未存款罰款 | Internal Revenue Service

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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--2"><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-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-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/payments" lang=zh-hant xml:lang=zh-hant >付款</a></li><li lang=zh-hant xml:lang=zh-hant ><a href="/zh-hant/payments/penalties" lang=zh-hant xml:lang=zh-hant >罰款</a></li><li class="active"> 未存款罰款 </li> </ol> </nav> </div> <h1 class="pup-page-node-type-article-page__title">未存款罰款</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/91936" class="en"><a href="/payments/failure-to-deposit-penalty" class="language-link" lang="en" xml:lang="en" hreflang="en" data-drupal-link-system-path="node/91936">English</a></li><li hreflang="es" data-drupal-link-system-path="node/91936" class="es"><a href="/es/payments/failure-to-deposit-penalty" class="language-link" lang="es" xml:lang="es" hreflang="es" data-drupal-link-system-path="node/91936">Español</a></li><li hreflang="zh-hans" data-drupal-link-system-path="node/91936" class="zh-hans"><a href="/zh-hans/payments/failure-to-deposit-penalty" class="language-link" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans" data-drupal-link-system-path="node/91936">中文 (简体)</a></li><li hreflang="zh-hant" data-drupal-link-system-path="node/91936" class="zh-hant is-active" aria-current="page"><a href="/zh-hant/payments/failure-to-deposit-penalty" class="language-link is-active" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant" data-drupal-link-system-path="node/91936" aria-current="page">中文 (繁體)</a></li><li hreflang="ko" data-drupal-link-system-path="node/91936" class="ko"><a href="/ko/payments/failure-to-deposit-penalty" class="language-link" lang="ko" xml:lang="ko" hreflang="ko" data-drupal-link-system-path="node/91936">한국어</a></li><li hreflang="ru" data-drupal-link-system-path="node/91936" class="ru"><a href="/ru/payments/failure-to-deposit-penalty" class="language-link" lang="ru" xml:lang="ru" hreflang="ru" data-drupal-link-system-path="node/91936">Русский</a></li><li hreflang="vi" data-drupal-link-system-path="node/91936" class="vi"><a href="/vi/payments/failure-to-deposit-penalty" class="language-link" lang="vi" xml:lang="vi" hreflang="vi" data-drupal-link-system-path="node/91936">Tiếng Việt</a></li><li hreflang="ht" data-drupal-link-system-path="node/91936" class="ht"><a href="/ht/payments/failure-to-deposit-penalty" class="language-link" lang="ht" xml:lang="ht" hreflang="ht" data-drupal-link-system-path="node/91936">Kreyòl ayisyen</a></li></ul> </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 付款</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/payments/direct-pay-with-bank-account" title="銀行賬戶" id="term-18851" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">銀行賬戶</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/payments/pay-your-taxes-by-debit-or-credit-card" title="借記卡或信用卡" id="term-18861" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">借記卡或信用卡</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/payments/online-account-for-individuals" title="您的線上帳戶" id="term-18856" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">您的線上帳戶</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/payments/eftps-the-electronic-federal-tax-payment-system" title="營業稅付款（聯邦電子繳稅系統「EFTPS」）" id="term-18866" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">營業稅付款（聯邦電子繳稅系統「EFTPS」）</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/payments/online-payment-agreement-application" title="付款計劃" id="term-18881" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">付款計劃</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/payments/get-help-with-tax-debt" title="稅務債務協助" id="term-29531" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">稅務債務協助</a> </li> <li class="level-2 is-active is-active-trail" data-indent-level="2"> <a href="/zh-hant/payments/penalties" title="罰款" id="term-18886" rel="parent" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">罰款</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/payments/interest" title="利息" id="term-29296" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">利息</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/payments/tax-withholding" title="預扣" id="term-25571" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">預扣</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/individuals/international-taxpayers/foreign-electronic-payments-tax-type-codes" title="國外電子付款" id="term-18871" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">國外電子付款</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/payments/electronic-payment-of-user-fees" title="用戶費用（英文）" id="term-18876" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">用戶費用（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> <article about="/zh-hant/payments/failure-to-deposit-penalty" 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>未存款罰款適用於員工不支付<a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="863e2424-5a55-498f-93a0-1d2e5f89b7fb" href="/zh-hant/businesses/small-businesses-self-employed/employment-taxes" title="就業稅">就業稅</a>存款之情形：</p> <ul> <li>準時</li> <li>正確金額</li> <li>正確方式</li> </ul> <p>僱主繳納的稅款包含聯邦所得稅、社會保障稅和醫療保險稅，以及聯邦失業稅。僱主必須依照<a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="e5b15777-9944-4dc0-9f03-2069ce340ce2" href="/zh-hant/businesses/small-businesses-self-employed/depositing-and-reporting-employment-taxes" title="存款和報告就業稅">每月或每半個的排程</a>向國稅局發送就業稅。</p> <p>罰款為您未準時存入、未繳納正確金額，或未以正確方式繳納的稅款的一定比例。</p> <h2>您如何能瞭解您積欠罰款</h2> <p>如果您積欠未存款罰款，我們會向您發送通知或信件。有關更多資訊，請參閱<a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="c00a80ab-6342-4661-9bd0-f386449f7a16" href="/zh-hant/individuals/understanding-your-irs-notice-or-letter" title="了解國稅局給您的通知或信函">瞭解您的國稅局通知或信件</a>。</p> <h2>我們如何計算罰款</h2> <p>我們根據您逾期存入的日曆天數計算未存款罰款，從截止日開始算起。</p> <p>罰款金額不會累計。例如，如果您的存款逾期超過 15 個日曆日，我們不會在稍早的 2% 和 5% 逾期罰款上加收一個 10% 的罰款。在此情況下，您的全新罰款將會是 10%。</p> <table class="table complex-table table-striped table-bordered table-responsive"> <thead> <tr> <th>逾期存入的日曆天數</th> <th>罰款金額</th> </tr> </thead> <tbody> <tr> <td>1 到 5 個日曆日</td> <td>未繳納存款的 2%</td> </tr> <tr> <td>6 到 15 個日曆日</td> <td>未繳納存款的 5%</td> </tr> <tr> <td>超過 15 個日曆日</td> <td>未繳納存款的 10%</td> </tr> <tr> <td>您首次收到通知或信件的日期的 10 個日曆日後（例如，<span dir="ltr" lang="en">CP</span>220 通知）<strong>或</strong>您收到立即繳款通知或信件的當日（例如，<span dir="ltr" lang="en">CP</span>504J 通知）</td> <td>未繳納存款的 15%</td> </tr> </tbody> </table> <h2>罰款利息</h2> <p>我們會在罰款上收取利息。</p> <p>我們開始收取利息的日期依罰款類型而有所不同。利息會增加您的欠款金額，直到您將欠款繳清。有關我們收取的罰款利息的更多資訊，請參閱<a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="5a068062-c4d8-4ddc-9ec3-fe44e4dd1667" href="/zh-hant/payments/interest" title="利息">繳納不足和溢繳的利息（英文）</a>。</p> <h2>繳納罰款</h2> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="375ad50a-8cda-4b40-8cc1-8cd3facd7307" href="/zh-hant/payments" title="線上支付">向我們全額繳款或繳納您的稅款</a>以避免產生未來罰款以及累積利息。</p> <h2>消除或減少罰款</h2> <p>在您真誠行事並能出示無法滿足您的稅務義務的<a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="34fb6f12-b197-4071-b0ec-0f5dde6f7a59" href="/zh-hant/payments/penalty-relief-for-reasonable-cause" title="由於合理的原因而減免罰款">合理原由（英文）</a>時，我們也許可以消除或減低部分罰款。在法律上，除非先消除或減低罰款，否則我們無法消除或減低利息。</p> <p>有關更多資訊，請參閱<a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="5cb021d4-c16a-4345-b836-6fd9737b379c" href="/zh-hant/payments/penalty-relief" title="罰款減免">罰款減免（英文）</a>。</p> <h3>無銀行帳戶情況下消除罰款</h3> <p>如您已申報納稅申報表但沒有銀行帳戶，您能夠向我們發送請求，要求我們消除罰款。如要向我們發送請求：</p> <ol> <li>獲取一份銀行拒絕您開設帳戶的聲明，並須有簽名和簽署日期。聲明不得超過 2 年。</li> <li>向我們發送信件，要求我們消除罰款。在您的信件中描述您如何嘗試開設一個銀行帳戶。</li> <li>隨附一份我們向您發送的通知的副本。</li> <li>將您的請求發送至我們向您發送的通知上的地址。</li> </ol> <h2>對罰款提出爭議</h2> <p>如果您不同意您積欠的金額，您可以對罰款提出爭議。</p> <p>請撥打您的通知或信件右上方的免付費電話與我們聯絡，或向我們發送信件，描述我們應該重新審視罰款的原因。請簽名並將信件及支援文件送至您的通知或信件上的地址。</p> <p>在致電或發送信件時，請備妥下列資訊：</p> <ul> <li>我們向您發送的信件或通知</li> <li>您希望我方重新審視的罰款</li> <li>對於每項罰款，您為何認為我們應該消除罰款的原因</li> </ul> <p>如果您沒有收到通知或信件，請使用<a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="f2ce1661-ca57-4ae9-acb9-284abe27b0c1" href="/zh-hant/help/let-us-help-you" title="讓我們幫您">電話協助</a>。</p> <h2>避免罰款</h2> <p>請審閱<a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="e5b15777-9944-4dc0-9f03-2069ce340ce2" href="/zh-hant/businesses/small-businesses-self-employed/depositing-and-reporting-employment-taxes" title="存款和報告就業稅">存入及申報就業稅</a>的排程、截止日期，以及須申報的表格的資訊。</p> <h3>無銀行帳戶情況下避免罰款</h3> <p>如您尚未申報納稅申報表並且沒有銀行帳戶，您能夠向我們發送請求，要求我們不要收取罰款。如要向我們發送請求：</p> <ol> <li>獲取一份銀行拒絕您開設帳戶的聲明，並須有簽名和簽署日期。聲明不得超過 2 年。</li> <li>請在就業納稅申報表上寫下「<span dir="ltr" lang="zh-hans">unbanked</span>」一詞（《表格 941》、《表格 943》、《表格 944》或《表格 945》）。</li> <li>向我們發送信件要求我們不要收取罰款。在您的信件中描述您如何嘗試開設一個銀行帳戶。</li> <li>隨附一份具有簽名和簽署日期的銀行聲明，以及您對就業納稅申報表的請求信。</li> <li>請將您的請求發送至表格說明中的地址。</li> </ol> <h3>申請付款計劃</h3> <p>如果您無法準時繳納全額稅款，請支付您現在可繳納的金額並<a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="c688bb67-5159-41b3-9126-14f088e5c7b1" href="/zh-hant/payments/online-payment-agreement-application" title="線上申請分期付款協議">申請付款計劃</a>。當您設定付款金額後，您可以減低未來的罰款。</p> <h2>尋求協助</h2> <p>如需在罰款上獲得協助，請撥打通知或信件上的電話號碼。如果您沒有收到信件或通知，請使用<a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="f2ce1661-ca57-4ae9-acb9-284abe27b0c1" href="/zh-hant/help/let-us-help-you" title="讓我們幫您">電話協助</a>。</p> <h2>法律及法規</h2> <ul> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="e93d8fcb-04ab-43b9-8a8f-0016838d3be9" href="https://uscode.house.gov/view.xhtml?req=(title:26%20section:6656%20edition:prelim)%20OR%20(granuleid:USC-prelim-title26-section6656)&f=treesort&edition=prelim&num=0&jumpTo=true" title="Failure to Make Deposit of Taxes — IRC 6656">未存入稅款 —— 國內稅收法 § 6656（英文）</a></li> </ul> </div> </div> <div class="col-md-4 col-sm-12 col-xs-12 block-region-right-column"> <div class="field field--name-field-pup-article-callout field--type-entity-reference-revisions field--label-hidden field--items row"> <div class="field--item col-sm-6 col-md-12"> <div class="paragraph paragraph--type--pup-callout paragraph--view-mode--default"> <h3 class="block-title">Related Topics</h3> <div class="field field--name-field-pup-block-reference field--type-entity-reference field--label-hidden field--item"> <div class="field-block-content-list__list"> <div class="field-block-content-list__item"> <a href='/zh-hant/newsroom/tax-updates-and-news-from-the-irs'>特殊報稅季警告</a> </div> <div class="field-block-content-list__item"> <a href='/help/processing-status-for-tax-forms'>IRS 營運狀態（英文）</a> </div> <div class="field-block-content-list__item"> <a href="/zh-hant/businesses/small-businesses-self-employed/correcting-employment-taxes" rel="bookmark"> <span>更正就業稅</span> </a> </div> <div class="field-block-content-list__item"> <a href="/zh-hant/businesses/small-businesses-self-employed/depositing-and-reporting-employment-taxes" rel="bookmark"> <span>存款和報告就業稅</span> </a> </div> <div class="field-block-content-list__item"> <a href='/forms-pubs/about-notice-931'>關於 931 號通知 —— 就業稅的存款要求（英文）</a> </div> <div class="field-block-content-list__item"> <a href='/forms-pubs/about-publication-15'>關於第15號刊物——（E 號通知）——僱主的稅務指南（英文）</a> </div> <div class="field-block-content-list__item"> <a href='/forms-pubs/about-publication-15-a'>關於第 15-A 號刊物 —— 僱主的補充性稅款指南（15 號發行物 —— 僱主的稅務指南的補充文件）(英文)</a> </div> <div class="field-block-content-list__item"> <a href='https://www.irs.gov/pub/irs-pdf/p1zht.pdf'>第 1號刊物, 作為納稅人的權利</a> </div> <div class="field-block-content-list__item"> <a href='https://www.irs.gov/pub/irs-pdf/p3498.pdf'>第 3498 號刊物 —— 檢驗流程（英文）</a> </div> <div class="field-block-content-list__item"> <a href="/zh-hant/businesses/small-businesses-self-employed/understanding-employment-taxes" rel="bookmark"> <span>認識就業稅</span> </a> </div> </div> </div> </div> </div> </div> </div> </article> </div> </div> </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: 22-Aug-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/payments/failure-to-deposit-penalty" data-a2a-title="未存款罰款"><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 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