Managing your taxes after a life event | Internal Revenue Service

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Use the spacebar to open the 申报 sub menu or enter to navigate to the 申报 page." role="application" id="accessible-megamenu-nav-item-0">申报</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-hans/filing" class="mobile-only-text" id="accessible-megamenu-shenbao-submenu-0" data-drupal-link-system-path="node/19656">概观</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-shenbao-submenu-1">信息给...</span> </li> <li><a href="/zh-hans/how-to-file-your-taxes-step-by-step" id="accessible-megamenu-shenbao-submenu-2" data-drupal-link-system-path="node/19456">个人</a> </li> <li><a href="/zh-hans/businesses" id="accessible-megamenu-shenbao-submenu-3" data-drupal-link-system-path="node/18976">商业和自雇人士</a> </li> <li><a href="/zh-hans/individuals/international-taxpayers" id="accessible-megamenu-shenbao-submenu-4" data-drupal-link-system-path="node/19696">国际纳税人</a> </li> <li><a href="/zh-hans/charities-and-nonprofits" id="accessible-megamenu-shenbao-submenu-5" data-drupal-link-system-path="node/58461">慈善和非营利组织</a> </li> <li><a href="/zh-hans/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-hans/government-entities/federal-state-local-governments" id="accessible-megamenu-shenbao-submenu-7" data-drupal-link-system-path="node/19446">联邦、州和地方政府</a> </li> <li><a href="/zh-hans/tax-exempt-bonds" id="accessible-megamenu-shenbao-submenu-8" data-drupal-link-system-path="node/19671">免税债券</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-hans/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-hans/filing/individuals/when-to-file" id="accessible-megamenu-shenbao-submenu-11" data-drupal-link-system-path="node/22726">什么时候提交</a> </li> <li><a href="/zh-hans/filing/where-to-file-tax-returns-addresses-listed-by-return-type" id="accessible-megamenu-shenbao-submenu-12" data-drupal-link-system-path="node/2442">在哪里提交</a> </li> <li><a href="/zh-hans/filing/individuals/update-my-information" id="accessible-megamenu-shenbao-submenu-13" data-drupal-link-system-path="node/22861">更新您的信息</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-hans/individuals/get-transcript" id="accessible-megamenu-shenbao-submenu-15" data-drupal-link-system-path="node/136676">获得您的报税记录</a> </li> <li><a href="/zh-hans/businesses/small-businesses-self-employed/get-an-employer-identification-number" id="accessible-megamenu-shenbao-submenu-16" data-drupal-link-system-path="node/17153">申请雇主身份证号 (EIN)</a> </li> <li><a href="/zh-hans/filing/wheres-my-amended-return" id="accessible-megamenu-shenbao-submenu-17" data-drupal-link-system-path="node/17175">查看您的修改过的税表状态</a> </li> <li><a href="/zh-hans/identity-theft-fraud-scams/get-an-identity-protection-pin" id="accessible-megamenu-shenbao-submenu-18" data-drupal-link-system-path="node/16696">获取身份保护销子（IP PIN）</a> </li> <li><a href="/zh-hans/filing/irs-free-file-do-your-taxes-for-free" id="accessible-megamenu-shenbao-submenu-19" data-drupal-link-system-path="node/54546">免费申报您的联邦税表</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/zh-hans/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-hans/payments" class="mobile-only-text" id="accessible-megamenu-fukuan-submenu-0" data-drupal-link-system-path="node/19551">概观</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-hans/payments/direct-pay-with-bank-account" id="accessible-megamenu-fukuan-submenu-2" data-drupal-link-system-path="node/10224">银行账户（直接支付）</a> </li> <li><a href="/zh-hans/payments/online-payment-agreement-application" id="accessible-megamenu-fukuan-submenu-3" data-drupal-link-system-path="node/16716">付款计划（分期付款协议）</a> </li> <li><a href="/zh-hans/payments/eftps-the-electronic-federal-tax-payment-system" id="accessible-megamenu-fukuan-submenu-4" data-drupal-link-system-path="node/15488">电子联邦税务付款系统（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-hans/payments/online-account-for-individuals" id="accessible-megamenu-fukuan-submenu-6" data-drupal-link-system-path="node/11608">您的在线账户</a> </li> <li><a href="/zh-hans/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-hans/businesses/small-businesses-self-employed/estimated-taxes" id="accessible-megamenu-fukuan-submenu-8" data-drupal-link-system-path="node/17135">估计税</a> </li> <li><a href="/zh-hans/payments/penalties" id="accessible-megamenu-fukuan-submenu-9" data-drupal-link-system-path="node/91826">罚款</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/zh-hans/refunds" aria-controls="accessible-megamenu-tuikuan-submenu" aria-expanded="false" aria-label="退款 menu has additional options. Use the spacebar to open the 退款 sub menu or enter to navigate to the 退款 page." role="application" id="accessible-megamenu-nav-item-2">退款</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-tuikuan-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-hans/refunds" class="mobile-only-text" id="accessible-megamenu-tuikuan-submenu-0" data-drupal-link-system-path="node/130131">概观</a> </li> <div class="mega-menu-column no-header-extra-padding"> <li><a href="/zh-hans/wheres-my-refund" class="mega-menu-column-header" id="accessible-megamenu-tuikuan-submenu-1" data-drupal-link-system-path="node/19556">我的退税在哪里</a> </li> <li><a href="/zh-hans/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts" id="accessible-megamenu-tuikuan-submenu-2" data-drupal-link-system-path="node/10971">直接存款</a> </li> <li><a href="/zh-hans/taxtopics/tc203" id="accessible-megamenu-tuikuan-submenu-3" data-drupal-link-system-path="node/67936">减少退税</a> </li> <li><a href="/zh-hans/filing/file-an-amended-return" id="accessible-megamenu-tuikuan-submenu-4" data-drupal-link-system-path="node/128551">修改报税表</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/zh-hans/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-hans/credits-and-deductions" class="mobile-only-text" id="accessible-megamenu-dimianyouhuihekouchu-submenu-0" data-drupal-link-system-path="node/80206">概观</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-dimianyouhuihekouchu-submenu-1">信息给...</span> </li> <li><a href="/zh-hans/credits-and-deductions-for-individuals" title="给您和您的家人" id="accessible-megamenu-dimianyouhuihekouchu-submenu-2" data-drupal-link-system-path="node/5">个人</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 给您和您的家人 </span> </li> <li><a href="/zh-hans/credits-deductions/businesses" title="标准里程和其他信息" id="accessible-megamenu-dimianyouhuihekouchu-submenu-3" data-drupal-link-system-path="node/19941">商业和自雇人士</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 标准里程和其他信息 </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-hans/credits-deductions/individuals/earned-income-tax-credit-eitc" id="accessible-megamenu-dimianyouhuihekouchu-submenu-5" data-drupal-link-system-path="node/18966">低收入家庭抵免优惠 (EITC)</a> </li> <li><a href="/zh-hans/credits-deductions/individuals/child-tax-credit" id="accessible-megamenu-dimianyouhuihekouchu-submenu-6" data-drupal-link-system-path="node/771">子女税优惠</a> </li> <li><a href="/zh-hans/credits-deductions/clean-vehicle-and-energy-credits" id="accessible-megamenu-dimianyouhuihekouchu-submenu-7" data-drupal-link-system-path="node/126641">清洁车辆和能源抵免优惠</a> </li> <li><a href="/zh-hans/help/ita/how-much-is-my-standard-deduction" id="accessible-megamenu-dimianyouhuihekouchu-submenu-8" data-drupal-link-system-path="node/5229">标准扣除</a> </li> <li><a href="/zh-hans/retirement-plans" id="accessible-megamenu-dimianyouhuihekouchu-submenu-9" data-drupal-link-system-path="node/19741">退休计划</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/zh-hans/forms-instructions" aria-controls="accessible-megamenu-biaogeheshuoming-submenu" aria-expanded="false" aria-label="表格和说明 menu has additional options. Use the spacebar to open the 表格和说明 sub menu or enter to navigate to the 表格和说明 page." role="application" id="accessible-megamenu-nav-item-4">表格和说明</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-hans/forms-instructions" class="mobile-only-text" id="accessible-megamenu-biaogeheshuoming-submenu-0" data-drupal-link-system-path="node/6">概观</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-biaogeheshuoming-submenu-1">表格和说明</span> </li> <li><a href="/zh-hans/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-hans/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-hans/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-hans/forms-pubs/about-form-w-4" class="mega-menu-column-header" title="雇员的预扣税金证明" 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"> 雇员的预扣税金证明 </span> </li> <li><a href="/zh-hans/forms-pubs/about-form-941" title="雇主的季度联邦纳税申报表" 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"> 雇主的季度联邦纳税申报表 </span> </li> <li><a href="/zh-hans/forms-pubs/about-form-w-2" title="从事贸易或业务的雇主支付工资" 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"> 从事贸易或业务的雇主支付工资 </span> </li> <li><a href="/zh-hans/forms-pubs/about-form-9465" title="分期付款协议申请" 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"> 分期付款协议申请 </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-biaogeheshuoming-submenu-10">普及的给税务专业人士</span> </li> <li><a href="/zh-hans/forms-pubs/about-form-1040x" title="修改/修复税表" 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/修复税表 </span> </li> <li><a href="/zh-hans/forms-pubs/about-form-2848" title="申请授权委托书" 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"> 申请授权委托书 </span> </li> <li><a href="/zh-hans/forms-pubs/about-form-w-7" title="申请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"> 申请ITIN </span> </li> <li><a href="/pub/irs-pdf/pcir230.pdf" title="在国税局面前的执业规则" id="accessible-megamenu-biaogeheshuoming-submenu-14">通告230号</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 在国税局面前的执业规则 </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-hans/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="搜索" aria-label="搜索" 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--2"><button title="搜索" 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="搜索"><span class="icon glyphicon glyphicon-search" aria-hidden="true"></span> 搜索</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-hans"> <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-hans/help/let-us-help-you" title="帮助" data-drupal-link-system-path="node/16916">帮助</a> </li> <li> <a href="/zh-hans/newsroom" title="新闻" data-drupal-link-system-path="node/19646">新闻</a> </li> <li> <a href="/zh-hans/charities-and-nonprofits" data-drupal-link-system-path="node/58461">慈善与非营利组织</a> </li> <li class="last"> <a href="/zh-hans/tax-professionals" data-drupal-link-system-path="node/11">税务专业人士</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="#">申报</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/zh-hans/filing" class="mobile-only-text">概观</a></li><li><span class="mega-menu-column-header">信息给...</span></li><li><a href="/zh-hans/how-to-file-your-taxes-step-by-step">个人</a></li><li><a href="/zh-hans/businesses">商业和自雇人士</a></li><li><a href="/zh-hans/individuals/international-taxpayers">国际纳税人</a></li><li><a href="/zh-hans/charities-and-nonprofits">慈善和非营利组织</a></li><li><a href="/zh-hans/government-entities/indian-tribal-governments">印第安部落政府</a></li><li><a href="/zh-hans/government-entities/federal-state-local-governments">联邦、州和地方政府</a></li><li><a href="/zh-hans/tax-exempt-bonds">免税债券</a></li><li><span class="mega-menu-column-header">為個人提交檔</span></li><li><a href="/zh-hans/filing/individuals/how-to-file">如何提交</a></li><li><a href="/zh-hans/filing/individuals/when-to-file">什么时候提交</a></li><li><a href="/zh-hans/filing/where-to-file-tax-returns-addresses-listed-by-return-type">在哪里提交</a></li><li><a href="/zh-hans/filing/individuals/update-my-information">更新您的信息</a></li><li><span class="mega-menu-column-header">普及的</span></li><li><a href="/zh-hans/individuals/get-transcript">获得您的报税记录</a></li><li><a href="/zh-hans/businesses/small-businesses-self-employed/get-an-employer-identification-number">申请雇主身份证号 (EIN)</a></li><li><a href="/zh-hans/filing/wheres-my-amended-return">查看您的修改过的税表状态</a></li><li><a href="/zh-hans/identity-theft-fraud-scams/get-an-identity-protection-pin">获取身份保护销子（IP PIN）</a></li><li><a href="/zh-hans/filing/irs-free-file-do-your-taxes-for-free">免费申报您的联邦税表</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-hans/payments" class="mobile-only-text">概观</a></li><li><span class="mega-menu-column-header">支付</span></li><li><a href="/zh-hans/payments/direct-pay-with-bank-account">银行账户（直接支付）</a></li><li><a href="/zh-hans/payments/online-payment-agreement-application">付款计划（分期付款协议）</a></li><li><a href="/zh-hans/payments/eftps-the-electronic-federal-tax-payment-system">电子联邦税务付款系统（EFTPS）</a></li><li><span class="mega-menu-column-header">普及的</span></li><li><a href="/zh-hans/payments/online-account-for-individuals">您的在线账户</a></li><li><a href="/zh-hans/individuals/tax-withholding-estimator">預扣稅金估算表</a></li><li><a href="/zh-hans/businesses/small-businesses-self-employed/estimated-taxes">估计税</a></li><li><a href="/zh-hans/payments/penalties">罚款</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">退款</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/zh-hans/refunds" class="mobile-only-text">概观</a></li><li><a href="/zh-hans/wheres-my-refund" class="mega-menu-column-header">我的退税在哪里</a></li><li><a href="/zh-hans/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-hans/taxtopics/tc203">减少退税</a></li><li><a href="/zh-hans/filing/file-an-amended-return">修改报税表</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-hans/credits-and-deductions" class="mobile-only-text">概观</a></li><li><span class="mega-menu-column-header">信息给...</span></li><li><a href="/zh-hans/credits-and-deductions-for-individuals" title="给您和您的家人">个人</a></li><li><a href="/zh-hans/credits-deductions/businesses" title="标准里程和其他信息">商业和自雇人士</a></li><li><span class="mega-menu-column-header">普及的</span></li><li><a href="/zh-hans/credits-deductions/individuals/earned-income-tax-credit-eitc">低收入家庭抵免优惠 (EITC)</a></li><li><a href="/zh-hans/credits-deductions/individuals/child-tax-credit">子女税优惠</a></li><li><a href="/zh-hans/credits-deductions/clean-vehicle-and-energy-credits">清洁车辆和能源抵免优惠</a></li><li><a href="/zh-hans/help/ita/how-much-is-my-standard-deduction">标准扣除</a></li><li><a href="/zh-hans/retirement-plans">退休计划</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">表格和说明</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/zh-hans/forms-instructions" class="mobile-only-text">概观</a></li><li><span class="mega-menu-column-header">表格和说明</span></li><li><a href="/zh-hans/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-hans/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-hans/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-hans/forms-pubs/about-form-w-4" class="mega-menu-column-header" title="雇员的预扣税金证明">W-4表格</a></li><li><a href="/zh-hans/forms-pubs/about-form-941" title="雇主的季度联邦纳税申报表">941表格</a></li><li><a href="/zh-hans/forms-pubs/about-form-w-2" title="从事贸易或业务的雇主支付工资">W-2表格</a></li><li><a href="/zh-hans/forms-pubs/about-form-9465" title="分期付款协议申请">9465表格</a></li><li><span class="mega-menu-column-header">普及的给税务专业人士</span></li><li><a href="/zh-hans/forms-pubs/about-form-1040x" title="修改/修复税表">1040-X表格</a></li><li><a href="/zh-hans/forms-pubs/about-form-2848" title="申请授权委托书">2848表格</a></li><li><a href="/zh-hans/forms-pubs/about-form-w-7" title="申请ITIN">W-7表格</a></li><li><a href="/pub/irs-pdf/pcir230.pdf" title="在国税局面前的执业规则">通告230号</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">主要导航</h2> <ul block="pup_irs_mainnavigation" class="menu nav navbar-nav"> <li> <a href="/zh-hans/filing" class="top-level-nav-item">申报</a> </li> <li> <a href="/zh-hans/payments" class="top-level-nav-item">付款</a> </li> <li> <a href="/zh-hans/refunds" class="top-level-nav-item">退款</a> </li> <li> <a href="/zh-hans/credits-and-deductions" class="top-level-nav-item">抵免优惠和扣除</a> </li> <li> <a href="/zh-hans/forms-instructions" class="top-level-nav-item">表格和说明</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-hans/help/let-us-help-you" title="帮助" data-drupal-link-system-path="node/16916">帮助</a> </li> <li> <a href="/zh-hans/newsroom" title="新闻" data-drupal-link-system-path="node/19646">新闻</a> </li> <li> <a href="/zh-hans/charities-and-nonprofits" data-drupal-link-system-path="node/58461">慈善与非营利组织</a> </li> <li class="last"> <a href="/zh-hans/tax-professionals" title="Tax Pros" data-drupal-link-system-path="node/11">税务专业人士</a> </li> </ul> </nav> </div> </div> </header> <div class="pup-page-node-type-article-page__banner"> <div class="container"> <div class="row"> <div class="col-md-12"> <div class="region region-breadcrumbs"> <nav aria-label="Breadcrumbs"> <ol class="breadcrumb"> <li lang=zh-hans xml:lang=zh-hans ><a href="/zh-hans" lang=zh-hans xml:lang=zh-hans >首页</a></li><li lang=zh-hans xml:lang=zh-hans ><a href="/zh-hans/filing" lang=zh-hans xml:lang=zh-hans >報稅</a></li><li lang=zh-hans xml:lang=zh-hans ><a href="/zh-hans/how-to-file-your-taxes-step-by-step" lang=zh-hans xml:lang=zh-hans >个人</a></li><li class="active"> Managing your taxes after a life event </li> </ol> </nav> </div> <h1 class="pup-page-node-type-article-page__title">Managing your taxes after a life event</h1> </div> </div> </div> </div> <div class="container"> <div class="row"> <div class="col-sm-12"> <div class="region region-language-switcher"> <section id="block-pup-irs-languageswitchercontent" data-block-plugin-id="pup_language_switcher:language_interface" class="block block-pup-language-switcher block-pup-language-switcherlanguage-interface clearfix">   </section> </div> </div> </div> </div> <div class="pup-main-container container"> <div class="row"> <div class="sidebar-left col-sm-12 col-md-3 col-lg-3"> <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 報稅</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 is-active-trail is-active-parent" data-indent-level="2"> <a href="/zh-hans/how-to-file-your-taxes-step-by-step" title="个人" id="term-18191" rel="parent" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans">个人</a> <ul class="inner"> <li class="level-3" data-indent-level="3"> <a href="/zh-hans/individuals/check-if-you-need-to-file-a-tax-return" title="谁应该报税" id="term-28941" rel="child" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans">谁应该报税</a> </li> <li class="level-3" data-indent-level="3"> <a href="/zh-hans/filing/individuals/how-to-file" title="如何申报" id="term-18216" rel="child" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans">如何申报</a> </li> <li class="level-3" data-indent-level="3"> <a href="/zh-hans/filing/individuals/when-to-file" title="何时申报" id="term-18266" rel="child" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans">何时申报</a> </li> <li class="level-3" data-indent-level="3"> <a href="/zh-hans/filing/where-to-file-paper-tax-returns-with-or-without-a-payment" title="何地申報" id="term-18291" rel="child" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans">何地申報</a> </li> <li class="level-3" data-indent-level="3"> <a href="/zh-hans/filing/file-an-amended-return" title="修改报税表" id="term-29536" rel="child" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans">修改报税表</a> </li> <li class="level-3" data-indent-level="3"> <a href="/zh-hans/filing/individuals/update-my-information" title="更新我的资料" id="term-18196" rel="child" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans">更新我的资料</a> </li> <li class="level-3 is-active" data-indent-level="3"> <a href="/zh-hans/individuals/managing-your-taxes-after-a-life-event" title="人生大事（英文）" id="term-29286" rel="parent" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans">人生大事（英文）</a> <ul class="inner"> <li class="level-4" data-indent-level="4"> <a href="/zh-hans/individuals/deceased-person" title="死者（英文）" id="term-29291" rel="child" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans">死者（英文）</a> </li> </ul> </li> <li class="level-3" data-indent-level="3"> <a href="/zh-hans/individuals/students" title="学生" id="term-25096" rel="child" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans">学生</a> </li> <li class="level-3" data-indent-level="3"> <a href="/zh-hans/individuals/employees" title="员工" id="term-25141" rel="child" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans">员工</a> </li> <li class="level-3" data-indent-level="3"> <a href="/zh-hans/individuals/parents" title="家长" id="term-25146" rel="child" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans">家长</a> </li> <li class="level-3" data-indent-level="3"> <a href="/zh-hans/individuals/military" title="军人；军队" id="term-25101" rel="child" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans">军人；军队</a> </li> <li class="level-3" data-indent-level="3"> <a href="/zh-hans/individuals/seniors-retirees" title="老人与退休者" id="term-25151" rel="child" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans">老人与退休者</a> </li> </ul> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hans/businesses" title="企业和自雇经营" id="term-17741" rel="child" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans">企业和自雇经营</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hans/charities-and-nonprofits" title="慈善和非盈利组织" id="term-17426" rel="child" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans">慈善和非盈利组织</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hans/individuals/international-taxpayers" title="国际纳税人" id="term-18241" rel="child" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans">国际纳税人</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hans/government-entities/governmental-liaisons" title="政府联络员（英文）" id="term-18021" rel="child" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans">政府联络员（英文）</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hans/government-entities/federal-state-local-governments" title="联邦州地方政府（英文）" id="term-17971" rel="child" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans">联邦州地方政府（英文）</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hans/government-entities/indian-tribal-governments" title="美洲原住印度氏族部落政府（英文）" id="term-18086" rel="child" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans">美洲原住印度氏族部落政府（英文）</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hans/tax-exempt-bonds" title="免税债券（英文）" id="term-18136" rel="child" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans">免税债券（英文）</a> </li> </ul> </section> </div> </div> <div class="pup-header-content-rt no-gutter col-sm-12 col-md-9"> <a id="main-content"></a> <div class="region region-content"> <div data-drupal-messages-fallback class="hidden"></div><section id="block-puplanguagewarning" data-block-plugin-id="pup_language_warning" class="block block-pup-language-warning clearfix"> <div class="pup-media-alert"> <div class="pup-media-alert__historical" role="alert"> <div class="pup-media-alert__icon"></div> <div class="pup-media-alert__content"> 本网业目前尚未译成中文. <a href="https://www.irs.gov/zh-hans/help/let-us-help-you#help">获取您语言的帮助</a>. </div> </div> </div> </section> <article lang="en" about="/individuals/managing-your-taxes-after-a-life-event" class="pup-article full clearfix row"> <div class="col-md-8 col-sm-12 col-xs-12"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><p dir="ltr">Organized by type of event, this page provides resources that explain the tax impact of each. Since life events can affect your refund or how much you owe the IRS at tax time, the IRS recommends you use the <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="198cac16-1983-4673-9de2-df4c8ef3e4c1" href="/individuals/tax-withholding-estimator" title="Tax Withholding Estimator">Tax Withholding Estimator</a> to check and make sure you’re paying the right amount of tax from each paycheck.</p> <h2><a id="top" name="top"> </a>Life events</h2> <ul> <li><a href="#birth">From birth through childhood</a></li> <li><a href="#divorce">Divorce or separation</a></li> <li><a href="#Tax Relief for Spouses">Tax relief for spouses</a></li> <li><a href="#healthcare">Health care law</a></li> <li><a href="#jobs">Starting a new career or job loss</a></li> <li><a href="#disasters">Disasters and casualties</a></li> <li><a href="#disability">Persons with disabilities</a></li> <li><a href="#retirement">Planning for retirement?</a></li> <li><a href="#mutualfunds">Mutual fund distributions</a></li> <li><a href="#homeowner">First-time home owner</a></li> <li><a href="#moving">Moving?</a></li> <li><a href="#bankruptcy">Bankruptcy</a></li> <li><a href="#decedents">Deceased person</a></li> </ul> <hr> <h3><a id="birth" name="birth"> </a>From birth through childhood</h3> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="e2bbe878-6ef2-4eb7-8924-24861179f144" href="/individuals/adoption-taxpayer-identification-number" title="Adoption taxpayer identification number">What is an ATIN?</a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="767b24a7-c5d3-4760-9586-fc5efc8a884b" href="https://www.irs.gov/pub/irs-pdf/p972.pdf" title="2022 Publ 972 (PDF)">Publication 972, Child Tax Credit <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="c41e3835-c385-47c4-baf1-793ea03ef59d" href="https://www.irs.gov/pub/irs-pdf/p970.pdf" title="2023 Publ 970 (PDF)">Publication 970, Tax Benefits for Education <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="2cb4f611-c244-4b06-878d-f9137b627477" href="https://www.irs.gov/pub/irs-pdf/p929.pdf" title="2021 Publ 929 (PDF)">Publication 929, Tax Rules for Children and Dependents <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="4acaffc8-4b32-479f-af7c-6bc23902a13f" href="/credits-deductions/individuals/earned-income-tax-credit-eitc" title="Earned Income Tax Credit (EITC)">Earned Income Tax Credit</a> Can Lower Your Federal Tax Liabilities</li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="21fed780-6aa0-47e3-a224-ff4ddba9b1f7" href="https://www.irs.gov/pub/irs-pdf/f8863.pdf" title="2024 Form 8863 (PDF)">Form 8863, Education Credits (Hope and Lifetime Learning Credits) <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="c5b4a144-aeda-4f3b-8836-efd7cd49d97a" href="https://www.irs.gov/pub/irs-pdf/p501.pdf" title="2023 Publ 501 (PDF)">Publication 501, Exemptions, Standard Deductions, and Filing Status <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="f8048c2d-87da-4a3a-b4ae-c48840efd2c1" href="https://www.irs.gov/pub/irs-pdf/f8615.pdf" title="2024 Form 8615 (PDF)">Form 8615, Tax for Children Under Age 14 Who Have Investment Income of More Than $1,600 <span class="link-label label-file label-file-pdf">PDF</span></a></li> </ul> <p><a href="#top">Back to top</a></p> <hr> <h3><a id="divorce" name="divorce"></a>Divorce or separation</h3> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="294e2b9e-7b9c-469d-a308-7ecb746ed3e5" href="/individuals/filing-taxes-after-divorce-or-separation" title="Filing taxes after divorce or separation">Filing Taxes After Divorce or Separation</a></li> </ul> <p><a href="#top">Back to top</a></p> <hr> <h3><a id="Tax Relief for Spouses" name="Tax Relief for Spouses"></a>Tax relief for spouses</h3> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="a07134e2-844e-468e-b888-15138be6c344" href="/individuals/innocent-spouse-relief" title="Innocent spouse relief">Innocent Spouse Relief</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="67077571-5fb7-4efc-80e6-25dd939faee7" href="/individuals/separation-of-liability-relief" title="Separation of liability relief">Separation of Liability Relief</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="c335ab9c-bb36-462e-ba4f-5519ba4d4223" href="/individuals/equitable-relief" title="Equitable relief">Equitable Relief</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="e4df83e1-5509-49ef-87af-eb845bb22faa" href="/individuals/injured-spouse-relief" title="Injured spouse relief">Injured Spouse Relief</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="dba49f45-a719-43ea-9b26-233dfb395092" href="/appeals/innocent-spouse" title="Innocent Spouse">Appeal a Spouse Relief Determination</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="dc37a6ca-941c-4fd3-ba6b-328f7f1ba6b2" href="/forms-pubs/about-publication-504" title="About Publication 504, Divorced or Separated Individuals">About Divorced and Separated Individuals, Publication 504</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="294d11b1-7c7b-4032-8f0e-aa690a704120" href="/forms-pubs/about-publication-971" title="About Publication 971, Innocent Spouse Relief">About Innocent Spouse Relief, Publication 971</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="353036c4-02a3-41c1-b3b4-96a6e8e99f25" href="/forms-pubs/about-form-8379" title="About Form 8379, Injured Spouse Allocation">About Injured Spouse Allocation, Form 8379</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="585cd319-8b27-4306-88df-449b4d076da2" href="/forms-pubs/about-publication-555" title="About Publication 555, Community Property">About Community Property, Publication 555</a></li> </ul> <p><a href="#top">Back to top</a></p> <hr> <h3><a id="healthcare" name="healthcare"> </a>Health care law</h3> <ul> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="2d590692-2f5b-4a14-83a5-e7a156392513" href="https://www.irs.gov/pub/irs-pdf/p5093.pdf" title="0713 Publ 5093 (PDF)">Publication 5093, Health Care Online Resources <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="ad4c3935-38c9-4c2b-8869-bd9c9d8501e5" href="https://www.irs.gov/pub/irs-pdf/p5120.pdf" title="0218 Publ 5120 (PDF)">Publication 5120, Facts About the Premium Tax Credit - Flyer <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="dbef1cf5-6786-49ac-aa3d-49388a16a109" href="https://www.irs.gov/pub/irs-pdf/p5120sp.pdf" title="0518 Publ 5120 (SP) (PDF)">Publication 5120 (SP), Facts About the Premium Tax Credit - Flyer (in Spanish) <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="b724fe1c-aa31-4e5b-b602-60e51ee1057f" href="https://www.irs.gov/pub/irs-pdf/p5152.pdf" title="0516 Publ 5152 (PDF)">Publication 5152, Report Changes to the Marketplace as They Happen <span class="link-label label-file label-file-pdf">PDF</span></a></li> </ul> <p><a href="#top">Back to top</a></p> <hr> <h3><a id="jobs" name="jobs"> </a>Starting a new career or job loss</h3> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="52e75a09-0ba2-4838-8cd0-d8a46a447179" href="/individuals/employees/tax-withholding" title="Tax Withholding">Withholding</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="10a09008-2109-42c9-9a53-d53559505000" href="/individuals/employees/unemployment-compensation" title="Unemployment compensation">Unemployment</a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="131b358f-24a5-46eb-9842-16deb385297c" href="https://www.irs.gov/pub/irs-pdf/p531.pdf" title="1223 Publ 531 (PDF)">Publication 531, Reporting Tip Income <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="278812a6-48d8-4b3f-a4fc-d5cde8acc821" href="https://www.irs.gov/pub/irs-pdf/p1976.pdf" title="0217 Publ 1976 (PDF)">Independent Contractor or Employee? <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="8d14f64d-ee56-41f1-9434-ff15e4b1f518" href="https://www.irs.gov/pub/irs-pdf/p4128.pdf" title="0520 Publ 4128 (PDF)">Publication 4128, Tax Impact of Job Loss <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="a7d40f3c-0431-4073-955a-d939e6a24e77" href="https://www.irs.gov/pub/irs-pdf/p969.pdf" title="2023 Publ 969 (PDF)">Publication 969, Medical Savings Accounts <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="3dac9936-b500-4db7-b870-5d8b8be5d5f2" href="https://www.irs.gov/pub/irs-pdf/p529.pdf" title="1220 Publ 529 (PDF)">Publication 529, Miscellaneous Deductions <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="bfe83d3d-53a6-4d36-b5d5-7d9e5a53b669" href="https://www.irs.gov/pub/irs-pdf/p525.pdf" title="2023 Publ 525 (PDF)">Publication 525, Taxable and Nontaxable Income <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="6a56f1a0-da68-44ff-ad5b-6c905395d4ba" href="https://www.irs.gov/pub/irs-pdf/p505.pdf" title="2024 Publ 505 (PDF)">Publication 505, Tax Withholding and Estimated Tax <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="c8de496b-153e-46d4-8aee-a99af69526d5" href="https://www.irs.gov/pub/irs-pdf/fw4.pdf" title="2024 Form W-4 (PDF)">W-4, Employee's Withholding Certificate <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="dee2574a-eb99-4c9e-9088-c9d60c9aa577" href="https://www.irs.gov/pub/irs-pdf/p463.pdf" title="2023 Publ 463 (PDF)">Publication 463, Travel, Entertainment, Gift, and Car Expenses <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="057f9824-d76d-4da3-aee2-022a7d0121bf" href="https://www.irs.gov/pub/irs-pdf/p587.pdf" title="2023 Publ 587 (PDF)">Publication 587, Business Use of Your Home (Including Use of Home by Daycare Providers) <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="242ecdd2-e58f-4303-b985-bf4b1a5caffa" href="https://www.irs.gov/pub/irs-pdf/p571.pdf" title="0124 Publ 571 (PDF)">Publication 571, Tax-Sheltered Annuity Programs for Employees of Public Schools and Certain Tax-Exempt Organizations <span class="link-label label-file label-file-pdf">PDF</span></a></li> </ul> <p><a href="#top">Back to top</a></p> <hr> <h3><a id="disasters" name="disasters"> </a>Disasters and casualties</h3> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="f153d1e1-c821-4415-8452-007a7a7afee7" href="/newsroom/tax-relief-in-disaster-situations" title="Tax relief in disaster situations">Tax Relief in Disaster Situations</a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="eacac3f2-18df-45aa-ab6b-af15588d7640" href="https://www.irs.gov/pub/irs-pdf/p551.pdf" title="1222 Publ 551 (PDF)">Publication 551, Basis of Assets <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="557f5e88-3ddd-42fd-8f4d-7c125bb1f8a7" href="https://www.irs.gov/pub/irs-pdf/p547.pdf" title="2023 Publ 547 (PDF)">Publication 547, Casualties, Disasters, and Thefts <span class="link-label label-file label-file-pdf">PDF</span></a></li> </ul> <p><a href="#top">Back to top</a></p> <hr> <h3><a id="disability" name="disability"> </a>Persons with disabilities</h3> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="6478d23d-f8e1-4e45-a393-777e9cc06449" href="/credits-deductions/individuals/earned-income-tax-credit/disability-and-the-earned-income-tax-credit-eitc" title="Disability and the Earned Income Tax Credit (EITC)">Disability and the Earned Income Tax Credit</a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="bbe15911-2172-4c99-9d31-b80efafeab48" href="https://www.ssa.gov/benefits/disability/" title="Social Security Administration Disability Benefits">Social Security Disability Insurance (SSDI)</a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="c11c6a0a-00ce-4313-9623-f3668db08ac4" href="https://www.ssa.gov/ssi/" title="Social Security Administration Supplemental Security Income (SSI)">Supplemental Security Income (SSI)</a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="18c0fa2a-7248-4e0b-80aa-b80465ee9460" href="https://www.ssa.gov/ssi/spotlights/spot-able.html" title="Social Security Administration Spotlight on Achieving a Better Life Experience (ABLE) Accounts">Spotlight on Achieving a Better Life Experience (ABLE) Accounts- 2023 edition</a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="ead7e0ea-4f25-4145-80b1-77ba0ba7d8d4" href="https://www.ssa.gov/payee/able_accounts.htm" title="Social Security Administration Payee and ABLE Accounts">Payee and ABLE Accounts</a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="d3d17721-24aa-4062-b643-01411de152ed" href="https://www.irs.gov/pub/irs-pdf/p3966.pdf" title="0521 Publ 3966 (PDF)">Publication 3966, Taxpayers with Disabilities <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="efb58106-b0e5-4535-8033-330defc1f46d" href="https://www.irs.gov/pub/irs-pdf/p502.pdf" title="2023 Publ 502 (PDF)">Publication 502, Medical and Dental Expenses <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="e374ed15-1d8d-4e51-ac7b-8408c25bbbdd" href="https://www.irs.gov/pub/irs-pdf/p524.pdf" title="2023 Publ 524 (PDF)">Publication 524, Credit for the Elderly or Disabled <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="57d7b492-fd43-4c06-9647-9687fa4f786e" href="https://www.irs.gov/pub/irs-pdf/p907.pdf" title="2023 Publ 907 (PDF)">Publication 907, Tax Highlights for Persons with Disabilities <span class="link-label label-file label-file-pdf">PDF</span></a></li> </ul> <p><a href="#top">Back to top</a></p> <hr> <h3><a id="retirement" name="retirement"> </a>Planning for retirement?</h3> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="644ee5f1-173c-44dc-b895-60c7b1365934" href="/retirement-plans/retirement-plans-faqs-regarding-iras" title="Retirement plans FAQs regarding IRAs">FAQs Regarding IRAs</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="158ea6ba-91c5-49cd-8a22-d0524a647179" href="/retirement-plans/choosing-a-retirement-plan-plan-options" title="Choosing a retirement plan: Plan options">Choosing a Retirement Plan</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="e44e91b5-a77f-43ae-b5f8-2796345f13b4" href="/retirement-plans/resources-ira-based-plans" title="Resources — IRA-based plans">Resources - IRA Based Plans</a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="9f604244-b1e5-4385-869c-8fff77d9682f" href="https://www.irs.gov/pub/irs-pdf/p575.pdf" title="2023 Publ 575 (PDF)">Publication 575, Pension and Annuity Income <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="662feec7-48c4-4c1b-8316-f417fef57803" href="https://www.irs.gov/pub/irs-pdf/p554.pdf" title="2023 Publ 554 (PDF)">Publication 554, Older Americans' Tax Guide <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="79b8b465-ffbe-4175-88bd-6525681c3a0f" href="/newsroom/get-credit-for-your-retirement-savings-contributions" title="Get Credit for Your Retirement Savings Contributions">Retirement Savings Contributions Credit (Saver's Credit)</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="a5a08968-f214-4ab3-b034-fe48fb735e44" href="/retirement-plans/irc-403b-tax-sheltered-annuity-plans" title="IRC 403(b) tax-sheltered annuity plans">Choosing a Retirement Plan: 403(b) Tax-Sheltered Annuity Plan</a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="23e9421e-1cda-4291-bc68-917afc922c2d" href="https://www.irs.gov/pub/irs-pdf/p721.pdf" title="2023 Publ 721 (PDF)">Publication 721, Tax Guide to U.S. Civil Service Retirement Benefit <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="7e6b69bc-fce3-4ffa-9f90-c6e347ff1deb" href="https://www.irs.gov/pub/irs-pdf/p915.pdf" title="2023 Publ 915 (PDF)">Publication 915, Social Security and Equivalent Railroad Retirement Benefits <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="5b77cbdc-d43f-4aac-9cd9-578513829246" href="https://www.irs.gov/pub/irs-pdf/p590a.pdf" title="2023 Publ 590-A (PDF)">Publication 590-A, Contributions to Individual Retirement Arrangements (IRAs) <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="53d66270-ef40-4e67-acef-161cb1f57f6e" href="https://www.irs.gov/pub/irs-prior/p590b--2014.pdf" title="2014 Publ 590-B (PDF) 1">Publication 590-B, Distributions from Individual Retirement Arrangements (IRAs) <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="fc2c2733-4aef-4bb3-862b-1a36a48ef237" href="https://www.ssa.gov/prepare/plan-retirement" title="Social Security Administration Plan for Retirement">Plan for retirement (SSA)</a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="3457fb8f-af7d-4ed7-b892-a845857b313a" href="https://www.ssa.gov/benefits/retirement/planner/taxes.html" title="Social Security Administration Income taxes and your Social Security benefit">Income Taxes And Your Social Security Benefit</a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="666650a6-a338-42c8-b698-965ea30c516f" href="https://www.ssa.gov/manage-benefits/request-withhold-taxes" title="Social Security Administration Request to withhold taxes">Request to Withhold Taxes from your Social Security Benefits</a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="e3926eff-ced4-46fd-812b-144c0d8ecef3" href="https://www.ssa.gov/manage-benefits/get-tax-form-10991042s" title="Social Security Administration Get tax form (1099/1042S)">Get your Social Security Benefit Statement (SSA-1099)</a></li> </ul> <p><a href="#top">Back to top</a></p> <hr> <h3 dir="ltr"><a id="mutualfunds" name="mutualfunds"> </a>Mutual fund distributions</h3> <ul> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="c734b0e5-fdda-4164-8e9a-4d416b16f123" href="https://www.irs.gov/pub/irs-pdf/p4334.pdf" title="1120 Publ 4334 (PDF)">Publication 4334, SIMPLE IRA Publication <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="384de265-ae1a-4968-87b8-776a07f54b95" href="https://www.irs.gov/pub/irs-pdf/p939.pdf" title="1222 Publ 939 (PDF)">Publication 939, General Rules for Pensions and Annuities <span class="link-label label-file label-file-pdf">PDF</span></a></li> </ul> <p><a href="#top">Back to top</a></p> <hr> <h3><a id="homeowner" name="homeowner"> </a>First-time home owner</h3> <ul> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="decf6c1a-87cc-49fe-80c8-569184bbaefd" href="https://www.irs.gov/pub/irs-pdf/p936.pdf" title="2023 Publ 936 (PDF)">Publication 936, Home Mortgage Interest Deduction <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a 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label-file-pdf">PDF</span></a></li> </ul> <p><a href="#top">Back to top</a></p> <hr> <h3><a id="bankruptcy" name="bankruptcy"> </a>Bankruptcy</h3> <ul> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="cb8e5f6b-d071-4446-9785-8e1a10d27a7d" href="https://www.irs.gov/pub/irs-pdf/p908.pdf" title="0224 Publ 908 (PDF)">Publication 908, Bankruptcy Tax Guide <span class="link-label label-file label-file-pdf">PDF</span></a></li> </ul> <p><a href="#top">Back to top</a></p> <hr> <h3><a id="decedents" name="decedents"> </a>Deceased person</h3> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="1d2a55bf-96e5-4f3e-bbf6-81f498d6f2a5" href="/individuals/deceased-person" title="Deceased person">Managing a deceased persons tax responsibilities</a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="3c837cde-8b92-46df-aa78-5f824b68a154" href="https://www.irs.gov/pub/irs-pdf/f56.pdf" title="1122 Form 56 (PDF)">Form 56, Notice Concerning Fiduciary Relationship <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="e79f751c-f63b-4fa1-92a8-af76abf307c5" href="https://www.irs.gov/pub/irs-pdf/p559.pdf" title="2023 Publ 559 (PDF)">Publication 559, Survivors, Executors and Administrators <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="c36e62a3-0b7d-4246-aa63-97bd7301a363" href="https://www.irs.gov/pub/irs-pdf/f1310.pdf" title="1024 Form 1310 (PDF)">Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer <span class="link-label label-file label-file-pdf">PDF</span></a></li> </ul> <p><a href="#top">Back to top</a></p> </div> </div> <div class="col-md-4 col-sm-12 col-xs-12 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