利息，提前提款罚金，投资支出，所付外国税。
1099-MISC：租金，版权，自雇业主收入。
1099-OID：债券发行折扣，提前提款罚金，投资支出。
1099-Q：合格教育计划付费。
1099-R：提领IRA退休计划和年金额。
1099-S：出售物业的收入。
1099-SA：提领健康账户金额。

4、1098表格

纳税人也可能收到另一个系列表格，即1098表。1098表格是表示你怎样支付房屋贷款，在大多数情况下1098表示交纳房地产税和利息。1098表还有其它一些用途。例如，1098-C表代表汽车、轮船和飞机的捐赠。这样，你就可以把该捐赠抵税。与学生有关的有两个表格。一是1098-E表，代表学生贷款利息。二为1098-T表，表示学费支付数额。该表可作为所有的教育信用和学费抵税。

1098：纳税人所付的房贷利息点数；因多付利息的退款。
1098-E：学生贷款利息付款。
1098-T：学费和有关支出付款
1099-B：出售股票的毛收入。

虽然，美国报税表格五花八门，但是只要有大方向与基本概念，熟能生巧，第二次报税较不会有问题了。

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细谈美国联邦税表1040

一年一度的报税季节终于来临了，对于眾多纳税人来说可以说是几家欢喜几家愁。某些家庭小孩多负担大，一年的收入虽然并不大多但是年终时退税却是一笔钱，倒也是对全年辛苦工作的一种奖励。相反来看，某些家庭收入高负担少，或者甚至是多金的单身贵族，虽然多赚钱但是也多花钱，到年终还要缴一大笔税钱，想想当年嘴里唱著国歌手里挥著星条旗宣誓入籍时，怎麼就忘记了美国是个万万税的国家呢？不过俗话说得好，“既来之则安之”，我们在感嘆之餘还是应该平心静气地看清我们的税单才好。

由于近年来电脑软件迅速发展，在美越来越多的华人希望可以借助报税软件来报税，这样既可以省钱又可以对自己的税务状况有所瞭解，一举两得不失为一件好事，当然所欠缺的是专业税务人员的帮助，因为报税软件缺乏人性思维，所以主要靠问答题来计算税率，它不问我们也不答，结果往往是单向性，毕竟报税软件并无法正确全面地佑算我们的所有税务状况。针对这样的问题，我将在未来的3个月的报税季节里对我们目前常用的1040税表作详细解释，希望对大家有帮助。

一、填写完整的个人资料（Personal Information）：

1、个人的姓名（First Name And Last Name）：

您的姓名必须符合您在社会安全号码卡上的姓名，否则将延误国税局对您的报税核查。如果您的姓名需要更正，请儘快与当地的社会安全局（Social Security Administration）办公室联络填写SS－5表格，也可以直接打电话到1－800－772－1213或是上网Www.ssa.gov／Online／Forms.Html。

2、生日（Date Of Birth）：

您的年龄将直接影响到税务申报的，比如说超过65岁的年长者或是未到14岁的年幼者都有不同与其他报税人的要求和利益。

3、社会安全号码（Social Security Number）：

填写错误的号码不仅会延误您的税务申报的时间，而且如果您是使用电子申报（Electronically File Your Tax Return），您的税表会遭到国税局的接受系统的拒绝，除非您及时更正您的社会安全号码，否则国税局将没有您本年报税的记录。

二、选择报税身份（Filing Status）：

1、单身个人报税（Single）：

在税务年度结束之前，尚未结婚或是已经合法离婚的报税人，可以用单身身份来申报所得税。

2、夫妇合报（Married Filing Jointly）：

在税务年度结束之前，已经结为夫妇的报税人，可以选择夫妇合报身份来申报所得税。

3、夫妇各自申报（Married Filing Separately）：

已婚夫妇也可以选择各自申报，如果采用此种报税身份，夫妻任何一方选择使用“逐项扣减”（Itemizing Deductions），另外一方也必须使用同样方式，也就是不能使用“标准扣减”（Standard Deduction），即使“标准扣减”（Standard Deduction）可以给一方带来更多的“扣减”（Deductions），这一方还是必须使用“逐项扣减”（Itemizing deductions）。

4、单身但有家庭负担的申报人（Head Of Household）：

在税务年度结束之前，报税人虽然是单身但还是需要负担家庭及他人生活，才可以选择这种报税身份来享受较低的税率。至于受抚养人（Dependent）并不只局限于子女父母兄弟姐妹，但是必须符合受抚养人（Qualifying Dependent）的条件。

5、丧偶但是有小孩负担的申报人（Qualifying Widow／Widower）：

在配偶死后两年之内，申报人还是要抚养孩子并没有再次结婚，可以使用这种报税身份来享受较低的税率。

三、受抚养人

根据美国现有税务法，符合条件的受抚养人（Qualifying Dependent）将会给报税人带来可观的“抚养免税金额”（Dependency Exemption），当然并不是所有的受抚养人（Dependent）都符合美国联邦国税局的条件，所以国税局一再提醒报税人要认真了解受抚养人 (Qualifying Dependent)的条件和限制。

受抚养儿童(Qualifying Child) 必须符合以下六项条件：

1、家庭成员关系条件(Relationship Test)

您和受抚养小孩之间的关系不一定是有血缘关系，但是必须是以下所有关系中的一种：亲生或是领养的子女（Own Or Adopt Child），通过婚姻而必须抚养的子女（Stepchild），过继的子女（Foster Child），兄弟姐妹（Sibling），通过婚姻而必须抚养的兄弟姐妹（Stepsibling）。特别提示：如果以上任何一种关系存在，比如说是过继的子女不幸死亡，您必须负担他／她的子女的生活，那麼他／她的子女也符合这一家庭成员关系条件。

2、同住条件(Residency Test)
受抚养儿童必须与您同住半年以上，才符合这项同住条件。如果是因为夫妻分居或是离婚，小孩被绑架或是不幸夭折，而没有与您同住半年以上，国税局将作为特殊案例来对待。

3、抚养条件(Support Test)
您必须负担受抚养儿童的一半以上的生活费用，如果受抚养儿童的生活费用是由多人提供，那麼请按以下规则来判定。

如果其中只有一方是父亲或是母亲，那这一方就符合抚养条件。

如果其中有两方是父亲或是母亲，那麼与受抚养儿童同住时间较长的那一方就符合抚养条件，如果同住时间相同，那麼在税表上显示的调整后的毛收入(Adjusted Gross Income/Agi)比较高的那一方就符合抚养条件。

如果其中任何一方都不是父母, 那麼在税表上显示的调整后的毛收入(Adjusted Gross Income/Agi)比较高的那一方就符合抚养条件.

4、年龄条件(Age TEST)
受抚养儿童的年龄必须是
●在税务年度结束之前还未满19岁
●在税务年度中至少上学五个月而未满24岁的全日制学生
●在税务年度中永久性和完全性的残废者不受年龄限制

5、国籍条件(Nationality TEST)
受抚养儿童必须是
●美国公民
●美国永久居民
●美国属地居民
●加拿大公民
●墨西哥公民

特例：如果您领养的小孩并不是美国公民，但是与您同住整个税务年度，也符合这项国籍条件。

6、婚姻条件(Marital Status TEST)

已经结婚的受抚养儿童并不符合这项婚姻条件，除非受抚养儿童没有和他／她的配偶共同报税。另外一个特例是受抚养儿童即使已经结婚而且也共同报税，但是他们共同报税的目的是仅仅为了退税，或是即使他们分开报税也没有欠税，那麼这样的受抚养儿童也符合这项婚姻条件。

四、受抚养亲属

相对而言受抚养儿童的条件比较容易理解，而受抚养亲属因为涉及到上下好几代亲属，关系错综复杂，反而比较难以理解。根据我所接触到的眾多案例中，许多纳税人对于受抚养人的条件和限制并不清楚，比如说，父母离异之后的小孩子究竟算是哪一方的受抚养儿童？正在上大学又在课餘期间打工的学生是否算是受抚养人？如果纳税人与年迈的父母同住而父母的退休金又无法支付全部生活费用，这种情况下父母是否算是受抚养人呢？其实各家的案例因为情况各不相同，答案也就不同，还望大家仔细瞭解此项税法中条件和限制。

受抚养亲属（Qualifying Relative）必须符合以下五项条件：

1、家庭成员关系条件（Member of Household or Relationship Test）

原则上受抚养人必须是全年与您同住或是与您有以下亲属关系：
●亲生或是领养的子女(Own or Adopt Child)，通过婚姻而必须抚养的子女(Stepchild)，孙子孙女(Grand Child)或是曾孙(Great Grand Child)；
●过继子女(Foster Child)；
●女婿(Son-in Law)或是媳妇(Daughter-in -Law)；
●父母(Parent)，通过婚姻而必须抚养的继父母(Step Parent)，岳父母(Parent in Law)，祖父母(Grand Parent)或是曾祖父母(Great -Grand Parent)；
●兄弟姐妹(Brother/Sister)，有一半血缘关系的兄弟姐妹(Half Brother/ Half Sister)，通过婚姻而必须抚养的兄弟姐妹(Stepbrother/StepSister)或是有姻亲关系的兄弟姐妹(Brother-in- Law/Sister-in- Law);
●父母亲的兄弟姐妹(Aunt/Uncle)或是兄弟姐妹的子女(Nephew/Niece)。

2、收入条件(Gross Income Test)

原则上受抚养人的收入应该低于本年税务年度的免税金额(Exemption Amount)，但是在税务年度结束之前还未满19岁的受抚养小孩，或者是在税务年度中至少上学五个月而未满24岁的全日制学生，即使他们的收入高于本年税务年度的免税金额(Exemption Amount)，他们仍然符合这项收入条件。

3、抚养条件(Support Test)

原则上您必须负担受抚养人的一半以上的生活费用，但是如果是因为夫妻分居或是离婚，或是因为受抚养人的生活费用是有多人提供，受抚养人是否符合这项抚养条件，请参照上篇提到的受抚养小孩(Qualifying Child)的抚养条件(Support Test)来作判定。

4、共同报税条件(Joint Return Test)

如果受抚养人已经结婚，并且与他/她的配偶共同报税，您不可以将他/她当作您的受抚养人。但是如果受抚养人已经结婚也共同报税，但是他们共同报税的目的是仅仅为了退税，或是即使他们分开报税也没有欠税，那么这样的受抚养人也符合这项共同报税条件。

5、公民/居民条件(Citizenship/Residency Test)

受抚养人必须是：美国公民；美国永久居民；美国属地居民；加拿大公民；墨西哥公民。

特例：如果受抚养人不是美国公民，但是与您同住整个税务年度，也符合这项公民条件。

五、利息和红利

利息和红利通常来源于您的银行户头或是共同基金帐户或是您所拥有的公司股票，如果您有这部分的收入，有可能收到以下三种税单：
●1099-INT (INTEREST INCOME)
●1099-DIV (DIVIDENT INCOME)
●1099-OID (ORIGINAL ISSUE DISCOUNT)

如果您的利息和红利收入是免税的(TAX-EXEMPT)，您的共同基金公司或是您的经纪人会在年底向您提供一份全年的结账单(YEAR END STATEMENT).

利息收入
无论您的利息收入是需要缴税的(TAXABLE)还是免税的(TAX-EXEMPT)，您必须在本税务年度提出申报。

如果您的利息收入需要缴税的(TAXABLE)，通常来说您的银行或是您的经纪人会在年底向您提供一份1099-INT。

如果您的利息收入是免税的(TAX-EXEMPT)，通常来说您的共同基金公司或是您的经纪人会在年底向您提供一份全年的结账单(YEAR END STATEMENT)。

不过在某些特殊情况下，即使您有利息收入，您可能不会收到1099-INT，比如说您的银行储蓄帐户给您带来的全年利息收入不超过10元。

需要缴税的利息收入来源于以下几种情况：
●您的银行储蓄帐户(BANK SAVINGS ACCOUNTS)或是定期存款帐户(CERTIFICATES OF DEPOSIT)所带来的利息收入
●您的美国联邦政府债券(U.S. GOVERNMENT BONDS)或是公司债券(CORPORATE BONDS)所带来的利息收入
●您借钱给别人所收到的利息收入
●您出售资產而接受对方的分期付款所带来的利息收入

免税的利息收入来源于以下几种情况:
●您的当地或是州政府债券(LOCAL OR STATE GOVERNMENT BONDS)所带来的利息收入
●您的共同基金主要投资在市政府基金所带来的利息收入

Form 1099-INT

通常来说，如果银行或是金融机构或是个人在本税务年度有支付给您利息，您应该按照您收到1099－INT来申报您的利息收入。如果利息收入是支付给您的小孩子，请不要在这一利息收入(INTEREST INCOME)栏目中申报。
●received from银行或是金融机构或是个人的名称
●Box 1 interest amount利息的金额
●Box 2 withdrawal penalty提前兑现定期存款时所造成的罚金
●box 3 us treasury interest美国国库券利息
●box 4 federal tax withheld联邦预交税
●box 5 investment expense投资费用
●box 6 foreign tax paid

如果您收到的利息来自外国，您有可能需要支付外国收入税。

如果您在本税务年度有红利收入(DIVIDENT INCOME)，您的经纪人或是共同基金公司通常会在税务年度结束之后寄给您一份1099-DIV。如果您的红利收入来自于美国州政府或是市政府债券，通常来说这部分收入不需要申报美国联邦所得税，但是有可能需要申报美国州税。最近几天您可能会陆续收到金融投资公司寄出的1099-DIV，所以这期我将著重解读1099-DIV表格中的各项内容，希望对您有所帮助。

1099－DIV
●broker or payer经纪人或是共同基金公司
●box 1a Total ordinary dividends所有需要交税的红利收入
●box 1b Qualified dividends有可能免税的红利收入
●box 2a Total capital gain distribution所有资本利润分配　　
●box 2b unrecap.section 1250 gain如果您出售长期持有的财產，其中利润有可能需要支付25％的资本增值税
●box 2c section 1202 gain如果您出售持有五年以上的小型商业股票，其中利润的50％可以免税。
●box 2d collectibles（28％）gain如果您小孩的资本利润分配显示在您的1099－DIV，您需要计算出其中多少金额是需要缴税的。
●box 3 nondividend distribution如果您收到的利润并非来源于公司的红利或是赢利，通常您会收到公司给您的一份说明书。如果您没有收到说明书，　这部分的收入还是要按红利收入来缴税。
●box 4 federal income tax withheld预缴的联邦所得税
●box 5 investment expenses如果您所持有的共同基金来源于私人发行的公司，您有可能需要承担部分投资费用。
●box 6 foreign tax paid如果您的红利收入已经预缴外国收入税，通常来说您可以申请将这部分当作您的减免额或是用来抵消您的税额。
●box 8 cash liquidation distributions现金结算
●box 9 noncash liquidation distributions非现金结算

当然您也需要瞭解的是并非所有的红利收入都要徼税，以下部分将列举在本税务年度中您可能所有的免税红利收入：
●您的当地或是州政府债券(LOCAL OR STATE GOVERNMENT BONDS)所带来的红利收入
●您的共同基金主要投资在市政府基金所带来的红利收入
●您的红利收入如果是来自于您所居住的州政府债券，通常来说您的这部分红利收入是免州税的，如果您的红利收入来自于外州，您的红利收入还是需要缴州税的。

六、减免项目(Deductions)

最近我经常接到读者的电话询问今年报税季节应该注意的新的减免项目(deductions)，其实根据我个人经验，往往某些常用的减免项目反而被大家所忽略，这期著重解释以下几项常用的减免项目，希望对大家有所帮助。
●Student loan interest学生贷款利息
●Higher education expenses 大学或是研究院学杂费
●Penalty for early withdraw of savings提前取款被罚金额
●Alimony赡养费
●Charitable contributions 慈善捐赠或是捐款
●State and local taxes paid 州或地方预交税
●Property tax paid 地价税
●Personal property tax paid 私人财產税
●Mortgage interest paid 房屋贷款利息
●Points paid for mortgage or refinancing 申请房屋贷款所支付的手续费
●Mileage and other expenses associated with volunteer work 参加义工所涉及的汽车哩程数和其他相关费用
●One-half of self-employment tax 自营业的一半税金
●Unreimbursed casualty and theft loss 灾祸和被盗损失
●Moving expenses 搬家费用
●IRA contribution 个人退休储蓄

以上这些减免项目是可以直接减免，而以下的部分是要受到收入的2%或是7.5%的限制：
●Income tax preparation software and fees 报税软件和费用
●Job search expenses 求职费用
●Investment expenses投资费用
●Unreimbursed employee business expense 员工商务支出
●Medical expenses 医疗费用
●Medical transportation 医疗交通费用
●Long term care insurance 长期护理保险费用

――――――――――――――――――――――――――――――――――――
报税表在美国
http://www.worldlingo.com/ma/enwiki/zh_cn/Tax_forms_in_the_United_States

英文版：

IRS tax forms
From Wikipedia, the free encyclopedia
http://en.wikipedia.org/wiki/IRS_tax_forms

IRS tax forms are used by taxpayers and tax-exempt organizations to report financial information to the Internal Revenue Service (IRS) of the United States. They are used to report income and calculate taxes to be paid to the federal government of the United States.

The best-known of these is Form 1040, which is for individual income tax, and is widely filed.

Contents

* 1 Federal tax forms
o 1.1 990
o 1.2 1040 series
+ 1.2.1 1040
+ 1.2.2 1040A
+ 1.2.3 1040EZ
+ 1.2.4 1040NR and 1040NR-EZ
+ 1.2.5 1040X
o 1.3 1041
o 1.4 1065
o 1.5 1098
o 1.6 1099 series
+ 1.6.1 1099
+ 1.6.2 1099-B
+ 1.6.3 1099-R
o 1.7 1120
o 1.8 1120S
o 1.9 2553
o 1.10 2555
o 1.11 3921
o 1.12 3922
o 1.13 4868
o 1.14 5498 Series
o 1.15 8822
o 1.16 8889
o 1.17 W series
+ 1.17.1 W-2
+ 1.17.2 W-4
+ 1.17.3 W-8BEN
+ 1.17.4 W-9
* 2 Public disclosure
* 3 See also
* 4 Notes
* 5 External links

★ Federal tax forms
★ 990

The IRS Form 990 is titled "Return of Organization Exempt From Income Tax." It is submitted by tax-exempt organizations and non-profit organizations to provide the Internal Revenue Service with annual financial information. A short version, Form 990-EZ, may be used by organizations with gross receipts of between $25,000 and $500,000 and total assets of less than $2.5 million. (Organizations with gross receipts of under $25,000 in a year are not required to file a form 990). Another variant, Form 990-PF, is available for private foundation organizations. An obscure provision of a 2006 Pension Bill place a filing mandate on smaller nonprofits (Under $25,000 in annual receipts) or face automatic revocation of their exempt status. In response to over 320,000 organizations failing to meet the mandate, IRS issued one time relief under IR 2010-87 through Oct 15, 2010. Those organizations may file form 990N List of charities at risk of revocation and eligible for relief under IR 2010-87.

The Form 990 provides the public with financial information about a given organization, and is often the only source of such information. It is also used by government agencies to prevent organizations from abusing their tax-exempt status. In June 2007, the IRS released a new Form 990 that requires significant disclosures on governance and boards of directors. These new disclosures are required for all nonprofit filers for the 2009 tax year, with more significant reporting requirements for nonprofits with over $1 million in revenues or $2.5 million in assets. In addition, certain nonprofits have more comprehensive reporting requirements, such as hospitals and other health care organizations (Schedule H).u

The Form 990 disclosures do not require but strongly encourage nonprofit boards to adopt a variety of board policies regarding governance practices. These suggestions go beyond Sarbanes-Oxley requirements for nonprofits to adopt whistleblower and document retention policies. The IRS has indicated they will use the Form 990 as an enforcement tool, particularly regarding executive compensation. For example, nonprofits that adopt specific procedures regarding executive compensation are offered "safe harbor" from excessive compensation rules under section 4958 of the Internal Revenue Code and Treasury Regulation section 53.4958-6.[1]

Public Inspection IRC 6104(d) regulations state that an organization must provide copies of its three most recent Form 990s to anyone who requests them, whether in person, by mail, fax, or e-mail. Additionally, requests may be made via the IRS using Form 4506-A, and PDF copies can often be found online on sites such as Foundation Center's 990 Finder, Guidestar.org and the National Center for Charitable Statistics.

* New IRS Form 990 [1]
* Instructions for Form 990 and Form 990-EZ
* 990 Finder IRS Form 990 lookup tool; provides PDF copies of annual returns.
* Guidestar IRS Form 990's and other information for selection of nonprofits.
* NCCS IRS Form 990 search tool and nonprofit organization profiles.
* Charity Navigator uses IRS Forms 990 to rate charities.
* BoardSource Governance requirements [2] in 990.

★ 1040 series

★ 1040

The Form 1040, U.S. Individual Income Tax Return, is the starting form for personal (individual) Federal income tax returns filed with the Internal Revenue Service (IRS) in the United States. The first Form 1040 was published for use for the tax years 1913, 1914, and 1915. Beginning with the tax year 1916, Form 1040 was converted to an annual form (i.e., updated each tax year with the new year printed on the form).[2]

Any full-time resident individual U.S. income taxpayer can use the standard Form 1040 (often referred to as the "long form" to distinguish it from the other 1040 variants). Those with uncomplicated tax situations (for example, no itemized deductions, no capital gain or loss, etc.) may be able to use the simplified Form 1040A (the "short form") or the even simpler Form 1040EZ (the "easy form") instead of Form 1040. Official IRS printed Forms 1040 are blue, Forms 1040A pink, and Forms 1040EZ green. An annual rite of passage in the past had been the arrival of a Form 1040 income tax booklet in the mail around the end of the year. However, that is no longer true. The IRS last mailed such tax booklets for 2009. There will be no such mailings for 2010 or later years. The official printed versions are available from 401 IRS "walk-in" taxpayer assistance centers or from participating libraries and post offices. All IRS forms and other tax products are also first available on IRS.gov, and an order can be placed on IRS.gov to have forms and other products mailed to you.

Income tax returns for individual calendar year taxpayers are due by April 15 of the next year. Should April 15 fall on a Saturday, Sunday, or a legal holiday in Washington D.C. or in the state to which the return is required to be filed, the returns are due on the first succeeding day that is not a Saturday, Sunday, or such holiday. Returns are no longer required to be filed at the IRS office in Andover, MA, so Patriot's Day (a state holiday in Massachusetts and Maine) is no longer an issue. However, for 2011, April 16 is a legal holiday, Emancipation Day, in Washington D.C. April 16, 2011, is a Saturday, so the holiday is observed on Friday, April 15, 2011. Because Friday, April 15, 2011 is a legal holiday in Washington D.C., Form 1040 income tax returns filed on Monday, April 18, 2011, will be treated as timely filed on Friday, April 15, 2011. Generally, income tax returns for fiscal year taxpayers (an individual taxpayer may choose a fiscal year other than the calendar year, though this is uncommon) are due on or before the 15th day of the fourth month following the close of the fiscal year (if the 15th falls on a Saturday, Sunday, or holiday, the return must be filed by the next business day).

Form 1040 consists of two full pages not counting attachments. The first page collects information about the taxpayer(s), dependents, income items, and adjustments to income. The second page calculates the allowable deductions and credits, tax due given the income figure, and applies funds already withheld from wages or estimated payments made towards the tax liability.

Form 1040 has 11 attachments, called "schedules", which may need to be filed depending on the taxpayer. For 2009 and 2010 there is an addition form, Schedule M, due to the "Making Work Pay" provision of the American Recovery and Reinvestment Act of 2009 ("the stimulus"):

* Schedule A itemizes allowable deductions against income; instead of filling out Schedule A, taxpayers may choose to take a standard deduction of between $5,700 and $15,800 (for tax year 2010), depending on age, filing status, and whether the taxpayer and/or spouse is blind.
* Schedule B enumerates interest and/or dividend income, and is required if either interest or dividends received during the tax year exceed $1,500 from all sources or if the filer had certain foreign accounts.
* Schedule C lists income and expenses related to self-employment, and is used by sole proprietors.
* Schedule D is used to describe capital gains and losses incurred during the tax year, and to calculate the tax amount due given the special reduced tax rates applied to capital gains and qualified (domestic) dividends.
* Schedule E is used to report income and expenses arising from the rental of real property, royalties, or from pass-through entities (like trusts, estates, partnerships, or S corporations).
* Schedule EIC is used to document a taxpayer's eligibility for the Earned Income Credit.
* Schedule F is used to report income and expenses related to farming.
* Schedule H is used to report taxes owed due to the employment of household help.
* Schedule J is used when averaging farm income over a period of three years.
* Schedule L is used to figure an increased standard deduction in certain cases.
* Schedule M (2009 and 2010) is used to claim the up to $400 "Making Work Pay" tax credit (6.2% earned income credit, up to $400).[3]
* Schedule R is used to calculate the Credit for the Elderly or the Disabled.
* Schedule SE is used to calculate the self-employment tax owed on income from self-employment (such as on a Schedule C or Schedule F, or in a partnership).

In most situations, other Internal Revenue Service or Social Security Administration forms such as Form W-2 must be attached to the Form 1040, in addition to the Form 1040 schedules. There are over 100 other, specialized forms that may need to be completed along with Schedules and the Form 1040.
★ 1040A

The 1040A ("short form") is a shorter version of the Form 1040 U.S. individual income tax return. Use of Form 1040A is limited to taxpayers with taxable income below $100,000 who take the standard deduction instead of itemizing deductions.

A taxpayer who uses the 1040A tax return can only have income from the following sources:

* Wages, salaries, and tips.
* Interest and ordinary dividends.
* Capital gains distributions.
* Taxable scholarships and fellowship grants.
* Pensions, annuities, and IRAs.
* Unemployment compensation.
* Taxable social security and railroad retirement benefits.
* Alaska Permanent Fund dividends.

★ 1040EZ
1040EZ from 2005

The Form 1040EZ ("easy form"), Income Tax Return for Single and Joint Filers with No Dependents, is a simplified, six-section Federal income tax return, issued by the United States' Internal Revenue Service. Its use is limited to taxpayers with taxable income below $100,000 (as of tax year 2006[update]) who take the standard deduction instead of itemizing deductions.

Other restrictions include:

* Filing status must be single or married filing jointly.
* Filer must be under age 65 and not blind at the end of the tax year.
* Filers must not claim any dependents (other than themselves).
* No adjustments to income can be claimed.
* The only credit that can be claimed is the Earned Income Tax Credit (EITC).
* The only income to report for the tax year consisted of wages, salaries, tips, taxable scholarship or fellowship grants, unemployment compensation, or Alaska Permanent Fund dividends, and filer's taxable interest was not over $1,500. But if the filer earned tips, including allocated tips, that are not included in box 5 and box 7 of your Form W-2, filer may not be able to use Form 1040EZ.
* Filer did not receive any advanced EIC payments.

Form 1040EZ was introduced by the Internal Revenue Service for the 1982 tax year. The title of the 1982 form was "Income Tax Return for Single filers with no dependents."

★ 1040NR and 1040NR-EZ

The forms 1040NR and its "easy" version 1040NR-EZ are to be used by nonresident aliens filing a tax return. The 1040NR-EZ form can be used under conditions similar to those for the 1040EZ form. Nonresident aliens (e.g. F-1, J-1, etc. holders) who have been in the US for less than 5 years should use this form.

★ 1040X
Form 1040X, 2005

The Amended U.S. Individual Tax Return, commonly known by its number (Form 1040X), is used to make corrections on Form 1040, Form 1040A, and Form 1040EZ tax returns that have been previously filed.

Generally for a tax refund, this form must be filed within 3 years after the date that the original version was filed, or within 2 years after the date that the tax was paid, whichever is later. For a 1040X based on a bad debt or worthless security, it must be filed within 7 years after the due date of the original version. A 1040X that is filed immediately before the due date of the original version is considered "on time".

For years prior to 2010, form 1040X looks similar to form 1040 except that it has three columns: One column to list the amounts from the original version, one column to list the net increase or decrease for each line being changed, and the last column to list the new amounts. Starting with the 2010 revision, the form has been condensed to look like a normal 1040 form with only one column for the correct amounts (formerly column 'C').

Certain "financial timing" type changes cannot simply be made with the 1040X, and must be requested through the much more complicated form 3115 "Change of Accounting Method". The least obvious (and most common!) example of such a restricted change is in correcting past years business or rental depreciation. Beyond that, form 3115 also lists over 50 other specific change types. Many of those include classic bookkeeping concerns, such as when to recognize revenue and expenses.

Receiving a response or refund and perhaps debit from the IRS for forms 1040X take substantially longer than a simple 1040A or 1040EZ. This is due to the fact that all 1040X forms must be processed manually.

★ 1041

Form 1041 is used by estates and trusts for tax returns.

★ 1065

Form 1065 is used by partnerships for tax returns.

★ 1098

The Form 1098, Mortgage Interest Statement, is used to report interest that a taxpayer has paid on his or her mortgage. Such interest is tax-deductible at the federal level, unless the taxpayer is subject to the Alternative Minimum Tax.

* 1098-C: Contributions of Motor Vehicles, Boats, and Airplanes
* 1098-E: Student Loan Interest Statement
* 1098-T: Tuition Statement

★ 1099 series
★ 1099

Form 1099 is a form promulgated by the Internal Revenue Service (IRS) and is used in the United States income tax system to prepare and file an information return to report various types of income other than wages, salaries, and tips (for which Social Security Administration Form W-2 is used instead). The term information return is used in contrast to the term tax return although the latter term is sometimes used colloquially to describe both kinds of returns.

Each payer must complete a 1099 for each covered transaction. Three copies are made: one for the payer, one for the payee, and one for the IRS.

* IRS instructions for form 1099, including a guide to what payments must be reported.

Examples of report amounts paid to independent contractors (in IRS terminology, such payments are nonemployee compensation). The ubiquity of the form has also led to use of the phrase "1099" to refer to contractors themselves. U.S. tax law requires businesses to submit a Form 1099 for every contractor paid at least $600 for services during a year. Although, this requirement usually does not apply to corporations receiving payments, amendments made by the Patient Protection and Affordable Care Act would remove this exemption beginning in 2012.

Many businesses and organizations must file thousands of 1099s per year.[citation needed] The complexity that arises in filing large volumes of information returns requires many filers to depend on third party information reporting software.

Payers who file 250 or more Form 1099 reports must file all of them electronically with the IRS.[4] The 250 or more requirement applies separately for each type of return and separately for each type of corrected return. Even though filers may submit 249 information returns on paper, the IRS encourages filers to transmit returns electronically. If the fewer than 250 requirement is met, and paper copies are filed, the IRS also requires the payer to submit a copy of form 1096, which is a summary of information forms being sent to the IRS. You need one 1096 for each type of information form you have issued.

For further information refer to Publication 1220, Specifications for Filing Forms 1098, 1099, 5498 and W-2G Electronically or Publication 1187, Specifications for Filing Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding.[5] Since December 1, 2008, electronic filing is the ONLY acceptable method to file information returns to the IRS at its computing center in Kearneysville, West Virginia. The IRS no longer accepts 3½-inch diskettes or tape cartridges for filing information returns. One can upload 1099 returns to the IRS using their FIRE (Filing Information Returns Electronically) web site at fire.irs.gov.[6] Form 1099 is also used to report interest (1099-INT), dividends (1099-DIV), sales proceeds (1099-B) and some kinds of miscellaneous income (1099-MISC). Blank Form 1099s and the related instructions to the forms can be downloaded from the IRS website.[7]

Payees use the information provided on the 1099 forms to help them complete their own tax returns. To save paper, payers can give payees one single Combined Form 1099 that lists all of their 1099 transactions for the entire year. Taxpayers are usually not required to attach Form 1099s to their own Federal income tax returns unless the Form 1099 includes a report for Federal income tax withheld by the payer from the related payments.

Variants for Form 1099

As of 2008[update], several versions of Form 1099 are used, depending on the nature of the income transaction:

* 1099-A: acquisition or Abandonment of Secured Property
* 1099-B: Proceeds from Broker and Barter Exchange Transactions
* 1099-C: Cancellation of Debt
* 1099-CAP: Changes in Corporate Control and Capital Structure
* 1099-DIV: Dividends and Distributions
* 1099-G: Government Payments
* 1099-H: Health Insurance Advance Payments
* 1099-INT: Interest Income
* 1099-LTC: Long Term Care Benefits
* 1099-MISC: Miscellaneous Income
* 1099-OID: Original Issue Discount
* 1099-PATR: Taxable Distributions Received From Cooperatives
* 1099-Q: Payment from Qualified Education Programs
* 1099-R: Distributions from Pensions, Annuities, Retirement Plans, IRAs, or Insurance Contracts
* 1099-S: Proceeds from Real Estate Transactions
* 1099-SA: Distributions From an HSA, Archer MSA, or Medicare Advantage MSA
* 1042-S: Foreign Person's U.S. Source Income
* SSA-1099: Social Security Benefit Statement
* SSA-1042S: Social Security Benefit Statement to Nonresident Aliens
* RRB-1099: Payments by the Railroad Retirement Board
* RRB-1099R: Pension and Annuity Income by the Railroad Retirement Board
* RRB-1042S: Payments by the Railroad Retirement Board to Nonresident Aliens
* W-2G: Certain Gambling Winnings

Filing requirements

The form is used to report income, proceeds, etc., only on a calendar year (January 1 through December 31) basis, regardless of the fiscal year used by the payer or payee for other Federal tax purposes. The returns must be filed with the IRS by the end of February immediately following the year for which the income items or other proceeds are paid. Copies of the returns must be sent to payees, however, by the end of January.

The law provides various dollar amounts under which no Form 1099 reporting requirement is imposed. For some Form 1099s, for example, no filing is required for payees who receive less than $600 from the payer during the applicable year.

The issuance or non-issuance of a Form 1099 in a particular case is not determinative of the tax treatment required of the payee. Each payee-taxpayer is legally responsible for reporting the correct amount of total income on his or her own Federal income tax return regardless of whether a Form 1099 was filed.

For a variety of reasons some Form 1099 reports may include amounts that are not actually taxable to the payee. A typical example is Form 1099-S for reporting proceeds (not gain) from real estate transactions. The Form 1099-S preparer will report the sales proceeds without regard to the amount of the taxpayer's "basis" in the real estate sold. (Basis is usually the amount of cost incurred by the taxpayer when he or she acquired the property, perhaps years before the sale, plus the cost of any tangible improvements made). The taxpayer's basis amount is deducted by the taxpayer (on his or her own tax return) from the proceeds amount to determine the gain (if any) on the sale.

In any case, the payee-taxpayer remains responsible for filing an accurate Federal income tax return.

★ 1099-B

IRS tax form for reporting redemptions and surrenders from non-qualified (not qualified for special tax consideration) non-retirement accounts. Required to be sent to the investor by the respective financial institution by January 31 of the year following the redemption or surrender.

★ 1099-R

Official Internal Revenue Service tax form for reporting redemptions and surrenders from qualified (for special tax consideration) retirement accounts in the United States. It is required to be sent to the investor by the respective financial institution by February 15 of the year following the year of redemption or surrender.

An amount in box 5 most likely means that the account has some money in it that was already taxed before being deposited in the account. Ordinarily, funds in qualified plans are exempt from taxation when deposited, but taxed when withdrawn. The amount already taxed can usually be distributed without being taxed again. To accomplish this, either of two methods are used to divide that non-taxable portion across an actuarial remainder of the retiree's life.

Box 7 "Distribution code", describes the nature of the distribution. The least restrictive code to find here is "7"; for normal, penalty free distributions to the qualified owner..

★ 1120

Form 1120 is used by C corporations for tax returns.

★ 1120S

Form 1120S is used by S-corporations for tax returns.

★ 2553
Form 2553, 2005

Form 2553, Election by a Small Business Corporation, is used in the United States income tax system by small businesses to elect to be treated (taxed) as a "Subchapter S - Corporation" ("S-Corporation"). This form is also used to allow an entity whose default is something other than a corporation under the check the box regulations [8] to elect to be taxed as an S-corporation. Previously, an entity had to file both the Form 8832 (to elect to be taxed as a corporation) and the Form 2553.

* Fillable PDF version of IRS Form 2553


★ 2555
Form 2555, 2005

Form 2555 (entitled Foreign Earned Income) is an Internal Revenue Service form filed by taxpayers who have earned income from sources outside the United States exempt from U.S. income tax.

A U.S. citizen or a U.S. resident alien living in a foreign country is subject to the same U.S. income tax laws that apply to citizens and resident aliens living in the United States. For those who qualify, however, Form 2555 can be used to exclude foreign earned income up to US $87,600 for 2008, $91,400 for 2009, $91,500 for 2010, and $92,900 for 2011. Also, it can be used to claim a housing exclusion or deduction. A filer cannot exclude or deduct more than their foreign earned income for the tax year.

The "earned" part of the exclusion means you had to actually work to earn the excluded income. Interest, Dividends, Rental Income, etc. cannot be excluded.

* irs.gov - f2555.pdf

★ 3921

Form 3921 Exercise of an Incentive Stock Option Under Section 422(b).

★ 3922

Form 3922 Transfer of Stock Acquired Through an Employee Stock Purchase Plan Under Section 423(c).

★ 4868

Form 4868 is used to request an extension of time to file a federal income tax return for an individual.

★ 5498 Series

* 5498: IRA Contribution Information
* 5498-ESA: Coverdell ESA Contribution Information
* 5498-SA: HSA, Archer MSA, or Medicare Advantage MSA Information

★ 8822

Form 8822 is used to report a change of address to the Internal Revenue Service.

★ 8889

IRS Form 8889 is used by Health Savings Account HSA holders. HSA account holders must file IRS form 8889 with their tax return, and HSA administrators are required to send HSA account holders and file forms 1099SA and 5498SA with the IRS each year. 1099SA's are issued in January with a summary of years HSA distributions, and 5498SA's are issued in May of each year summarizing total HSA contributions for the prior year. April 15 is the deadline for contributions for the prior year.

* IRS form 8889
* IRS form 8889 instructions

★ W series
"W-2" redirects here. For other uses, see W2 (disambiguation).

★ W-2

Form W-2, Wage and Tax Statement, is used in the United States income tax system as an information return to report wages paid to employees and the taxes withheld from them. The form is also used to report FICA taxes to the Social Security Administration. Relevant amounts on Form W-2 are reported by the Social Security Administration to the Internal Revenue Service.

Employers must complete a Form W-2 for each employee to whom they pay a salary, wage, or other compensation as part of the employment relationship. An employer must deliver the Form W-2 to employees on or before January 31 of the calendar year. The Form W-2 reports income on a calendar year (January 1 through December 31) basis, regardless of the fiscal year used by the employer or employee for other Federal tax purposes. However, this refers to the time period in which an employee has been compensated, not necessarily the actual dates of employment. After the final payroll in December, employment is normally compensated and subject to tax in the following year.

If an employee works in more than one state, most employers will print multiple, mostly redundant W-2 sheets to report the pay divided out to each state it was earned in. Some employers will print multiple rows of states on each and all of the W-2 copies. Other employers, when confronted with an employee that lives in one state and works in another, print a W-2 that attributes the whole gross wages twice, once for each state. This form of statement, entered as is, causes many tax programs to tax the income twice on a state return.

The form consists of six copies:

* Copy A - Submitted by the employer to the Social Security Administration. (In addition, the employer must also submit Form W-3, which is a summary of all Forms W-2 completed, along with all Copies A submitted. The Form W-3 must be signed by the employer.)
* Copy B - To be sent to the employee and filed by the employee with the employee's federal income tax returns.
* Copy C - To be sent to the employee, to be retained by the employee for the employee's records.
* Copy D - To be retained by the employer, for the employer's records.
* Copy 1 - Submitted by the employer to the employee's state or local taxing authority as required by law. Some tax jurisdictions do not require a copy of the W-2 to be sent to them.
* Copy 2 - To be filed with the employee's state or local income tax returns (if any).

Employers are instructed to send copies B, C, and 2 to their employees generally by January 31 of the year immediately following the year of income to which the Form W-2 relates. This deadline gives these taxpayers about 2½ months to prepare their returns before the April 15 income tax due date. The Form W-2, with Form W-3, generally must be filed by the employer with the Social Security Administration by the end of February.

* Forms W-2
* Instructions for Forms W-2 and W-3
* Anatomy of a W-2

★ W-4
Form W-4, 2007

Form W-4 is a tax form used by the United States Internal Revenue Service. The form is used by employers to determine the correct amount of tax withholding to deduct from employees' wages. Ideally, this amount will exactly equal the annual tax due on the 1040 series related to employment compensation, though in reality, many times it is off by a substantial amount.

When filling out a Form W-4, an employee calculates the number of Form W-4 allowances he or she will claim, based on his or her expected tax filing situation for the year. For each Form W-4 allowance taken, the amount of money withheld as Federal income tax is reduced. This, in turn, reduces any tax refund the employee may be eligible for (i.e., if the funds were never withheld in the first place), or conversely raises one's liability for taxes due. No interest is paid on over-withholding. Penalties are imposed for under-withholding beyond a certain threshold. The IRS Withholding Calculator can also calculate withholding allowances more exactly.

One point of confusion is the number of Form W-4 withholding allowances often does not equal the number of Form 1040 exemptions. Although the Form 1040 exemptions and Form W-4 allowances are otherwise similar, one additional W-4 allowance is allowed for having only one employer. Should a person have two employers, he or she may either forfeit this allowance with both employers, or retain it with the one providing the highest annual compensation, and forfeit two allowances ("one employer" and "self") with the second employer. Using the latter method could result in lower overall withholding, and a closer approximation of the actual taxes due.

The W-4 form does not include any provision for the part-year employment method. This must be requested in writing to an employer in addition to the W-4. The part-year method may be used when continuous employment (including unpaid days off) during the current calendar year is less than 245 days (i.e. commencing on or after May 1). Certain restrictions apply, such as prior employment in the same calendar year. See IRS Publication 505 Chapter 1 Page 8. The cumulative wage method is used in a retroactive manner if one's Form 1040 exemptions change during the calendar year upon submission of a revised W-4. Employers are not required to use either method if it is too complex for their system of accounting. However, they must override an employee's previous W-4 with information on a newly submitted W-4 for all tax withholding in the future.

If too little tax is being withheld for any reason, line 6 on the W-4 form allows the employee to withhold any stated amount per pay period. (This is simple enough that all employers must oblige.) Alternatively, or in addition, the employee can send quarterly estimated tax payments directly to the IRS (form 1040-ES). Should the employee have additional income (e.g. investments) not subject to withholding (or insufficiently withheld), the latter may be mandatory whenever payroll withholding falls short. Those claiming exemption from all withholding on form W-4 line 7 will likely hear from the IRS seeking further documentation. Nevertheless, someone earning annually (from all taxable sources) less than his or her total Standard Deduction and Personal Exemption(s) does not have to have any tax withheld (subject to someone else claiming him or her as a dependent).

* 2011 Form W-4 (.pdf)

★ W-8BEN
Form W-8BEN, 2006

The W-8BEN form (entitled Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding) is used in the United States taxation system by foreign persons (including corporations) to certify their non-American status. The form, issued by the Internal Revenue Service, establishes that one is a non-resident alien or foreign national performing work outside the United States to claim tax treaty benefits, such as a lower tax withholding amount from dividends paid by U.S. corporations. The W-8BEN form should be given to the withholding agent such as a stock broker, and not the IRS.

Many non-US entities (notably private Canadian companies with no US presence) who sell goods to US customers are often asked by the US Customer to fill out a W-8BEN form to receive full payment. There is much confusion on this subject, as the US customer believes that it must withhold some amount of the payment to the non-US supplier if there is no W-8BEN on file - while the non-US supplier feels that it has no exposure to the US IRS because it is performing no taxable service within the US to justify tax withholding. In this regard, the guidelines should be clearer for how or why foreign suppliers need to file W-8BEN with US customers.

* IRS official PDF Form
* Instructions for Form W-8BEN
* W-8BEN Form for Online Affiliate Marketers This attachment for online marketers is incorrect. The W-8BEN is for persons subject to tax withholding. For non-U.S. affiliates, affiliate income is generally "foreign-sourced income" and therefore not subject to tax withholding.

★ W-9
Form W-9, 2005

Form W-9, Request for Taxpayer Identification Number and Certification, serves two purposes.

1) It is used by third parties to file an information return with the IRS on reportable payments made to others.[9] It requests the name, address, and taxpayer identification information of a taxpayer (usually in the form of a Social Security Number or Employer Identification Number - either number is considered a Taxpayer Identification Number or TIN as it is commonly called).

The form is never actually sent to the IRS, but is maintained by the person who files the information return for verification purposes. The information on the W-9 and the payment made are usually reported on a Form 1096 or 1099.[10]

2) The second purpose is to help the payee avoid backup withholding. The payor must collect withholding taxes on certain reportable payments for the IRS. However, if the payee certifies on the W-9 they are not subject to backup withholding they generally receive the full payment due them from the payor.[9] This is similar to the withholding exemptions certifications found on Form W-4 for employees.

* Fillable PDF version of IRS W-9 Form
http://www.irs.gov/pub/irs-pdf/fw9.pdf

Public disclosure

In the United States, tax records are not publicly available, with the exception the Form 990s for nonprofits which are generally open for public inspection. Selected tax data is released as economic data for research.[11] In other countries such as Norway and Finland, tax records are public information. Tax filings in the U.S. were not private when federal income taxation began in 1861, but controversy led to Congress prohibiting any examination of tax records by 1894. Congress allowed public examination of individual and corporate tax payments only in 1923, but the disclosure was eliminated by 1924. In 1934 the measure was briefly considered again. As of 2010, various experts have advocated that the income and tax payments be released for individuals and corporations to shed further light on tax efficiency and spur reform. These experts have suggested only releasing information which can't be used for identity theft to address privacy concerns.[12]

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留美报税及注意事项

在美国报税，简单说就是申报自己在过去一个年度内的联邦个人所得税和所在州的州税。根据美国国税局规定，自一九九三年起，凡是持有F（学生）、 J（公费）、M （观光）签证的外籍学生，或是持J（访问）、Q（交换）签证的外籍学者，不论是否有工作或收入，只要是暂时居留在美国，都必须向国税局递交一份个人信息资料表（Form 8843），并申报联邦税表1040NR.

一、确定自己是否是非居民身份

对移民局而言，凡持F、J、M、Q、H、L签证的外籍人士，都属非移民。但对国税局来说，只有符合下列数种条件者，才被认定为非居民身份：

1、凡是持有F、J、M签证的留学生来美时间未超过五年者

2、持J及Q签证的访问或交换学者来美时间未超过二年者

3、持其他非移民签证来美且去年一年在美国居留的时间未超过183天者，这些人都可以非居民身份申报税务

二、非居民身份报税规定

非居民身份只能申报自己一人的税务，即使夫妻两人都是非居民身份，也不能联合申报，并且只能享有个人宽减额。一般而言，非居民报税无基本减免额，但在报税上有一些优惠：来自美国以外的奖学金和收入不必申报，但是如果由学校提供的奖学金（非学费减免的部分）则一般要缴14%的税，校方通常会先行扣缴。经过申请退税后，属于退税标准的部分，则可领回。银行存款利息免税，但在开户时要要先填写一张W-8表格，说明自己的非居民的免税身份。

三、非居民报税所需要填的表格

1、填写个人信息资料表（Form 8843）：姓名、地址、社会安全号码或个人报税识别号码（Individual Taxpayer Identification Number）（ITIN）（如果没有社会安全号码而需缴税则要向国税局申请该号码）、护照号码与国籍、签证种类、来美时间及预定居留时间、学校、系别及指导教授姓名、地址、电话等信息。（注：申请ITIN要填写W-7 表格，寄到国税局（Internal Revenue Service Center， Philadelphia，Pennsylvania 19255-0215）大概三十天左右就可以拿到）

2、填写表格1040NR-EZ：你的收入只有奖学金和银行利息，只有收入在$100,000 以下的人才可以填1040NR-EZ.

3、填写表格1040NR：允许你申报其他收入或损失的表格，填表的步骤比较繁琐。

4、填写表格8233：根据中美政府签订的关于中国公民在美国期间收入的税收协定，中国留学生在美国期间的收入中每年有$5000不用交税。这个表格同1040表一起递交，有效期是从入学起五年，但事实上只要你还是学生，一直可以利用这个身份减免税务。

四、报税的步骤

1、首先要取得税务表格和一些相关的资料。各种报税表格可以从学校图书馆和外籍学生办公室或当地的邮局、银行、公共图书馆处免费得到或从国税局网站下载。也可拨打免费电话1-800-829-3676（1-800-TAX-FORM）取得。一般税务问题可以上国税局网站的FAQs （for Nonresident Alien Students）查看，或美国各大学外籍学生顾问暨国际教育学者协会（NAFSA）网站上的税务专区（Links to the IRS and International Tax Web Sites）查看。或拨打前面免费电话得到关于报税的小册子查看。要注意每年相关税法和规定改变的地方。

2、得到这些资料后就可以根据每个项目的具体解释来填写。可参考当年度的税务表格、表格说明书、手册，或者是政府事务公告说明。税表的附页还有一项是有关填表人在居留方面的资料填写，对于与自己无关的问题，可以写上N/A.最后仔细检查自己所填的内容以免出错。然后将所有表格文件复印一份自己保存，以备万一将来国税局查询时备用。一切填好后应在四月十五日前寄出，对于无任何收入的报税人可以在六月十五日前寄出。