{"id":3786,"date":"2010-11-01T18:43:26","date_gmt":"2010-11-01T18:43:26","guid":{"rendered":"http:\/\/sf.chinesebay.com\/laozhong\/?p=3786"},"modified":"2012-11-25T15:19:32","modified_gmt":"2012-11-25T23:19:32","slug":"%e5%b9%b4%e5%ba%95%e7%a8%85%e5%8b%99%e5%ae%89%e6%8e%92%e7%ad%96%e7%95%a5%ef%bc%8c%e6%90%b6%e5%85%88%e7%9f%a5%ef%bc%81","status":"publish","type":"post","link":"https:\/\/newsforchinese.com\/v3\/2010\/11\/01\/%e5%b9%b4%e5%ba%95%e7%a8%85%e5%8b%99%e5%ae%89%e6%8e%92%e7%ad%96%e7%95%a5%ef%bc%8c%e6%90%b6%e5%85%88%e7%9f%a5%ef%bc%81\/","title":{"rendered":"\u5e74\u5e95\u7a05\u52d9\u5b89\u6392\u7b56\u7565\uff0c\u6436\u5148\u77e5\uff01"},"content":{"rendered":"<p><strong>\u7576\u5927\u5bb6\u6b63\u5fd9\u65bc\u6e96\u5099\u8fce\u63a5\u9023\u4e32\u7bc0\u65e5\u6642\uff0c\u662f\u5426\u540c\u6642\u9810\u5099\u8fce\u63a5\u7a05\u5b63\u7684\u4f86\u81e8\uff1f<\/strong><\/p>\n<p><strong>\u8d81\uff12\uff1010\u5e74\u4ecd\u672a\u904e\u53bb\uff0c\u8d95\u7dca\u70ba\u7a05\u52d9\u505a\u6709\u6548\u7684\u5b89\u6392\uff0c\u4ee5\u7372\u6700\u4f73\u6548\u679c\u3002<\/strong><\/p>\n<p><!--more--><\/p>\n<p>\u554f\uff1a\u7a05\u52d9\u5b89\u6392\u7684\u7b56\u7565\u6307\u5c0e\u65b9\u5411?<\/p>\n<p>\u7b54\uff1a<\/p>\n<ul>\n<li>\u76e1\u91cf\u6e1b\u4f4e\u8abf\u6574\u5f8c\u6240\u5f97\u7e3d\u984d (Adjusted Gross Income,AGI)\uff0c\u5229\u7528\u5404\u7a2e\u5ef6\u9072\u53ca\u62ec\u514d\u6536\u5165\u65b9\u5f0f\uff0c\u4f8b\u5982\uff1a\u5404\u985e\u9000\u4f11\u91d1\u8a08\u5283\u3001 \u5f48\u6027\u652f\u7528\u5e33\u6236(Flexible Spending Arrangement , FSA)\uff0c\u5982\u53ef\u80fd\u7684\u8a71\uff0c\u5c07\u6536\u5165\u5ef6\u5f8c\u7b49\u3002<\/li>\n<li>\u5c07\u5404\u7a2e\u6263\u7a05\u9805\u76ee(Deductible Items) \u505a\u51fa\u5b89\u6392\uff0c\u4f8b\u5982\u53ef\u6263\u7a05\u5229\u606f\u3001\u5404\u7a2e\u7a05\u6b3e\u3001\u5546\u696d\u958b\u652f\u3001\u96dc\u9805\u958b\u652f\u3001\u6298\u820a\u3001\u6148\u5584\u6350\u8d08\u7b49\u3002<\/li>\n<li>\u6ce8\u610f\u5404\u9805\u6263\u62b5\u7a05\u984d(Tax Credit)\uff0c\u4f7f\u7528\u6263\u62b5\u7a05\u984d\u7684\u8cc7\u683c\u4e00\u822c\u8207AGI\u6709\u95dc\u3002<\/li>\n<li>\u63a8\u7b97\u662f\u5426\u6709\u66ff\u4ee3\u6027\u6700\u4f4e\u7a05\u8ca0\u5236(Alternative Minimum Tax \u2013 AMT)\u7684\u554f\u984c\uff0c\u5982\u6709AMT \u51fa\u73fe\uff0c\u5c31\u5f97\u5206\u6790\u5982\u4f55\u6e1b\u514d\u5176\u5f71\u56ae\u3002<\/li>\n<li>\u6aa2\u8996\u6295\u8cc7\u60c5\u5f62\uff0c\u914d\u5408\u76c8\u8667\u60c5\u6cc1\uff0c\u4ee5\u7372\u5f97\u6700\u4f73\u7a05\u52d9\u5b89\u6392\u3002<\/li>\n<\/ul>\n<p><span style=\"color: #ff6600;\">\u7406\u8ca1\u5c0f\u8981\u8a23\uff1a<\/span><\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><span style=\"color: #ff6600;\">\u9000\u4f11\u8a08\u5283\u662f\u6709\u52a9\u6e1b\u4f4e AGI \u7684\u5de5\u5177\uff0c\u4f46\u5982\u679c\u4ecd\u672a\u53c3\u52a0\u516c\u53f8\u7684401(K)\u8a08\u5283\uff0c\u5c31\u9700\u548c\u8001\u95c6\u6216\u8005\u4eba\u4e8b\u90e8\u4e86\u89e3\u53ef\u5426\u73fe\u5728\u52a0\u5165\u3002\u4eca\u5e74401(K)\u7684\u6a19\u6e96\u5ef6\u7a05\u984d\u662f $16,500\u3001\u4e94\u5341\u6b72\u4ee5\u4e0a\u53ef\u4ee5\u591a\u653e $5,500\uff1b\u5982\u679c\u9810\u8a08\u5230\u5e74\u5e95\u4ecd\u672a\u653e\u6eff\u4e0a\u9650\uff0c\u53ef\u4ee5\u8003\u616e\u662f\u5426\u73fe\u5728\u53ef\u4ee5\u589e\u52a0\u5ef6\u653e\u984d\u3002<\/span><\/li>\n<li><span style=\"color: #ff6600;\">\u5982\u679c\u81ea\u5df1\u662f\u8001\u95c6\u6216\u8005\u662f\u81ea\u50f1\u4eba\u58eb\uff0c\u5373\u4f7f\u73fe\u5728\u4ecd\u672a\u958b\u8a2d\u9000\u4f11\u91d1\u8a08\u5283\uff0c\u4ecd\u7136\u53ef\u6709\u4e0d\u540c\u9078\u64c7\u3002<\/span><\/li>\n<\/ul>\n<p>\u554f\uff1a\u6301\u6709\u516c\u53f8\u54e1\u5de5\u8a8d\u80a1\u6b0a(Employee Stock Options)\u7684\u5b89\u6392\u6cd5?<\/p>\n<p>\u7b54\uff1a\u6301\u6709\u516c\u53f8\u54e1\u5de5\u8a8d\u80a1\u6b0a(Employee Stock Options)\uff0c\u53ef\u6309\u672c\u5e74\u60c5\u6cc1\u53bb\u6c7a\u5b9a\u662f\u5426\u5728\u5e74\u5e95\u524d\u8f49\u63db\u6210\u80a1\u7968\uff1b\u7279\u5225\u7559\u610f\u662f\u5426\u6709\u6fc0\u52f5\u6027\u80a1\u7968\u9078\u64c7\u6b0aISO\uff08Incentive Stock Option\uff09\u53caNQ(Non-Qualified)\u975e\u8a8d\u53ef\u80a1\u6b0a\uff0c\u5169\u8005\u6703\u5728\u7a05\u52d9\u4e0a\u6709\u4e0d\u540c\u7684\u7d50\u679c\u3002<\/p>\n<p><span style=\"color: #ff6600;\">\u7406\u8ca1\u5c0f\u8981\u8a23\uff1a<\/span><\/p>\n<ul>\n<li><span style=\"color: #ff6600;\">\u5982\u679c\u662fISO\u7684Stock Option\u5728 Exercise\u6642\uff0c\u53ef\u66ab\u6642\u4e0d\u7528\u4ed8\u7a05\u3002\u4f46\u5982\u679c\u5e74\u5e95\u524d\u672a\u51fa\u552e\uff0c\u5c31\u6709\u53ef\u80fd\u6709AMT\u7684\u554f\u984c\u3002\u5047\u5982\u4eca\u5e74\u66feExercise ISO\u7684\u80a1\u6b0a\uff0c\u80a1\u50f9\u4e5f\u5927\u5e45\u4e0b\u8dcc\u4e86\uff0c\u53ef\u4ee5\u8a08\u7b97\u4e00\u4e0b\u7a05\u52d9\u60c5\u6cc1,\uff0c\u6709\u6642\u5728\u5e74\u5e95\u524d\uff0c\u5c07\u5176\u51fa\u552e, \u8b8a\u6210Disqualified\u4f86\u4ed8\u4e00\u822c\u6240\u5f97\u7a05\uff0c\u6703\u6bd4\u7e7c\u7e8c\u6301\u6709\u66f4\u5212\u7b97\uff01\u60a8\u4e0d\u59a8\u8a08\u7b97\u4e00\u4e0b\u3002<\/span><\/li>\n<li><span style=\"color: #ff6600;\">\u6709\u4e00\u4e9b\u5feb\u5c07\u5230\u671f\u7684Stock Option\uff0c\u5c31\u8981\u8003\u616e\u5728\u4eca\u5e74\u5148Exercise\u4e00\u90e8\u4efd\u4f86\u6e1b\u8f15\u672a\u4f86\u7684\u7a05\u52d9\u3002<\/span><\/li>\n<\/ul>\n<p>\u554f\uff1a\u9000\u4f11\u91d1\u8a08\u756b\u7684\u7a05\u52d9\u5b89\u6392?<\/p>\n<p>\u7b54\uff1a\u5206\u6790\u7531individual retirement account(IRA) \u50b3\u7d71\u500b\u4eba\u9000\u4f11\u5e33\u6236\u8f49\u70ba\u9000\u4f11Roth IRA\u500b\u4eba\u9000\u4f11\u5e33\u6236\u65b0\u5236\u7684\u5b89\u6392\u662f\u5426\u53ef\u884c\u4e14\u6d3d\u7576\uff1b\u800c\u9000\u4f11\u4eba\u58eb\u61c9\u8003\u616e\u5f9e\u9000\u4f11\u91d1\u8a08\u5283\u4e2d\u5982\u4f55\u63d0\u53d6\u53ca\u63d0\u53d6\u591a\u5c11\u3002<\/p>\n<p>\u554f\uff1a\u4eca\u5e74\u6709\u7121\u7279\u5225\u8981\u6ce8\u610f\u7684\u4e8b\u9805\uff0c\u503c\u5f97\u5927\u5bb6\u6ce8\u610f\u7684?<\/p>\n<p>\u7b54\uff1a<\/p>\n<ul>\n<li>\u660e\u5e74\u5373\u5c07\u5c31\u5931\u6548\u7684\u5e03\u5e0c\u6e1b\u7a05\u6cd5\u6848\uff0c\u5ef7\u7e8c\u6a5f\u6703\u4e0d\u5927\u5916\uff0c\u7a05\u52d9\u524d\u666f\u4e5f\u5c1a\u4e0d\u660e\u6717\uff0c\u52a0\u7a05\u53ef\u80fd\u6027\u4e5f\u76f8\u7576\u9ad8\u3002<\/li>\n<li>\u50b3\u7edf IRA \u8f49\u63db\u70baRoth IRA \u7684\u6cd5\u898f\u6539\u8b8a\uff0c\u5e74\u5e95\u524d\u9700\u8655\u7406\u6709\u7279\u5225\u7a05\u52d9\u7684\u5b89\u6392\u3002<\/li>\n<\/ul>\n<p><span style=\"color: #ff6600;\">\u7406\u8ca1\u5c0f\u8981\u8a23\uff1a<\/span><\/p>\n<ul>\n<li><span style=\"color: #ff6600;\">2010\u5e74\u4e4b\u524d\uff0c\u8abf\u6574\u5f8c\u7e3d\u6536\u5165(MAGI)\u8d85\u904e$100,000\u7684\u4eba\u58eb\uff0c\u4e0d\u7b26\u5408\u8f49\u63dbRoth IRA\u7684\u8cc7\u683c\uff1b\u4e0d\u904e\uff0c\u5f9e2010\u5e74\u958b\u59cb\uff0c\u53d6\u6d88\u4e86Roth IRA\u8f49\u63db\u7684\u6240\u5f97\u9650\u5236\u3002<\/span><\/li>\n<li><span style=\"color: #ff6600;\">2010\u5e74\u4e4b\u9593\uff0c\u7531\u50b3\u7edf IRA \u8f49\u63db\u70baRoth IRA\u7684\u4eba\uff0c\u53ef\u4ee5\u9078\u64c7\u5c07\u6240\u5f97\u8f49\u63db\u5206\u5225\u8a08\u7b97\u57282011\u5e74\u548c 2012 \u5e74\u7684\u6536\u5165\u4e4b\u4e2d\u3002<\/span><\/li>\n<\/ul>\n<p>\u4ee5\u4e0a\u53ea\u662f\u4e00\u4e9b\u5728\u5e74\u5e95\u6642\u9700\u7559\u610f\u7684\u4e8b\u60c5\uff0c\u4f46\u8981\u53d6\u5f97\u6700\u4f73\u7684\u6548\u679c\u5fc5\u9808\u8981\u6709\u4e00\u500b\u9577\u9060\u5468\u8a73\u7684\u898f\u5283\uff0c\u800c\u7a05\u52d9\u898f\u5283\u53ea\u662f\u6574\u9ad4\u8ca1\u52d9\u7684\u5176\u4e2d\u4e00\u74b0\u3002\u8981\u6210\u529f\u9054\u5230\u7406\u60f3\u7684\u8ca1\u52d9\u72c0\u6cc1\uff0c\u9996\u5148\u8981\u64ec\u5b9a\u8ca1\u52d9\u76ee\u6a19\uff0c\u7136\u5f8c\u5b89\u6392\u8a08\u5283\uff0c\u914d\u5408\u7b56\u7565\uff0c\u6309\u8a08\u5283\u57f7\u884c\uff0c\u4e26\u5b9a\u6642\u6aa2\u67e5\uff0c\u6b64\u5916\uff0c\u5c08\u696d\u4eba\u54e1\u7684\u5354\u52a9\uff0c\u5f80\u5f80\u80fd\u4e8b\u534a\u529f\u500d\u3002<\/p>\n<p style=\"text-align: center;\"><a href=\"www.TLPlanners.com\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-medium wp-image-3788\" title=\"TL_logo_w_bug\" src=\"http:\/\/sf.chinesebay.com\/laozhong\/wp-content\/uploads\/2010\/11\/TL_logo_w_bug-300x140.jpg\" alt=\"\" width=\"300\" height=\"140\" \/><\/a><\/p>\n<div class=\"gsp_post_data\" \r\n\t            data-post_type=\"post\" \r\n\t            data-cat=\"opinion\" \r\n\t            data-modified=\"120\"\r\n\t            data-created=\"1288637006\"\r\n\t            data-title=\"\u5e74\u5e95\u7a05\u52d9\u5b89\u6392\u7b56\u7565\uff0c\u6436\u5148\u77e5\uff01\" \r\n\t            data-home=\"https:\/\/newsforchinese.com\/v3\"><\/div>","protected":false},"excerpt":{"rendered":"<p>\u8d95\u7dca\u70ba\u60a8\u7684\u7a05\u52d9\u505a\u6709\u6548\u7684\u5b89\u6392<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"episode_type":"","audio_file":"","podmotor_file_id":"","podmotor_episode_id":"","cover_image":"","cover_image_id":"","duration":"","filesize":"","filesize_raw":"","date_recorded":"","explicit":"","block":"","jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"_wpas_customize_per_network":false},"categories":[31],"tags":[],"series":[],"class_list":["post-3786","post","type-post","status-publish","format-standard","hentry","category-opinion"],"aioseo_notices":[],"featured_image_urls":{},"appp_media":null,"episode_featured_image":false,"episode_player_image":"https:\/\/newsforchinese.com\/v3\/wp-content\/uploads\/2022\/11\/avatars-DFF30y5My1u3eZvX-2nXMSw-original.jpg","download_link":"","player_link":"","audio_player":false,"episode_data":{"playerMode":"dark","subscribeUrls":[],"rssFeedUrl":"https:\/\/newsforchinese.com\/v3\/feed\/podcast\/%e8%80%81%e4%b8%ad%e5%bb%a3%e6%92%ad%e9%9b%bb%e5%8f%b0","embedCode":"<blockquote 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2017","format":false,"excerpt":"\u5831\u7a05\u5012\u65782\u9031\uff01\u7845\u8c37\u5de5\u7a0b\u5e2b\u5354\u6703\u548c\u5353\u8d8a\u8ca1\u7a05\u96c6\u5718\u651c\u624b\u7063\u5340\u8cc7\u6df1\u6703\u8a08\u5e2b\uff0c\u570b\u7a05\u5c40\u8a3b\u518a\u7a05\u52d9\u5e2b\u9032\u884c\u9762\u5c0d\u9762\u7a05\u52d9\u8b1b\u5ea7\uff0c\u5831\u7a05\u7b54\u7591\u4e00\u8def\u76f8\u4f34\uff0c\u4ee4\u8907\u96dc\u7684\u842c\u842c\u7a05\u6e05\u6670\u900f\u660e\uff0c\u66f4\u70ba\u60a8\u7406\u6e05\u601d\u8def\u3001\u7bc0\u7701\u6642\u9593\u3001\u5b89\u5fc3\u5831\u7a05\u9000\u7a05\uff0c\u4eab\u53d7\u7121\u6182\u751f\u6d3b\uff01 \u7063\u5340\u6709AMT\u7684\u4eba\u90fd\u77e5\u9053\uff0c\u76f8\u6bd4\u8f03\u65bcregular tax, AMT\u9664\u4e86SSN\uff0cmedicare\uff0c401k\uff0c\u4ee5\u53ca\u81ea\u4f4f\u623f\u7684\u5229\u606f\u53ef\u4ee5tax 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1.5x"},"classes":[]},{"id":5810,"url":"https:\/\/newsforchinese.com\/v3\/2010\/12\/02\/education-tax\/","url_meta":{"origin":3786,"position":1},"title":"\u5927\u5b78\u6559\u80b2\u57fa\u91d1\u53ca\u7a05\u52d9\u512a\u60e0\u7684\u898f\u5283\uff0c\u4e0d\u5bb9\u523b\u7de9","author":"Raymond","date":"December 2, 2010","format":false,"excerpt":"\u7f8e\u570b\u6559\u80b2\u90e8\u548c\u5927\u5b78\u6839\u64da\u81ea\u4ed8\u80fd\u529b\u4f86\u6c7a\u5b9a\u6559\u80b2\u8cc7\u52a9\u91d1\u984d , \u81ea\u4ed8\u80fd\u529b\u9ad8\u7684\u5247\u6559\u80b2\u8cc7\u52a9\u5c11\uff0c\u81ea\u4ed8\u80fd\u529b\u4f4e\u7684\u6559\u80b2\u8cc7\u52a9\u591a\u3002","rel":"","context":"In 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2016\u5e74\uff0c\u5e74\u7d00\u5927\u65bc65\u6b72\u8005\uff0c10%\u9580\u6abb\u964d\u4f4e\u70ba7.5%\uff0c2017\u5e74\u6240\u6709\u4eba\u90fd\u9069\u752810%\u9580\u6abb\u3002 11\u3001\u8ce3\u6389\u90a3\u4e9b\u8667\u672c\u7684\u6295\u8cc7 \u60f3\u8981\u5408\u6cd5\u7bc0\u7a05\uff0c\u6709\u500b\u5f88\u5bb9\u6613\u505a\u5230\u7684\u65b9\u6cd5\uff0c\u5c31\u662f\u8ce3\u6389\u8667\u672c\u7684\u80a1\u7968\u6216\u5176\u5b83\u6295\u8cc7\uff0c\u56e0\u70ba\u640d\u5931\u7684\u90e8\u5206\u53ef\u4ee5\u6263\u9664\uff0c\u964d\u4f4e\u8cc7\u672c\u5229\u5f97\u7684\u7e3d\u984d\u3002\u9019\u9805\u6263\u9664\u984d\u7684\u4e0a\u9650\u662f3,000\u7f8e\u5143\uff0c\u5df2\u5a5a\u5206\u958b\u5831\u7a05\u7684\u592b\u59bb\u662f1,500\u7f8e\u5143\u3002 12\u3001\u638c\u63e1\u6b63\u78ba\u7684\u6642\u9593 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\u7f8e\u570b\u7a05\u6cd5\u96d6\u7136\u7e41\u7463\u8907\u96dc\uff0c\u4f46\u4e86\u89e3\u57fa\u672c\u898f\u5247\uff0c\u5584\u7528\u5408\u6cd5\u6263\u62b5\uff0c\u4e0d\u50c5\u80fd\u4fdd\u969c\u81ea\u8eab\u6b0a\u76ca\uff0c\u4e5f\u80fd\u907f\u514d\u8aa4\u89f8\u6cd5\u5f8b\uff0c\u7559\u4e0b\u7a05\u52d9\u7d00\u9304\u6216\u906d\u7f70\u6b3e\u3002\u672c\u6587\u5c07\u5f9e\u5831\u7a05\u7fa9\u52d9\u3001\u6536\u5165\u7533\u5831\u3001\u5e38\u898b\u62b5\u7a05\u9805\u76ee\u8207\u7a05\u52d9\u9677\u9631\u56db\u500b\u9762\u5411\uff0c\u5e36\u8b80\u8005\u5165\u9580\u7f8e\u570b\u7a05\u52d9\u5236\u5ea6\u3002 \u7f8e\u570b\u570b\u7a05\u5c40\uff08IRS\uff09\u898f\u5b9a\uff0c\u7f8e\u570b\u516c\u6c11\u3001\u7da0\u5361\u6301\u6709\u8005\u8207\u5728\u7f8e\u5c45\u4f4f\u7684\u5916\u570b\u4eba\uff0c\u5728\u6536\u5165\u9054\u5230\u4e00\u5b9a\u6a19\u6e96\u6642\uff0c\u7686\u6709\u5831\u7a05\u7fa9\u52d9\u3002\u5224\u65b7\u662f\u5426\u9700\u8981\u5831\u7a05\uff0c\u53d6\u6c7a\u65bc\u7533\u5831\u4eba\u7684\u8eab\u5206\uff08\u55ae\u8eab\u3001\u5df2\u5a5a\u5408\u5831\u3001\u6236\u4e3b\u7b49\uff09\u3001\u5e74\u9f61\u8207\u5e74\u5ea6\u7e3d\u6536\u5165\u3002 \u4ee52024\u5e74\u70ba\u4f8b\uff0c\u55ae\u8eab\u7d0d\u7a05\u4eba\u82e5\u5e74\u6536\u5165\u8d85\u904e$13,850\u7f8e\u5143\uff0c\u5c31\u5fc5\u9808\u5831\u7a05\u3002\u5df2\u5a5a\u5408\u5831\u7684\u592b\u59bb\uff0c\u5408\u4f75\u6536\u5165\u53ea\u8981\u8d85\u904e$27,700\u7f8e\u5143\uff0c\u4e5f\u9700\u8981\u5831\u7a05\u3002\u6b64\u5916\uff0c\u5373\u4fbf\u6536\u5165\u672a\u9054\u5831\u7a05\u9580\u6abb\uff0c\u6709\u4e9b\u4eba\u4e5f\u6703\u9078\u64c7\u7533\u5831\uff0c\u4ee5\u9818\u53d6\u9000\u7a05\u6216\u5408\u8cc7\u683c\u7684\u9000\u7a05\u88dc\u52a9\uff08\u5982Earned Income Tax Credit\uff09\u3002 \u7279\u5225\u63d0\u9192\u7684\u662f\uff0c\u6301\u5de5\u4f5c\u7c3d\u8b49\uff08\u5982H-1B\u3001L-1\uff09\u3001\u5b78\u751f\u7c3d\u8b49\uff08F-1\u3001J-1\uff09\u8005\uff0c\u4e5f\u53ef\u80fd\u9700\u6839\u64da\u5176\u5c45\u7559\u65e5\u6578\u8207\u6536\u5165\u60c5\u6cc1\u5c65\u884c\u5831\u7a05\u7fa9\u52d9\u3002\u4e00\u822c\u6bcf\u5e74\u5831\u7a05\u622a\u6b62\u65e5\u70ba4\u670815\u65e5\uff0c\u82e5\u9700\u5ef6\u9577\u53ef\u7533\u8acb\u5ef6\u671f\u81f310\u6708\uff0c\u4f46\u5ef6\u9072\u5831\u7a05\u4e0d\u7b49\u540c\u5ef6\u9072\u7e73\u7a05\uff0c\u6b20\u7a05\u8005\u4ecd\u9808\u6309\u6642\u7e73\u7d0d\uff0c\u907f\u514d\u7522\u751f\u5229\u606f\u8207\u7f70\u6b3e\u3002 \u6536\u5165\u7533\u5831\uff1a\u54ea\u4e9b\u6536\u5165\u9700\u8981\u7533\u5831\uff1f \u5728\u7f8e\u570b\u7a05\u6cd5\u4e2d\uff0c\u300c\u5168\u7403\u6536\u5165\u300d\u7686\u9808\u7533\u5831\uff0c\u7121\u8ad6\u8a72\u6536\u5165\u4f86\u6e90\u662f\u5426\u4f86\u81ea\u7f8e\u570b\u3002\u4f8b\u5982\u5883\u5916\u79df\u91d1\u3001\u80a1\u606f\u3001\u5229\u606f\u3001\u6295\u8cc7\u76c8\u9918\uff0c\u751a\u81f3\u570b\u5916\u7684\u517c\u8077\u6536\u5165\uff0c\u90fd\u61c9\u5217\u5165\u7533\u5831\u3002 \u4e00\u822c\u5e38\u898b\u9700\u7533\u5831\u7684\u6536\u5165\u5305\u62ec\uff1a \u5de5\u8cc7\u8207\u85aa\u8cc7\uff08W-2\uff09 \u81ea\u50f1\u6216\u81ea\u7531\u8077\u696d\u6536\u5165\uff081099-NEC\uff09 \u6295\u8cc7\u5229\u5f97\u8207\u8cc7\u672c\u5229\u5f97\uff08\u5982\u80a1\u7968\u8cb7\u8ce3\u3001\u865b\u64ec\u8ca8\u5e63\u4ea4\u6613\uff09 \u623f\u79df\u6536\u5165 \u5229\u606f\u8207\u80a1\u606f\uff081099-INT\u30011099-DIV\uff09 \u5931\u696d\u88dc\u52a9\u8207\u793e\u6703\u5b89\u5168\u91d1\uff08Social Security\uff09 \u672a\u5982\u5be6\u7533\u5831\u6240\u6709\u6536\u5165\u53ef\u80fd\u69cb\u6210\u300c\u9003\u6f0f\u7a05\u300d\uff0c\u4e00\u65e6\u88ab\u67e5\u7372\u5c07\u9762\u81e8\u9ad8\u984d\u7f70\u6b3e\u3001\u5229\u606f\u751a\u81f3\u5211\u4e8b\u8cac\u4efb\u3002 \u62b5\u7a05\u9805\u76ee\uff1a\u54ea\u4e9b\u652f\u51fa\u53ef\u4ee5\u7bc0\u7a05\uff1f \u5408\u6cd5\u4f7f\u7528\u6263\u9664\uff08deductions\uff09\u8207\u62b5\u7a05\u984d\uff08credits\uff09\uff0c\u662f\u6e1b\u8f15\u7a05\u8ca0\u7684\u91cd\u8981\u65b9\u5f0f\u3002\u6263\u9664\u53ef\u6e1b\u5c11\u61c9\u7a05\u6240\u5f97\uff0c\u800c\u62b5\u7a05\u984d\u5247\u76f4\u63a5\u6e1b\u5c11\u61c9\u7e73\u7a05\u984d\u3002\u5e38\u898b\u9805\u76ee\u5982\u4e0b\uff1a 1. \u6a19\u6e96\u6263\u9664\uff08Standard Deduction\uff09 \u6bcf\u4f4d\u7d0d\u7a05\u4eba\u90fd\u53ef\u9078\u64c7\u4f7f\u7528\u6a19\u6e96\u6263\u9664\u984d\uff0c2024\u5e74\u55ae\u8eab\u70ba$13,850\u3001\u5df2\u5a5a\u5408\u5831\u70ba$27,700\u3002\u82e5\u7b26\u5408\u689d\u4ef6\uff0c\u4e5f\u53ef\u9078\u64c7\u5217\u8209\u6263\u9664\uff08Itemized Deduction\uff09\uff0c\u5982\u623f\u8cb8\u5229\u606f\u3001\u5dde\u7a05\u8207\u5730\u65b9\u7a05\u3001\u91ab\u7642\u8cbb\u7528\u3001\u6148\u5584\u6350\u6b3e\u7b49\u3002 2. \u5b50\u5973\u8207\u5bb6\u5c6c\u76f8\u95dc\u62b5\u7a05\uff08Child Tax Credit\uff09 \u7b26\u5408\u8cc7\u683c\u7684\u5b50\u5973\u6bcf\u4eba\u6700\u9ad8\u53ef\u62b5\u7a05$2,000\uff0c\u90e8\u5206\u53ef\u9000\u9084\u3002\u82e5\u5bb6\u5ead\u6709\u6258\u5152\u958b\u652f\uff0c\u4e5f\u53ef\u7533\u8acb\u80b2\u5152\u62b5\u7a05\u984d\uff08Child and Dependent Care Credit\uff09\u3002 3. \u6559\u80b2\u652f\u51fa 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