無障礙 | Internal Revenue Service

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region-help-menu-mobile"> <nav role="navigation" aria-labelledby="block-helpmenumobile-menu" id="block-helpmenumobile" data-block-plugin-id="system_menu_block:help-menu-mobile"> <h2 class="visually-hidden" id="block-helpmenumobile-menu">Help Menu Mobile</h2> <ul block="helpmenumobile" class="menu menu--help-menu-mobile nav"> <li class="first last"> <a href="/zh-hant/help/let-us-help-you" title="幫助" data-drupal-link-system-path="node/16916">幫助</a> </li> </ul> </nav> </div> </li> <li id="pup-mobile-navbar-menuBtn" class="pup-header-mobile-menu__menuBtn mobile-menu-icon" data-target="#pup-header-nav-collapse"> 選項單 <span class="sr-only">Toggle menu</span> </li> </ul> </div> </div> </div> </div> <div class="header-nav hidden-xs hidden-sm"> <div class="container-fluid"> <div class="region region-site-navigation"> <nav role="navigation" aria-labelledby="block-mainnavigationmobile-2-menu" id="block-mainnavigationmobile-2" data-block-plugin-id="system_menu_block:main_mobile"> <h2 class="visually-hidden" id="block-mainnavigationmobile-2-menu">主要導航</h2> <ul block="mainnavigationmobile_2" class="menu nav" id="accessible-megamenu-navigation"> <a id="stickyNavLogo" class="logo navbar-btn pull-left" href="/zh-hant" title="Home" rel="home"> <img src="/themes/custom/pup_base/IRS-Logo.svg" alt="Home"> </a> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/zh-hant/filing" aria-controls="accessible-megamenu-shenbao-submenu" aria-expanded="false" aria-label="申報 menu has additional options. Use the spacebar to open the 申報 sub menu or enter to navigate to the 申報 page." role="application" id="accessible-megamenu-nav-item-0">申報</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-shenbao-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-0" role="region"> <div class="mega-menu-container"> <li><a href="/zh-hant/filing" class="mobile-only-text" id="accessible-megamenu-shenbao-submenu-0" data-drupal-link-system-path="node/19656">概觀</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-shenbao-submenu-1">信息給...</span> </li> <li><a href="/zh-hant/how-to-file-your-taxes-step-by-step" id="accessible-megamenu-shenbao-submenu-2" data-drupal-link-system-path="node/19456">個人</a> </li> <li><a href="/zh-hant/businesses" id="accessible-megamenu-shenbao-submenu-3" data-drupal-link-system-path="node/18976">商業和自僱人士</a> </li> <li><a href="/zh-hant/individuals/international-taxpayers" id="accessible-megamenu-shenbao-submenu-4" data-drupal-link-system-path="node/19696">國際納稅人</a> </li> <li><a href="/zh-hant/charities-and-nonprofits" id="accessible-megamenu-shenbao-submenu-5" data-drupal-link-system-path="node/58461">慈善與非營利組織</a> </li> <li><a href="/zh-hant/government-entities/indian-tribal-governments" id="accessible-megamenu-shenbao-submenu-6" data-drupal-link-system-path="node/19601">印第安部落政府</a> </li> <li><a href="/zh-hant/government-entities/federal-state-local-governments" id="accessible-megamenu-shenbao-submenu-7" data-drupal-link-system-path="node/19446">聯邦、州和地方政府</a> </li> <li><a href="/zh-hant/tax-exempt-bonds" id="accessible-megamenu-shenbao-submenu-8" data-drupal-link-system-path="node/19671">免稅債券</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-shenbao-submenu-9">為個人提交檔</span> </li> <li><a href="/zh-hant/filing/individuals/how-to-file" id="accessible-megamenu-shenbao-submenu-10" data-drupal-link-system-path="node/22856">如何提交</a> </li> <li><a href="/zh-hant/filing/individuals/when-to-file" id="accessible-megamenu-shenbao-submenu-11" data-drupal-link-system-path="node/22726">什麼時候提交</a> </li> <li><a href="/zh-hant/filing/where-to-file-tax-returns-addresses-listed-by-return-type" id="accessible-megamenu-shenbao-submenu-12" data-drupal-link-system-path="node/2442">在哪裡提交</a> </li> <li><a href="/zh-hant/filing/individuals/update-my-information" id="accessible-megamenu-shenbao-submenu-13" data-drupal-link-system-path="node/22861">更新您的資料</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-shenbao-submenu-14">普及的</span> </li> <li><a href="/zh-hant/individuals/get-transcript" id="accessible-megamenu-shenbao-submenu-15" data-drupal-link-system-path="node/136676">獲取您的稅務記錄</a> </li> <li><a href="/zh-hant/businesses/small-businesses-self-employed/get-an-employer-identification-number" id="accessible-megamenu-shenbao-submenu-16" data-drupal-link-system-path="node/17153">申請雇主身份證號 (EIN)</a> </li> <li><a href="/zh-hant/filing/wheres-my-amended-return" id="accessible-megamenu-shenbao-submenu-17" data-drupal-link-system-path="node/17175">查看您的修改過的稅表狀態</a> </li> <li><a href="/zh-hant/identity-theft-fraud-scams/get-an-identity-protection-pin" id="accessible-megamenu-shenbao-submenu-18" data-drupal-link-system-path="node/16696">獲取身份保護銷子（IP PIN）</a> </li> <li><a href="/zh-hant/filing/irs-free-file-do-your-taxes-for-free" id="accessible-megamenu-shenbao-submenu-19" data-drupal-link-system-path="node/54546">免費申報您的聯邦稅表 </a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/zh-hant/payments" aria-controls="accessible-megamenu-fukuan-submenu" aria-expanded="false" aria-label="付款 menu has additional options. Use the spacebar to open the 付款 sub menu or enter to navigate to the 付款 page." role="application" id="accessible-megamenu-nav-item-1">付款</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-fukuan-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-1" role="region"> <div class="mega-menu-container"> <li><a href="/zh-hant/payments" class="mobile-only-text" id="accessible-megamenu-fukuan-submenu-0" data-drupal-link-system-path="node/19551">概觀</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-fukuan-submenu-1">支付</span> </li> <li><a href="/zh-hant/payments/direct-pay-with-bank-account" id="accessible-megamenu-fukuan-submenu-2" data-drupal-link-system-path="node/10224">銀行賬戶（直接支付）</a> </li> <li><a href="/zh-hant/payments/online-payment-agreement-application" id="accessible-megamenu-fukuan-submenu-3" data-drupal-link-system-path="node/16716">付款計劃（分期付款協議）</a> </li> <li><a href="/zh-hant/payments/eftps-the-electronic-federal-tax-payment-system" id="accessible-megamenu-fukuan-submenu-4" data-drupal-link-system-path="node/15488">電子聯邦稅務付款系統（EFTPS）</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-fukuan-submenu-5">普及的</span> </li> <li><a href="/zh-hant/payments/online-account-for-individuals" id="accessible-megamenu-fukuan-submenu-6" data-drupal-link-system-path="node/11608">您的線上帳戶</a> </li> <li><a href="/zh-hant/individuals/tax-withholding-estimator" id="accessible-megamenu-fukuan-submenu-7" data-drupal-link-system-path="node/107181">預扣稅金估算表</a> </li> <li><a href="/zh-hant/businesses/small-businesses-self-employed/estimated-taxes" id="accessible-megamenu-fukuan-submenu-8" data-drupal-link-system-path="node/17135">估計稅</a> </li> <li><a href="/zh-hant/payments/penalties" id="accessible-megamenu-fukuan-submenu-9" data-drupal-link-system-path="node/91826">罰款</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/zh-hant/refunds" aria-controls="accessible-megamenu-tuishui-submenu" aria-expanded="false" aria-label="退稅 menu has additional options. Use the spacebar to open the 退稅 sub menu or enter to navigate to the 退稅 page." role="application" id="accessible-megamenu-nav-item-2">退稅</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-tuishui-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-2" role="region"> <div class="mega-menu-container"> <li><a href="/zh-hant/refunds" class="mobile-only-text" id="accessible-megamenu-tuishui-submenu-0" data-drupal-link-system-path="node/130131">概觀</a> </li> <div class="mega-menu-column no-header-extra-padding"> <li><a href="/zh-hant/wheres-my-refund" class="mega-menu-column-header" id="accessible-megamenu-tuishui-submenu-1" data-drupal-link-system-path="node/19556">我的退稅在哪裡</a> </li> <li><a href="/zh-hant/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts" id="accessible-megamenu-tuishui-submenu-2" data-drupal-link-system-path="node/10971">直接存款</a> </li> <li><a href="/zh-hant/taxtopics/tc203" id="accessible-megamenu-tuishui-submenu-3" data-drupal-link-system-path="node/67936">減少退稅</a> </li> <li><a href="/zh-hant/filing/file-an-amended-return" id="accessible-megamenu-tuishui-submenu-4" data-drupal-link-system-path="node/128551">修改報稅表</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/zh-hant/credits-and-deductions" aria-controls="accessible-megamenu-dimianyouhuihekouchu-submenu" aria-expanded="false" aria-label="抵免优惠和扣除 menu has additional options. Use the spacebar to open the 抵免优惠和扣除 sub menu or enter to navigate to the 抵免优惠和扣除 page." role="application" id="accessible-megamenu-nav-item-3">抵免优惠和扣除</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-dimianyouhuihekouchu-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-3" role="region"> <div class="mega-menu-container"> <li><a href="/zh-hant/credits-and-deductions" class="mobile-only-text" id="accessible-megamenu-dimianyouhuihekouchu-submenu-0" data-drupal-link-system-path="node/80206">概觀</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-dimianyouhuihekouchu-submenu-1">信息給...</span> </li> <li><a href="/zh-hant/credits-and-deductions-for-individuals" title="給您和您的家人" id="accessible-megamenu-dimianyouhuihekouchu-submenu-2" data-drupal-link-system-path="node/5">個人</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 給您和您的家人 </span> </li> <li><a href="/zh-hant/credits-deductions/businesses" title="標準里程和其他信息" id="accessible-megamenu-dimianyouhuihekouchu-submenu-3" data-drupal-link-system-path="node/19941">商業和自僱人士</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 標準里程和其他信息 </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-dimianyouhuihekouchu-submenu-4">普及的</span> </li> <li><a href="/zh-hant/credits-deductions/individuals/earned-income-tax-credit-eitc" id="accessible-megamenu-dimianyouhuihekouchu-submenu-5" data-drupal-link-system-path="node/18966">低收入家庭抵免優惠 (EITC)</a> </li> <li><a href="/zh-hant/credits-deductions/individuals/child-tax-credit" id="accessible-megamenu-dimianyouhuihekouchu-submenu-6" data-drupal-link-system-path="node/771">子女稅務優惠</a> </li> <li><a href="/zh-hant/credits-deductions/clean-vehicle-and-energy-credits" id="accessible-megamenu-dimianyouhuihekouchu-submenu-7" data-drupal-link-system-path="node/126641">清潔車輛和能源抵免優惠</a> </li> <li><a href="/zh-hant/help/ita/how-much-is-my-standard-deduction" id="accessible-megamenu-dimianyouhuihekouchu-submenu-8" data-drupal-link-system-path="node/5229">標準扣除</a> </li> <li><a href="/zh-hant/retirement-plans" id="accessible-megamenu-dimianyouhuihekouchu-submenu-9" data-drupal-link-system-path="node/19741">退休計劃</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/zh-hant/forms-instructions" aria-controls="accessible-megamenu-biaogeheshuoming-submenu" aria-expanded="false" aria-label="表格和說明 menu has additional options. Use the spacebar to open the 表格和說明 sub menu or enter to navigate to the 表格和說明 page." role="application" id="accessible-megamenu-nav-item-4">表格和說明</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-biaogeheshuoming-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-4" role="region"> <div class="mega-menu-container"> <li><a href="/zh-hant/forms-instructions" class="mobile-only-text" id="accessible-megamenu-biaogeheshuoming-submenu-0" data-drupal-link-system-path="node/6">概觀</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-biaogeheshuoming-submenu-1">表格和說明</span> </li> <li><a href="/zh-hant/forms-pubs/about-form-1040" title="個人報稅表" id="accessible-megamenu-biaogeheshuoming-submenu-2" data-drupal-link-system-path="node/16022">1040表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 個人報稅表 </span> </li> <li><a href="/pub/irs-pdf/i1040gi.pdf" title="表格1040的說明" id="accessible-megamenu-biaogeheshuoming-submenu-3">1040表格指示</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 表格1040的說明 </span> </li> <li><a href="/zh-hant/forms-pubs/about-form-w-9" title="申請納稅人識別號碼 (TIN) 及證明書" id="accessible-megamenu-biaogeheshuoming-submenu-4" data-drupal-link-system-path="node/15825">W-9表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 申請納稅人識別號碼 (TIN) 及證明書 </span> </li> <li><a href="/zh-hant/forms-pubs/about-form-4506-t" title="索取報稅表的要求" id="accessible-megamenu-biaogeheshuoming-submenu-5" data-drupal-link-system-path="node/10554">4506-T表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 索取報稅表的要求 </span> </li> </div> <div class="mega-menu-column extra-padding"> <li><a href="/zh-hant/forms-pubs/about-form-w-4" class="mega-menu-column-header" title="僱員的預扣稅金證明" id="accessible-megamenu-biaogeheshuoming-submenu-6" data-drupal-link-system-path="node/15498">W-4表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 僱員的預扣稅金證明 </span> </li> <li><a href="/zh-hant/forms-pubs/about-form-941" title="雇主的季度聯邦納稅申報表" id="accessible-megamenu-biaogeheshuoming-submenu-7" data-drupal-link-system-path="node/53446">941表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 雇主的季度聯邦納稅申報表 </span> </li> <li><a href="/zh-hant/forms-pubs/about-form-w-2" title="從事貿易或業務的雇主支付工資" id="accessible-megamenu-biaogeheshuoming-submenu-8" data-drupal-link-system-path="node/5737">W-2表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 從事貿易或業務的雇主支付工資 </span> </li> <li><a href="/zh-hant/forms-pubs/about-form-9465" title="分期付款協議申請" id="accessible-megamenu-biaogeheshuoming-submenu-9" data-drupal-link-system-path="node/15532">9465表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 分期付款協議申請 </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-biaogeheshuoming-submenu-10">普及的給稅務專業人士</span> </li> <li><a href="/zh-hant/forms-pubs/about-form-1040x" title="修改/修復稅表" id="accessible-megamenu-biaogeheshuoming-submenu-11" data-drupal-link-system-path="node/19996">1040-X表格 </a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 修改/修復稅表 </span> </li> <li><a href="/zh-hant/forms-pubs/about-form-2848" title="申請授權委託書" id="accessible-megamenu-biaogeheshuoming-submenu-12" data-drupal-link-system-path="node/15839">2848表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 申請授權委託書 </span> </li> <li><a href="/zh-hant/forms-pubs/about-form-w-7" title="申請ITIN" id="accessible-megamenu-biaogeheshuoming-submenu-13" data-drupal-link-system-path="node/15536">W-7表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 申請ITIN </span> </li> <li><a href="/pub/irs-pdf/pcir230.pdf" title="在國稅局面前的執業規則" id="accessible-megamenu-biaogeheshuoming-submenu-14">通告230號</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 在國稅局面前的執業規則 </span> </li> </div> </ul> </li> </ul> </nav> <div class="pup-site-header-search-block pup-search-box-hidden"> <div class="pup-site-header-search-block__searchfield"> <form block="pup_irs_exposedformpup_site_index_searchsite_search_srt_relevance_2" action="/zh-hant/site-index-search" method="get" id="views-exposed-form-pup-site-index-search-site-search-srt-relevance--2" accept-charset="UTF-8" novalidate> <div class="form--inline form-inline clearfix"> <div class="form-item form-group js-form-item form-type-textfield js-form-type-textfield form-item-search js-form-item-search"> <label for="search-main" class="control-label">Search</label> <input placeholder="搜尋" aria-label="搜尋" data-drupal-selector="edit-search" class="form-text form-control" type="text" id="search-main" name="search" value="" size="30" maxlength="128" /> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical-1 js-form-item-field-pup-historical-1"> <label for="edit-field-pup-historical-1--2" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical-1" class="form-select form-control" id="edit-field-pup-historical-1--2" name="field_pup_historical_1"><option value="All" >- 任何 -</option><option value="1" selected="selected">No</option></select></div> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical js-form-item-field-pup-historical"> <label for="edit-field-pup-historical--2" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical" class="form-select form-control" id="edit-field-pup-historical--2" name="field_pup_historical"><option value="All" >- 任何 -</option><option value="1" selected="selected">No</option></select></div> </div> <div data-drupal-selector="edit-actions" class="form-actions form-group js-form-wrapper form-wrapper" id="edit-actions--4"><button title="搜尋" data-drupal-selector="edit-submit-pup-site-index-search-2" class="button js-form-submit form-submit btn-primary btn icon-before" type="submit" id="edit-submit-pup-site-index-search--2" value="搜尋"><span class="icon glyphicon glyphicon-search" aria-hidden="true"></span> 搜尋</button></div> </div> </form> </div> </div> </div> </div> </div> <div id="pup-info-menu-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-info-menu-collapsible"> <nav role="navigation" aria-labelledby="block-pup-irs-informationmenu-menu" id="block-pup-irs-informationmenu" data-block-plugin-id="system_menu_block:pup-info-menu" class="pup-nav-zh-hant"> <h2 class="visually-hidden" id="block-pup-irs-informationmenu-menu">Information Menu</h2> <ul block="pup_irs_informationmenu" class="menu menu--pup-info-menu nav"> <li class="first"> <a href="/zh-hant/help/let-us-help-you" title="幫助" data-drupal-link-system-path="node/16916">幫助</a> </li> <li> <a href="/zh-hant/newsroom" title="新聞" data-drupal-link-system-path="node/19646">新聞</a> </li> <li> <a href="/zh-hant/charities-and-nonprofits" data-drupal-link-system-path="node/58461">慈善與非營利組織</a> </li> <li class="last"> <a href="/zh-hant/tax-professionals" data-drupal-link-system-path="node/11">稅務專業人士</a> </li> </ul> </nav> </div> </div> <div id="pup-header-nav-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-header-nav-collapsible"> <section id="block-accordionmainnavigationmobile" data-block-plugin-id="accordion_menus_block:main_mobile" class="block block-accordion-menus block-accordion-menus-blockmain-mobile clearfix"> <div class="accordion_menus_block_container main_mobile"> <h2 class="accordion-title"> <a href="#">申報</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/zh-hant/filing" class="mobile-only-text">概觀</a></li><li><span class="mega-menu-column-header">信息給...</span></li><li><a href="/zh-hant/how-to-file-your-taxes-step-by-step">個人</a></li><li><a href="/zh-hant/businesses">商業和自僱人士</a></li><li><a href="/zh-hant/individuals/international-taxpayers">國際納稅人</a></li><li><a href="/zh-hant/charities-and-nonprofits">慈善與非營利組織</a></li><li><a href="/zh-hant/government-entities/indian-tribal-governments">印第安部落政府</a></li><li><a href="/zh-hant/government-entities/federal-state-local-governments">聯邦、州和地方政府</a></li><li><a href="/zh-hant/tax-exempt-bonds">免稅債券</a></li><li><span class="mega-menu-column-header">為個人提交檔</span></li><li><a href="/zh-hant/filing/individuals/how-to-file">如何提交</a></li><li><a href="/zh-hant/filing/individuals/when-to-file">什麼時候提交</a></li><li><a href="/zh-hant/filing/where-to-file-tax-returns-addresses-listed-by-return-type">在哪裡提交</a></li><li><a href="/zh-hant/filing/individuals/update-my-information">更新您的資料</a></li><li><span class="mega-menu-column-header">普及的</span></li><li><a href="/zh-hant/individuals/get-transcript">獲取您的稅務記錄</a></li><li><a href="/zh-hant/businesses/small-businesses-self-employed/get-an-employer-identification-number">申請雇主身份證號 (EIN)</a></li><li><a href="/zh-hant/filing/wheres-my-amended-return">查看您的修改過的稅表狀態</a></li><li><a href="/zh-hant/identity-theft-fraud-scams/get-an-identity-protection-pin">獲取身份保護銷子（IP PIN）</a></li><li><a href="/zh-hant/filing/irs-free-file-do-your-taxes-for-free">免費申報您的聯邦稅表 </a></li></ul> </div> <h2 class="accordion-title"> <a href="#">付款</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/zh-hant/payments" class="mobile-only-text">概觀</a></li><li><span class="mega-menu-column-header">支付</span></li><li><a href="/zh-hant/payments/direct-pay-with-bank-account">銀行賬戶（直接支付）</a></li><li><a href="/zh-hant/payments/online-payment-agreement-application">付款計劃（分期付款協議）</a></li><li><a href="/zh-hant/payments/eftps-the-electronic-federal-tax-payment-system">電子聯邦稅務付款系統（EFTPS）</a></li><li><span class="mega-menu-column-header">普及的</span></li><li><a href="/zh-hant/payments/online-account-for-individuals">您的線上帳戶</a></li><li><a href="/zh-hant/individuals/tax-withholding-estimator">預扣稅金估算表</a></li><li><a href="/zh-hant/businesses/small-businesses-self-employed/estimated-taxes">估計稅</a></li><li><a href="/zh-hant/payments/penalties">罰款</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">退稅</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/zh-hant/refunds" class="mobile-only-text">概觀</a></li><li><a href="/zh-hant/wheres-my-refund" class="mega-menu-column-header">我的退稅在哪裡</a></li><li><a href="/zh-hant/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts">直接存款</a></li><li><a href="/zh-hant/taxtopics/tc203">減少退稅</a></li><li><a href="/zh-hant/filing/file-an-amended-return">修改報稅表</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">抵免优惠和扣除</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/zh-hant/credits-and-deductions" class="mobile-only-text">概觀</a></li><li><span class="mega-menu-column-header">信息給...</span></li><li><a href="/zh-hant/credits-and-deductions-for-individuals" title="給您和您的家人">個人</a></li><li><a href="/zh-hant/credits-deductions/businesses" title="標準里程和其他信息">商業和自僱人士</a></li><li><span class="mega-menu-column-header">普及的</span></li><li><a href="/zh-hant/credits-deductions/individuals/earned-income-tax-credit-eitc">低收入家庭抵免優惠 (EITC)</a></li><li><a href="/zh-hant/credits-deductions/individuals/child-tax-credit">子女稅務優惠</a></li><li><a href="/zh-hant/credits-deductions/clean-vehicle-and-energy-credits">清潔車輛和能源抵免優惠</a></li><li><a href="/zh-hant/help/ita/how-much-is-my-standard-deduction">標準扣除</a></li><li><a href="/zh-hant/retirement-plans">退休計劃</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">表格和說明</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/zh-hant/forms-instructions" class="mobile-only-text">概觀</a></li><li><span class="mega-menu-column-header">表格和說明</span></li><li><a href="/zh-hant/forms-pubs/about-form-1040" title="個人報稅表">1040表格</a></li><li><a href="/pub/irs-pdf/i1040gi.pdf" title="表格1040的說明">1040表格指示</a></li><li><a href="/zh-hant/forms-pubs/about-form-w-9" title="申請納稅人識別號碼 (TIN) 及證明書">W-9表格</a></li><li><a href="/zh-hant/forms-pubs/about-form-4506-t" title="索取報稅表的要求">4506-T表格</a></li><li><a href="/zh-hant/forms-pubs/about-form-w-4" class="mega-menu-column-header" title="僱員的預扣稅金證明">W-4表格</a></li><li><a href="/zh-hant/forms-pubs/about-form-941" title="雇主的季度聯邦納稅申報表">941表格</a></li><li><a href="/zh-hant/forms-pubs/about-form-w-2" title="從事貿易或業務的雇主支付工資">W-2表格</a></li><li><a href="/zh-hant/forms-pubs/about-form-9465" title="分期付款協議申請">9465表格</a></li><li><span class="mega-menu-column-header">普及的給稅務專業人士</span></li><li><a href="/zh-hant/forms-pubs/about-form-1040x" title="修改/修復稅表">1040-X表格 </a></li><li><a href="/zh-hant/forms-pubs/about-form-2848" title="申請授權委託書">2848表格</a></li><li><a href="/zh-hant/forms-pubs/about-form-w-7" title="申請ITIN">W-7表格</a></li><li><a href="/pub/irs-pdf/pcir230.pdf" title="在國稅局面前的執業規則">通告230號</a></li></ul> </div> </div> </section> <nav role="navigation" aria-labelledby="block-pup-irs-mainnavigation-menu" id="block-pup-irs-mainnavigation" data-block-plugin-id="system_menu_block:main"> <h2 class="visually-hidden" id="block-pup-irs-mainnavigation-menu">主要導航</h2> <ul block="pup_irs_mainnavigation" class="menu nav navbar-nav"> <li> <a href="/zh-hant/filing" class="top-level-nav-item">申報</a> </li> <li> <a href="/zh-hant/payments" class="top-level-nav-item">付款</a> </li> <li> <a href="/zh-hant/refunds" class="top-level-nav-item">退稅</a> </li> <li> <a href="/zh-hant/credits-and-deductions" class="top-level-nav-item">抵免优惠和扣除</a> </li> <li> <a href="/zh-hant/forms-instructions" class="top-level-nav-item">表格和說明</a> </li> </ul> </nav> <nav role="navigation" aria-labelledby="block-pup-irs-infomenumobile-menu" id="block-pup-irs-infomenumobile" data-block-plugin-id="system_menu_block:info-menu-mobile"> <h2 class="visually-hidden" id="block-pup-irs-infomenumobile-menu">Info Menu Mobile</h2> <ul block="pup_irs_infomenumobile" class="menu menu--info-menu-mobile nav"> <li class="first"> <a href="/zh-hant/help/let-us-help-you" title="幫助" data-drupal-link-system-path="node/16916">幫助</a> </li> <li> <a href="/zh-hant/newsroom" title="新聞" data-drupal-link-system-path="node/19646">新聞</a> </li> <li> <a href="/zh-hant/charities-and-nonprofits" data-drupal-link-system-path="node/58461">慈善與非營利組織</a> </li> <li class="last"> <a href="/zh-hant/tax-professionals" title="Tax Pros" data-drupal-link-system-path="node/11">稅務專業人士</a> </li> </ul> </nav> </div> </div> </header> <div class="pup-page-node-type-landing-page__banner"> <div class="container"> <div class="row clearfix"> <div class="col-md-12"> <div class="region region-breadcrumbs"> <nav aria-label="Breadcrumbs"> <ol class="breadcrumb"> <li lang=zh-hant xml:lang=zh-hant ><a href="/zh-hant" lang=zh-hant xml:lang=zh-hant >首頁</a></li><li lang=zh-hant xml:lang=zh-hant ><a href="/zh-hant/help/let-us-help-you" lang=zh-hant xml:lang=zh-hant >協助</a></li><li class="active"> 無障礙 </li> </ol> </nav> </div> <h1 class="pup-page-node-type-landing-page__title">無障礙</h1> </div> </div> </div> </div> <div class="container"> <div class="row"> <div class="col-sm-12"> <div class="region region-language-switcher"> <section class="language-switcher-language-url block block-pup-language-switcher block-pup-language-switcherlanguage-interface clearfix" id="block-pup-irs-languageswitchercontent" data-block-plugin-id="pup_language_switcher:language_interface"> <ul class="list-inline pull-right links parent-right" block="pup_irs_languageswitchercontent"><li hreflang="en" data-drupal-link-system-path="node/82611" class="en"><a href="/accessibility" class="language-link" lang="en" xml:lang="en" hreflang="en" data-drupal-link-system-path="node/82611">English</a></li><li hreflang="es" data-drupal-link-system-path="node/82611" class="es"><a href="/es/accessibility" class="language-link" lang="es" xml:lang="es" hreflang="es" data-drupal-link-system-path="node/82611">Español</a></li><li hreflang="zh-hans" data-drupal-link-system-path="node/82611" class="zh-hans"><a href="/zh-hans/accessibility" class="language-link" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans" data-drupal-link-system-path="node/82611">中文 (简体)</a></li><li hreflang="zh-hant" data-drupal-link-system-path="node/82611" class="zh-hant is-active" aria-current="page"><a href="/zh-hant/accessibility" class="language-link is-active" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant" data-drupal-link-system-path="node/82611" aria-current="page">中文 (繁體)</a></li><li hreflang="ko" data-drupal-link-system-path="node/82611" class="ko"><a href="/ko/accessibility" class="language-link" lang="ko" xml:lang="ko" hreflang="ko" data-drupal-link-system-path="node/82611">한국어</a></li><li hreflang="ru" data-drupal-link-system-path="node/82611" class="ru"><a href="/ru/accessibility" class="language-link" lang="ru" xml:lang="ru" hreflang="ru" data-drupal-link-system-path="node/82611">Русский</a></li><li hreflang="vi" data-drupal-link-system-path="node/82611" class="vi"><a href="/vi/accessibility" class="language-link" lang="vi" xml:lang="vi" hreflang="vi" data-drupal-link-system-path="node/82611">Tiếng Việt</a></li><li hreflang="ht" data-drupal-link-system-path="node/82611" class="ht"><a href="/ht/accessibility" class="language-link" lang="ht" xml:lang="ht" hreflang="ht" data-drupal-link-system-path="node/82611">Kreyòl ayisyen</a></li></ul> </section> </div> </div> </div> </div> <div role="main" id="main-content" class="pup-main-container container js-quickedit-main-content"> <div class="row"> <aside class="sidebar-left col-sm-12 col-md-3 col-lg-3" role="complementary"> <div class="region region-sidebar-first"> <section id="block-pup-irs-puphierarchicaltaxonomymenu" data-block-plugin-id="pup_hierarchical_taxonomy_menu" class="block block-pup-hierarchical-taxonomy-menu clearfix"> <div class="pup-second-nav-header"> <h3 class="pup-second-nav-heading">More In 協助</h3> <button id="pup-snav" class="pup-second-nav-btn hidden-md hidden-lg" aria-label="Collapsed menu button. Press space to activate the menu. Then navigate using the tab key." aria-expanded="false" type="button"> <i class="fa fa-plus"></i> </button> </div> <ul class="menu nav pup-second-nav"> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/help/ita" title="交互稅務助理（英文）" id="term-18611" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">交互稅務助理（英文）</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/help/tools" title="工具" id="term-26801" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">工具</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/privacy-disclosure/report-phishing" title="報告網路釣魚" id="term-18766" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">報告網路釣魚</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/help/tax-scams" title="稅務詐騙" id="term-18591" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">稅務詐騙</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/individuals/understanding-your-irs-notice-or-letter" title="通知和信函" id="term-18616" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">通知和信函</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/appeals" title="上訴" id="term-18581" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">上訴</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/faqs" title="常見問題解答（英文）" id="term-19041" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">常見問題解答（英文）</a> </li> <li class="level-2 is-active is-active-trail" data-indent-level="2"> <a href="/zh-hant/accessibility" title="易接近" id="term-18576" rel="parent" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">易接近</a> <ul class="inner"> <li class="level-3" data-indent-level="3"> <a href="/zh-hant/help/irs-accessibility-guides" title="國稅局應用程式的無障礙指南（英文）" id="term-28976" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">國稅局應用程式的無障礙指南（英文）</a> </li> </ul> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/help/contact-your-local-irs-office" title="聯絡您當地的國稅局辦事處" id="term-29341" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">聯絡您當地的國稅局辦事處</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/help/contact-my-local-office-internationally" title="聯繫國稅局裡的國際稅務辦公室" id="term-18586" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">聯繫國稅局裡的國際稅務辦公室</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/taxtopics" title="稅務主題" id="term-27221" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">稅務主題</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/help/languages" title="其他語言（英文）" id="term-28316" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">其他語言（英文）</a> </li> </ul> </section> </div> </aside> <section class="body-content col-sm-12 col-md-9 col-lg-9" id="main-content"> <div class="region region-content"> <div data-drupal-messages-fallback class="hidden"></div> <article class="node node--type-landing_page node--view-mode-full clearfix"> <div> <div class="pup-multi-row-landing-page"> <div class="row"> <div class="col-lg-12 col-md-12 col-sm-12"> <div class="block-region-first-row-col-1"><section data-block-plugin-id="entity_field:node:body" class="block block-ctools-block block-entity-fieldnodebody clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><p>國稅局致力於讓所有人都可以訪問其網站。我们设计的网页符合或超出了<a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="18670ce0-bc9f-4883-92ac-f7d7536cfef5" href="https://www.access-board.gov/ict/" title="U.S. Access Board: Revised 508 standards and 255 guidelines">《康复法案》第 508 条（英文）</a>的标准，并符合<span dir="ltr" lang="en">W</span>3<span dir="ltr" lang="en">C</span><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="dc85b7eb-04d6-4aad-a00b-c80a1a826d0d" href="https://www.w3.org/WAI/standards-guidelines/wcag/" title="Web Content Accessibility Guidelines (WCAG)">网页内容可访问性指南（<span dir="ltr" lang="en">WCAG</span>）（英文）</a>的級別 <span dir="ltr" lang="en">A </span>和 <span dir="ltr" lang="en">AA</span>。例如：</p> <ul> <li>圖像有可選文本</li> <li>前景與背景之間的顏色對比足夠強</li> <li>使用標題提供內容結構</li> <li>鏈接文本具有描述性</li> <li>使用表格顯示表格式資訊，並且具有適當的標題</li> </ul> <h2>何謂無障礙？</h2> <p>《康復法案》第 508 節是聯邦法律，要求聯邦機構需確保殘疾人士也可以無障礙使用資訊科技。該法需要我們開發、採購並維護電子資訊科技（<span dir="ltr" lang="en">EIT</span>），以便殘障人士（包括我們自己的員工和公衆）能夠使用。</p> <p>無障礙用戶指南</p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="0d7bf7d6-c186-44e8-9213-41fc7d1ae0e1" href="/help/accessibility-guide-for-irsgov" title="Accessibility guide for IRS.gov"><span dir="ltr" lang="en">IRS.gov</span> 無障礙指南（英文） </a></p> <p>用戶無障礙指南可以幫助您訪問和使用 <span dir="ltr" lang="en">IRS.gov </span>網站。</p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="d9a86f4b-e2fa-4128-93fa-9dc6299d8743" href="/help/irs-accessibility-guides" title="IRS accessibility guides">國稅局應用程式無障礙指南（英文）</a></p> <p>用戶無障礙指南和資訊，幫助您訪問並使用國稅局應用程序。</p> <h2>無障礙材料</h2> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="1808b1ec-f525-4c93-ae3a-de83a8d99689" href="/forms-pubs/accessible-irs-tax-products" title="Accessible IRS tax products">無障礙國稅局稅務產品（英文）</a></p> <p>從可訪問的稅務表格、說明和刊物列表中進行選擇，這些表格、說明和刊物以盲文、大字印刷本和符合第 508 條的 <span dir="ltr" lang="en">PDF </span>格式提供。</p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="e5268b91-4500-4fa3-a656-20f94505246c" href="/newsroom/videos-american-sign-language-asl" title="American Sign Language (ASL) videos">美國手語（<span dir="ltr" lang="en">ASL</span>）視頻（英文）</a></p> <p>由國稅局製作的可在 <span dir="ltr" lang="en">YouTube</span> 上觀看的美國手語（<span dir="ltr" lang="en">ASL</span>）視頻。</p> <h2>報告 508 無障礙訪問的問題</h2> <p>如果您遇到任何無障礙問題，請填寫下面的表格。請勿包含個人資訊（例如姓名、電話號碼或電子郵件地址）。帶有 (*) 標記的欄位是必填的。</p> <div data-embed-button="webform_embed" data-entity-embed-display="entity_reference:entity_reference_entity_view" data-entity-embed-display-settings="{"view_mode":"default"}" data-entity-type="webform" data-entity-uuid="c6c3b474-7589-4567-89c4-865d518e3162" data-langcode="zh-hant" class="embedded-entity"><form class="webform-submission-form webform-submission-add-form webform-submission-_08-issue-reporting-v2-form webform-submission-_08-issue-reporting-v2-add-form webform-submission-_08-issue-reporting-v2-node-82611-form webform-submission-_08-issue-reporting-v2-node-82611-add-form webform-submission-508-issue-reporting-v2-node-82611-add-form webform-submission-508-issue-reporting-v2-form js-webform-details-toggle webform-details-toggle" data-drupal-selector="webform-submission-508-issue-reporting-v2-node-82611-add-form" action="/zh-hant/accessibility" method="post" id="webform-submission-508-issue-reporting-v2-node-82611-add-form" accept-charset="UTF-8" novalidate> <div id="edit-omb-pra" class="form-item form-group js-form-item form-type-processed-text js-form-type-processed-text form-item- js-form-item- form-no-label"> <p class="text-align-right"><span dir="ltr" lang="en">OMB</span> 控制編號: <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="99f13217-c1fd-4cc7-9c20-763d71c5d325" href="/help/omb-control-number-1545-2208" title="OMB Control Number: 1545-2208">1545-2208</a></p> </div> <div class="form-item form-group js-form-item form-type-url js-form-type-url form-item-enter-url js-form-item-enter-url"> <label for="edit-enter-url" class="control-label js-form-required form-required">發生問題的 IRS.gov 網址 (URL)</label> <input data-webform-required-error="此欄為必填字段。" pattern="^https?:\/\/(www|apps)\.irs\.gov(?:\/.*)?$" data-webform-pattern-error="Must be https://www.irs.gov or https://apps.irs.gov" data-drupal-selector="edit-enter-url" class="form-url required form-control" type="url" id="edit-enter-url" name="enter_url" value size="60" maxlength="255" placeholder="輸入完整的 URL（例如 https://www.irs.gov/accessibility）。" required="required" aria-required="true"> </div> <div class="js-webform-select2 webform-select2 js-webform-select-other webform-select-other webform-select-other--wrapper fieldgroup form-composite webform-composite-visible-title form-item js-form-item form-wrapper js-form-wrapper panel panel-default" data-placeholder="請選擇您遇到的問題。" data-webform-required-error="此欄為必填字段。" data-drupal-selector="edit-issue-type" id="edit-issue-type"> <div class="panel-heading"> <div class="panel-title form-required">遇到問題的類型</div> </div> <div class="panel-body"> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-issue-type-select js-form-item-issue-type-select form-no-label"> <label for="edit-issue-type-select" class="control-label sr-only js-form-required form-required">遇到問題的類型</label> <div class="select-style select-wrapper"><select class="js-webform-select2 webform-select2 form-select required form-control" data-placeholder="請選擇您遇到的問題。" data-webform-required-error="此欄為必填字段。" data-drupal-selector="edit-issue-type-select" multiple="multiple" name="issue_type[select][]" id="edit-issue-type-select" required="required" aria-required="true"><option value="missing alt text">缺少輔助文字</option><option value="poor contrast">對比差</option><option value="missing link text">缺少連結文字</option><option value="no captions (video/audio)">無字幕（視訊/音訊）</option><option value="reading order issues">閱讀順序問題</option><option value="color meanings unclear">顏色意義不明確</option><option value="preferred navigation path missing">缺少首選導航路徑</option><option value="missing headings/labels">缺少標題/標籤</option><option value="unhelpful focus components">重點內容毫無幫助</option><option value="no visual focus indicator">無視覺對焦指示器</option><option value="inconsistent form controls">表格控制器不一致</option><option value="pdf navigation issues">PDF 文件瀏覽問題</option><option value="web content navigation issues">網頁內容瀏覽問題</option><option value="missing input field labels">缺少輸入框標籤</option><option value="empty table cells">表格單元空白</option><option value="table content unclear">表格內容不清楚</option><option value="table not mobile-friendly">表格不適合行動裝置瀏覽</option><option value="_other_">其他（請指定，最多 60 個字元）</option></select></div> </div> <div class="js-webform-select-other-input webform-select-other-input form-item form-group js-form-item form-type-textfield js-form-type-textfield form-item-issue-type-other js-form-item-issue-type-other form-no-label"> <label for="edit-issue-type-other" class="control-label sr-only">…</label> <input data-webform-required-error="此欄為必填字段。" data-drupal-selector="edit-issue-type-other" class="form-text form-control" type="text" id="edit-issue-type-other" name="issue_type[other]" value size="60" maxlength="60" placeholder="…"> </div> </div> </div> <div class="js-webform-select2 webform-select2 js-webform-select-other webform-select-other webform-select-other--wrapper fieldgroup form-composite webform-composite-visible-title form-item js-form-item form-wrapper js-form-wrapper panel panel-default" data-placeholder="選擇您正在使用的任何輔助工具。" data-drupal-selector="edit-tool" id="edit-tool"> <div class="panel-heading"> <div class="panel-title">問題發生時正在使用的無障礙工具</div> </div> <div class="panel-body"> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-tool-select js-form-item-tool-select form-no-label"> <label for="edit-tool-select" class="control-label sr-only">問題發生時正在使用的無障礙工具</label> <div class="select-style select-wrapper"><select class="js-webform-select2 webform-select2 form-select form-control" data-placeholder="選擇您正在使用的任何輔助工具。" data-drupal-selector="edit-tool-select" multiple="multiple" name="tool[select][]" id="edit-tool-select"><option value="screen_reader">螢幕閱讀器</option><option value="magnification_tool">放大工具</option><option value="voice_recognition">語音辨識</option><option value="braille_display">盲文顯示器</option><option value="switches">開關</option><option value="high_contract_color_filter">高對比彩色濾光片</option><option value="_other_">其他（請指定，最多 60 個字元）</option></select></div> </div> <div class="js-webform-select-other-input webform-select-other-input form-item form-group js-form-item form-type-textfield js-form-type-textfield form-item-tool-other js-form-item-tool-other form-no-label"> <label for="edit-tool-other" class="control-label sr-only">…</label> <input data-drupal-selector="edit-tool-other" class="form-text form-control" type="text" id="edit-tool-other" name="tool[other]" value size="60" maxlength="60" placeholder="…"> </div> </div> </div> <div data-drupal-selector="edit-actions" class="form-actions webform-actions form-group js-form-wrapper form-wrapper" id="edit-actions"><button class="webform-button--submit button button--primary js-form-submit form-submit btn-primary btn" data-drupal-selector="edit-actions-submit" type="submit" id="edit-actions-submit" name="op" value="提交">提交</button> </div> <input data-drupal-selector="form-0y1vfoo1dvecla-tf-rjevcggyy58hexhv6boroeiji" type="hidden" name="form_build_id" value="form-0Y1vFoO1DvecLa-tf-RjevCgGyY58hexHv6boroEIJI"><input data-drupal-selector="edit-webform-submission-508-issue-reporting-v2-node-82611-add-form" type="hidden" name="form_id" value="webform_submission_508_issue_reporting_v2_node_82611_add_form"> </form> </div> </div> </section> </div> </div> </div> <div class="row"> </div> <div class="row"> </div> <div class="row"> </div> <div class="row"> </div> <div class="row"> </div> <div class="row"> </div> <div class="row"> </div> </div> </div> </article> </div> </section> </div> </div> <div class="container"> <div class="pup-bodycopy-footer"> <div class='pup-content-revision col-xs-12 col-sm-6'> Page Last Reviewed or Updated: 08-Jul-2024 </div> <div class='pup-share-menu col-xs-12 col-sm-6'> <div class="region region-share-content"> <section id="block-pup-irs-addtoanybuttons" data-block-plugin-id="addtoany_block" class="block block-addtoany block-addtoany-block clearfix"> <span class="a2a_kit a2a_kit_size_24 addtoany_list" data-a2a-url="https://www.irs.gov/zh-hant/accessibility" data-a2a-title="無障礙"><div class="pup-share-items"><ul class="nav navbar-nav navbar-right"><li class="dropdown"><a href="#" class="dropdown-toggle pup-share-link" data-toggle="dropdown" role="button" aria-haspopup="true" aria-expanded="false">Share</a><ul class="dropdown-menu"><li><a class="pup-social-title a2a_button_facebook"><i class="fa fa-facebook-square social-icon" aria-hidden="true"></i><span>Facebook</span></a></li><li><a class="pup-social-title a2a_button_twitter" id="button_twitter"><svg width="24" class="social-icon" aria-hidden="true" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 512 512"><path d="M389.2 48h70.6L305.6 224.2 487 464H345L233.7 318.6 106.5 464H35.8L200.7 275.5 26.8 48H172.4L272.9 180.9 389.2 48zM364.4 421.8h39.1L151.1 88h-42L364.4 421.8z"/></svg><span>Twitter</a></li><li><a class="pup-social-title 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