国际纳税人 | 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 class="active"><a href="/zh-hans/individuals/international-taxpayers" id="accessible-megamenu-shenbao-submenu-4" data-drupal-link-system-path="node/19696" class="is-active" aria-current="page">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-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-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 class="active"> 国际纳税人 </li> </ol> </nav> </div> <h1 class="pup-page-node-type-landing-page__title">国际纳税人</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/19696" class="en"><a href="/individuals/international-taxpayers" class="language-link" lang="en" xml:lang="en" hreflang="en" data-drupal-link-system-path="node/19696">English</a></li><li hreflang="es" data-drupal-link-system-path="node/19696" class="es"><a href="/es/individuals/international-taxpayers" class="language-link" lang="es" xml:lang="es" hreflang="es" data-drupal-link-system-path="node/19696">Español</a></li><li hreflang="zh-hans" data-drupal-link-system-path="node/19696" class="zh-hans is-active" aria-current="page"><a href="/zh-hans/individuals/international-taxpayers" class="language-link is-active" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans" data-drupal-link-system-path="node/19696" aria-current="page">中文 (简体)</a></li><li hreflang="zh-hant" data-drupal-link-system-path="node/19696" class="zh-hant"><a href="/zh-hant/individuals/international-taxpayers" class="language-link" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant" data-drupal-link-system-path="node/19696">中文 (繁體)</a></li><li hreflang="ko" data-drupal-link-system-path="node/19696" class="ko"><a href="/ko/individuals/international-taxpayers" class="language-link" lang="ko" xml:lang="ko" hreflang="ko" data-drupal-link-system-path="node/19696">한국어</a></li><li hreflang="ru" data-drupal-link-system-path="node/19696" class="ru"><a href="/ru/individuals/international-taxpayers" class="language-link" lang="ru" xml:lang="ru" hreflang="ru" data-drupal-link-system-path="node/19696">Русский</a></li><li hreflang="vi" data-drupal-link-system-path="node/19696" class="vi"><a href="/vi/individuals/international-taxpayers" class="language-link" lang="vi" xml:lang="vi" hreflang="vi" data-drupal-link-system-path="node/19696">Tiếng Việt</a></li><li hreflang="ht" data-drupal-link-system-path="node/19696" class="ht"><a href="/ht/individuals/international-taxpayers" class="language-link" lang="ht" xml:lang="ht" hreflang="ht" data-drupal-link-system-path="node/19696">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 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" data-indent-level="2"> <a href="/zh-hans/how-to-file-your-taxes-step-by-step" title="个人" id="term-18191" rel="child" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans">个人</a> </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 is-active is-active-trail" data-indent-level="2"> <a href="/zh-hans/individuals/international-taxpayers" title="国际纳税人" id="term-18241" rel="parent" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans">国际纳税人</a> <ul class="inner"> <li class="level-3" data-indent-level="3"> <a href="/zh-hans/individuals/international-individuals" title="个人 - 国际" id="term-18256" rel="child" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans">个人 - 国际</a> </li> <li class="level-3" data-indent-level="3"> <a href="/zh-hans/businesses/international-business" title="企业 - 国际（英文）" id="term-18246" rel="child" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans">企业 - 国际（英文）</a> </li> </ul> </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> </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="block_content:3bd72010-c776-4a1a-9383-efd3006cc5ea" class="block block-block-content block-block-content3bd72010-c776-4a1a-9383-efd3006cc5ea clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><div class="row pup-callout"> <h2 style="display: flex;">   <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="7838c25e-adc6-42d7-9c33-0436e4a5da15" href="/zh-hans/individuals/international-individuals" title="国际个人">国际个人</a></h2> <div class="col-md-7"> <p style="margin-bottom: 10px;">在美国境内有收入的外国人或在美国境外有收入的美国公民和税法定义的居民的税收信息</p> </div> <div class="col-md-5"> <p><strong>相关内容</strong></p> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="e40465dc-92c3-46cf-bd8e-76134ab64d95" href="/individuals/international-taxpayers/foreign-students-scholars-teachers-researchers-and-exchange-visitors-0" title="Foreign students, scholars, teachers, researchers and exchange visitors">外国人（英文）</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="59b54212-9ad0-450e-873f-5d9bb49efd15" href="/individuals/international-taxpayers/individuals-living-or-working-in-a-us-territory" title="Individuals living or working in a U.S. Territory">美国领土居民（英文）</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="93fa75b3-6f0a-48d6-b983-d4a2fc839fae" href="/individuals/international-taxpayers/taxpayers-living-abroad" title="Taxpayers Living Abroad">海外的美国居民和税法定义的居民（英文）</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="fd2de238-60ac-4735-a5f4-12be73504503" href="/businesses/corporations/foreign-account-tax-compliance-act-fatca" title="Foreign Account Tax Compliance Act (FATCA)">国外帐户税收执行法案 (<span dir="ltr" lang="en">FATCA</span>) (英文)</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="af213c93-7ea6-40ee-9c66-c4d295ce5d9d" href="/zh-hans/individuals/individual-taxpayer-identification-number" title="个人报税识别号码">个人纳税人识别号码 (<span dir="ltr" lang="en">ITIN</span>)</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="b1f35ff9-ff9f-40c5-9c90-47e0d11eddaa" href="/zh-hans/help/contact-my-local-office-internationally" title="联系国际上我的本地办事处">在美国境外联系我们</a></li> </ul> </div> </div> </div> </section> </div> </div> </div> <div class="row"> <div class="col-lg-12 col-md-12 col-sm-12"> <div class="block-region-second-row-col-1"> <section data-block-plugin-id="block_content:23bda769-3f0f-4189-9ac7-41a1c2215ae5" class="block block-block-content block-block-content23bda769-3f0f-4189-9ac7-41a1c2215ae5 clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><div class="row pup-callout"> <h2 style="display: flex;">   <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="52b0cba1-7df2-4b52-86d3-2f6e9de9342b" href="/businesses/international-business" title="International business">国际企业（英文）</a></h2> <div class="col-md-7"> <p 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