ITA | 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 id="accessible-megamenu-shenbao-submenu" class="clearfix menu align-items-center dropdown-menu m-0 py-0" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-0" role="region"> <div class="mega-menu-container container d-md-flex px-0"> <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 py-4 me-4 flex-grow-1"> <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 py-4 me-4 flex-grow-1"> <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 py-4 me-4 flex-grow-1"> <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="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 id="accessible-megamenu-fukuan-submenu" class="clearfix menu align-items-center dropdown-menu m-0 py-0" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-1" role="region"> <div class="mega-menu-container container d-md-flex px-0"> <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 py-4 me-4 flex-grow-1"> <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 py-4 me-4 flex-grow-1"> <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="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 id="accessible-megamenu-tuishui-submenu" class="clearfix menu align-items-center dropdown-menu m-0 py-0" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-2" role="region"> <div class="mega-menu-container container d-md-flex px-0"> <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 py-4 me-3 flex-grow-1"> <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="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 id="accessible-megamenu-dimianyouhuihekouchu-submenu" class="clearfix menu align-items-center dropdown-menu m-0 py-0" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-3" role="region"> <div class="mega-menu-container container d-md-flex px-0"> <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 py-4 me-4 flex-grow-1"> <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 py-4 me-4 flex-grow-1"> <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="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 id="accessible-megamenu-biaogeheshuoming-submenu" class="clearfix menu align-items-center dropdown-menu m-0 py-0" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-4" role="region"> <div class="mega-menu-container container d-md-flex px-0"> <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 py-4 me-4 flex-grow-1"> <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 py-4 me-3 flex-grow-1"> <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 py-4 me-4 flex-grow-1"> <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="views-exposed-form col-3 block block-views block-views-exposed-filter-blockpup-site-index-search-site-search-srt-relevance" data-drupal-selector="views-exposed-form-pup-site-index-search-site-search-srt-relevance" id="block-pup-irs-barrio-exposedformpup-site-index-searchsite-search-srt-relevance-2" data-block-plugin-id="views_exposed_filter_block:pup_site_index_search-site_search_srt_relevance"> <div class="content"> <form action="/zh-hant/site-index-search" method="get" id="views-exposed-form-pup-site-index-search-site-search-srt-relevance" accept-charset="UTF-8" novalidate> <div class="d-flex flex-wrap"> <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="edit-search">Search</label> <input placeholder="搜尋" data-drupal-selector="edit-search" type="text" id="edit-search" name="search" value="" size="30" maxlength="128" class="form-control" /> </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">Include Historical Content</label> <select data-drupal-selector="edit-field-pup-historical-1" id="edit-field-pup-historical-1" name="field_pup_historical_1" class="form-select"><option value="All">- 任何 -</option><option value="1" selected="selected">No</option></select> </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">Include Historical Content</label> <select data-drupal-selector="edit-field-pup-historical" id="edit-field-pup-historical" name="field_pup_historical" class="form-select"><option value="All">- 任何 -</option><option value="1" selected="selected">No</option></select> </div><div data-drupal-selector="edit-actions" class="form-actions js-form-wrapper form-wrapper mb-3" id="edit-actions"> <button data-drupal-selector="edit-submit-pup-site-index-search" type="submit" id="edit-submit-pup-site-index-search" value="搜尋" class="button js-form-submit form-submit btn btn-primary btn-default" title="搜尋">搜尋</button> </div> </div> </form> </div> </div> </div> </div> </div> <div class="region region-mobile-collapsible" id="mobile-collapsible"> <div id="block-pup-irs-barrio-accordionmainnavigationmobile" data-block-plugin-id="accordion_menus_block:main_mobile" class="block block-accordion-menus block-accordion-menus-blockmain-mobile"> <div class="content"> <div class="accordion_menus_block_container main_mobile"> <h2 class="accordion-title"> <a href="#">申報</a> </h2> <div class="accordion_menus-block-content"> <div class="item-list"><ul class="list-group"><li class="list-group-item"><a href="/zh-hant/filing" class="mobile-only-text">概觀</a></li><li class="list-group-item"><span class="mega-menu-column-header">信息給...</span></li><li class="list-group-item"><a href="/zh-hant/how-to-file-your-taxes-step-by-step">個人</a></li><li class="list-group-item"><a href="/zh-hant/businesses">商業和自僱人士</a></li><li class="list-group-item"><a href="/zh-hant/individuals/international-taxpayers">國際納稅人</a></li><li class="list-group-item"><a href="/zh-hant/charities-and-nonprofits">慈善與非營利組織</a></li><li class="list-group-item"><a href="/zh-hant/government-entities/indian-tribal-governments">印第安部落政府</a></li><li class="list-group-item"><a href="/zh-hant/government-entities/federal-state-local-governments">聯邦、州和地方政府</a></li><li class="list-group-item"><a href="/zh-hant/tax-exempt-bonds">免稅債券</a></li><li class="list-group-item"><span class="mega-menu-column-header">為個人提交檔</span></li><li class="list-group-item"><a href="/zh-hant/filing/individuals/how-to-file">如何提交</a></li><li class="list-group-item"><a href="/zh-hant/filing/individuals/when-to-file">什麼時候提交</a></li><li class="list-group-item"><a href="/zh-hant/filing/where-to-file-tax-returns-addresses-listed-by-return-type">在哪裡提交</a></li><li class="list-group-item"><a href="/zh-hant/filing/individuals/update-my-information">更新您的資料</a></li><li class="list-group-item"><span class="mega-menu-column-header">普及的</span></li><li class="list-group-item"><a href="/zh-hant/individuals/get-transcript">獲取您的稅務記錄</a></li><li class="list-group-item"><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 class="list-group-item"><a href="/zh-hant/filing/wheres-my-amended-return">查看您的修改過的稅表狀態</a></li><li class="list-group-item"><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 class="list-group-item"><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> </div> <h2 class="accordion-title"> <a href="#">付款</a> </h2> <div class="accordion_menus-block-content"> <div class="item-list"><ul class="list-group"><li class="list-group-item"><a href="/zh-hant/payments" class="mobile-only-text">概觀</a></li><li class="list-group-item"><span class="mega-menu-column-header">支付</span></li><li class="list-group-item"><a href="/zh-hant/payments/direct-pay-with-bank-account">銀行賬戶（直接支付）</a></li><li class="list-group-item"><a href="/zh-hant/payments/online-payment-agreement-application">付款計劃（分期付款協議）</a></li><li class="list-group-item"><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 class="list-group-item"><span class="mega-menu-column-header">普及的</span></li><li class="list-group-item"><a href="/zh-hant/payments/online-account-for-individuals">您的線上帳戶</a></li><li class="list-group-item"><a href="/zh-hant/individuals/tax-withholding-estimator">預扣稅金估算表</a></li><li class="list-group-item"><a href="/zh-hant/businesses/small-businesses-self-employed/estimated-taxes">估計稅</a></li><li class="list-group-item"><a href="/zh-hant/payments/penalties">罰款</a></li></ul></div> </div> <h2 class="accordion-title"> <a href="#">退稅</a> </h2> <div class="accordion_menus-block-content"> <div class="item-list"><ul class="list-group"><li class="list-group-item"><a href="/zh-hant/refunds" class="mobile-only-text">概觀</a></li><li class="list-group-item"><a href="/zh-hant/wheres-my-refund" class="mega-menu-column-header">我的退稅在哪裡</a></li><li class="list-group-item"><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 class="list-group-item"><a href="/zh-hant/taxtopics/tc203">減少退稅</a></li><li class="list-group-item"><a href="/zh-hant/filing/file-an-amended-return">修改報稅表</a></li></ul></div> </div> <h2 class="accordion-title"> <a href="#">抵免优惠和扣除</a> </h2> <div class="accordion_menus-block-content"> <div class="item-list"><ul class="list-group"><li class="list-group-item"><a href="/zh-hant/credits-and-deductions" class="mobile-only-text">概觀</a></li><li class="list-group-item"><span class="mega-menu-column-header">信息給...</span></li><li class="list-group-item"><a href="/zh-hant/credits-and-deductions-for-individuals" title="給您和您的家人">個人</a></li><li class="list-group-item"><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 class="list-group-item"><span class="mega-menu-column-header">普及的</span></li><li class="list-group-item"><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 class="list-group-item"><a href="/zh-hant/credits-deductions/individuals/child-tax-credit">子女稅務優惠</a></li><li class="list-group-item"><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 class="list-group-item"><a href="/zh-hant/help/ita/how-much-is-my-standard-deduction">標準扣除</a></li><li class="list-group-item"><a href="/zh-hant/retirement-plans">退休計劃</a></li></ul></div> </div> <h2 class="accordion-title"> <a href="#">表格和說明</a> </h2> <div class="accordion_menus-block-content"> <div class="item-list"><ul class="list-group"><li class="list-group-item"><a href="/zh-hant/forms-instructions" class="mobile-only-text">概觀</a></li><li class="list-group-item"><span class="mega-menu-column-header">表格和說明</span></li><li class="list-group-item"><a href="/zh-hant/forms-pubs/about-form-1040" title="個人報稅表">1040表格</a></li><li class="list-group-item"><a href="/pub/irs-pdf/i1040gi.pdf" title="表格1040的說明">1040表格指示</a></li><li class="list-group-item"><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 class="list-group-item"><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 class="list-group-item"><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 class="list-group-item"><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 class="list-group-item"><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 class="list-group-item"><a href="/zh-hant/forms-pubs/about-form-9465" title="分期付款協議申請">9465表格</a></li><li class="list-group-item"><span class="mega-menu-column-header">普及的給稅務專業人士</span></li><li class="list-group-item"><a href="/zh-hant/forms-pubs/about-form-1040x" title="修改/修復稅表">1040-X表格 </a></li><li class="list-group-item"><a href="/zh-hant/forms-pubs/about-form-2848" title="申請授權委託書">2848表格</a></li><li class="list-group-item"><a href="/zh-hant/forms-pubs/about-form-w-7" title="申請ITIN">W-7表格</a></li><li class="list-group-item"><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> </div> </div> </div> <nav role="navigation" aria-labelledby="block-pup-irs-barrio-mainnavigation-menu" id="block-pup-irs-barrio-mainnavigation" data-block-plugin-id="system_menu_block:main" class="block block-menu navigation menu--main"> <h2 class="visually-hidden" id="block-pup-irs-barrio-mainnavigation-menu">主要導航</h2> <ul class="clearfix nav navbar-nav"> <li class="nav-item"> <a href="/zh-hant/filing" class="nav-link nav-link--zh-hant-filing" data-drupal-link-system-path="node/19656">申報</a> </li> <li class="nav-item"> <a href="/zh-hant/payments" class="nav-link nav-link--zh-hant-payments" data-drupal-link-system-path="node/19551">付款</a> </li> <li class="nav-item"> <a href="/zh-hant/refunds" class="nav-link nav-link--zh-hant-refunds" data-drupal-link-system-path="node/130131">退稅</a> </li> <li class="nav-item"> <a href="/zh-hant/credits-and-deductions" class="nav-link nav-link--zh-hant-credits-and-deductions" data-drupal-link-system-path="node/80206">抵免优惠和扣除</a> </li> <li class="nav-item"> <a href="/zh-hant/forms-instructions" class="nav-link nav-link--zh-hant-forms-instructions" data-drupal-link-system-path="node/6">表格和說明</a> </li> </ul> </nav> <nav role="navigation" aria-labelledby="block-pup-irs-barrio-infomenumobile-menu" id="block-pup-irs-barrio-infomenumobile" data-block-plugin-id="system_menu_block:info-menu-mobile" class="block block-menu navigation menu--info-menu-mobile"> <h2 class="visually-hidden" id="block-pup-irs-barrio-infomenumobile-menu">Info Menu Mobile</h2> <ul class="clearfix nav"> <li class="nav-item"> <a href="/zh-hant/help/let-us-help-you" title="幫助" class="nav-link nav-link--zh-hant-help-let-us-help-you" data-drupal-link-system-path="node/16916">幫助</a> </li> <li class="nav-item"> <a href="/zh-hant/newsroom" title="新聞" class="nav-link nav-link--zh-hant-newsroom" data-drupal-link-system-path="node/19646">新聞</a> </li> <li class="nav-item"> <a href="/zh-hant/charities-and-nonprofits" class="nav-link nav-link--zh-hant-charities-and-nonprofits" data-drupal-link-system-path="node/58461">慈善與非營利組織</a> </li> <li class="nav-item"> <a href="/zh-hant/tax-professionals" title="Tax Pros" class="nav-link nav-link--zh-hant-tax-professionals" data-drupal-link-system-path="node/11">稅務專業人士</a> </li> </ul> </nav> <div class="views-exposed-form block block-views block-views-exposed-filter-blockpup-site-index-search-site-search-srt-relevance" data-drupal-selector="views-exposed-form-pup-site-index-search-site-search-srt-relevance" id="block-pup-irs-barrio-exposedformpup-site-index-searchsite-search-srt-relevance-4" data-block-plugin-id="views_exposed_filter_block:pup_site_index_search-site_search_srt_relevance"> <div class="content"> <form action="/zh-hant/site-index-search" method="get" id="views-exposed-form-pup-site-index-search-site-search-srt-relevance" accept-charset="UTF-8" novalidate> <div class="d-flex flex-wrap"> <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="edit-search--2">Search</label> <input placeholder="搜尋" data-drupal-selector="edit-search" type="text" id="edit-search--2" name="search" value="" size="30" maxlength="128" class="form-control" /> </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">Include Historical Content</label> <select data-drupal-selector="edit-field-pup-historical-1" id="edit-field-pup-historical-1" name="field_pup_historical_1" class="form-select"><option value="All">- 任何 -</option><option value="1" selected="selected">No</option></select> </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">Include Historical Content</label> <select data-drupal-selector="edit-field-pup-historical" id="edit-field-pup-historical" name="field_pup_historical" class="form-select"><option value="All">- 任何 -</option><option value="1" selected="selected">No</option></select> </div><div data-drupal-selector="edit-actions" class="form-actions js-form-wrapper form-wrapper mb-3" id="edit-actions--2"> <button data-drupal-selector="edit-submit-pup-site-index-search" type="submit" id="edit-submit-pup-site-index-search" value="搜尋" class="button js-form-submit form-submit btn btn-primary btn-default" title="搜尋">搜尋</button> </div> </div> </form> </div> </div> </div> </header> <div class="featured-top"> <aside class="featured-top__inner section container clearfix" role="complementary"> </aside> </div> <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-breadcrumb" id="breadcrumb"> <div id="block-pup-irs-barrio-breadcrumbs" data-block-plugin-id="system_breadcrumb_block" class="block block-system block-system-breadcrumb-block"> <div class="content"> <nav role="navigation" aria-label="breadcrumb"> <ol class="breadcrumb"> <li lang=zh-hant xml:lang=zh-hant > <a href="/zh-hant" lang=zh-hant xml:lang=zh-hant >首頁</a> </li> <li lang=zh-hant xml:lang=zh-hant > <a href="/zh-hant/help/let-us-help-you" lang=zh-hant xml:lang=zh-hant >協助</a> </li> <li class="active"> ITA </li> </ol> </nav> </div> </div> </div> <h1 class="pup-page-node-title field--node-pup-alt-title">Interactive Tax Assistant (ITA)</h1> </div> </div> </div> </div> <div class="container"> <div class="row"> <div class="region region-language-switcher" id="language-switcher"> <div class="language-switcher-language-url block block-pup-language-switcher block-pup-language-switcherlanguage-content" id="block-pup-irs-barrio-languageswitchercontent-2" data-block-plugin-id="pup_language_switcher:language_content"> <div class="content"> <ul class="list-inline pull-right links parent-right"><li hreflang="en" data-drupal-link-system-path="node/19691" class="en"><a href="/help/ita" class="language-link" lang="en" xml:lang="en" hreflang="en" data-drupal-link-system-path="node/19691">English</a></li><li hreflang="es" data-drupal-link-system-path="node/19691" class="es"><a href="/es/help/ita" class="language-link" lang="es" xml:lang="es" hreflang="es" data-drupal-link-system-path="node/19691">Español</a></li></ul> </div> </div> </div> </div> </div> <div id="main-wrapper" class="layout-main-wrapper clearfix"> <div id="main" class="container"> <div class="row"> </div> <div class="row row-offcanvas row-offcanvas-left clearfix"> <div class="sidebar_first sidebar col-md-3 order-first col-sm-12" id="sidebar_first"> <aside class="section" role="complementary"> <div id="block-pup-irs-barrio-puphierarchicaltaxonomymenu" data-block-plugin-id="pup_hierarchical_taxonomy_menu" class="block block-pup-hierarchical-taxonomy-menu"> <div class="content"> <div class="pup-second-nav-header"> <h3 class="pup-second-nav-heading">More In 協助</h3> <button id="pup-snav" class="pup-second-nav-btn hidden-md hidden-lg" aria-label="Collapsed menu button. Press space to activate the menu. Then navigate using the tab key." aria-expanded="false" type="button"> <i class="fa fa-plus"></i> </button> </div> <ul class="menu nav pup-second-nav"> <li class="level-2 is-active is-active-trail" data-indent-level="2"> <a href="/zh-hant/help/ita" title="交互稅務助理（英文）" id="term-18611" rel="parent" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">交互稅務助理（英文）</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/help/tools" title="工具" id="term-26801" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">工具</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/privacy-disclosure/report-phishing" title="報告網路釣魚" id="term-18766" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">報告網路釣魚</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/help/tax-scams" title="稅務詐騙" id="term-18591" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">稅務詐騙</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/individuals/understanding-your-irs-notice-or-letter" title="通知和信函" id="term-18616" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">通知和信函</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/appeals" title="上訴" id="term-18581" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">上訴</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/faqs" title="常見問題解答（英文）" id="term-19041" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">常見問題解答（英文）</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/accessibility" title="易接近" id="term-18576" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">易接近</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/help/contact-your-local-irs-office" title="聯絡您當地的國稅局辦事處" id="term-29341" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">聯絡您當地的國稅局辦事處</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/help/contact-my-local-office-internationally" title="聯繫國稅局裡的國際稅務辦公室" id="term-18586" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">聯繫國稅局裡的國際稅務辦公室</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/taxtopics" title="稅務主題" id="term-27221" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">稅務主題</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/help/languages" title="其他語言（英文）" id="term-28316" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">其他語言（英文）</a> </li> </ul> </div> </div> </aside> </div> <main class="main-content col" id="content" role="main"> <section class="section"> <a id="main-content" tabindex="-1"></a> <div data-drupal-messages-fallback class="hidden"></div><div id="block-pup-irs-barrio-puplanguagewarning" data-block-plugin-id="pup_language_warning" class="block block-pup-language-warning"> <div class="content pup-media-alert"> <div class="pup-media-alert__historical" role="alert"> <div class="pup-media-alert__icon"> <i class="fa fa-exclamation-triangle" aria-label="warning alert"></i> </div> <div class="pup-media-alert__content"> 本網頁目前尚未譯成中文. <a href="https://www.irs.gov/zh-hant/help/let-us-help-you#help">獲取您語言的幫助</a>. </div> </div> </div> </div> <div id="block-pup-irs-barrio-content" data-block-plugin-id="system_main_block" class="block block-system block-system-main-block"> <div class="content"> <article lang="en" about="/help/ita" class="node node--type-landing-page node--view-mode-full clearfix"> <header> </header> <div class="node__content clearfix"> <div class="row"> <div class="col-12"> <section data-block-plugin-id="block_content:b0b8a254-54a0-4b1c-9308-55f20e26f244" class="block-content-basic block block-open-html block-block-content block-block-contentb0b8a254-54a0-4b1c-9308-55f20e26f244 clearfix"> <div class="clearfix text-formatted field field--name-body field--type-text-with-summary field--label-hidden field__item"><p>You can use this tool to get answers to your tax questions. Choose a topic, then enter basic information to find your answer.</p> <p>Your information is anonymous and only used to answer your question. We don’t share, store or use it in any other way.</p> <p>Search for a topic or find it in the list.</p> <p> </p> </div> </section>  <div class="pup-in-page-search"> <h2 class="pup-site-header-search-block__title"> Interactive Tax Assistant Search </h2> <div class="pup-ita-header-search-block col-xs-12 col-sm-12 col-md-12 col-lg-12"> <form action="/zh-hant/ita-index-search"> <div class="pup-ita-header-search-block__searchfield col-xs-12 col-sm-12 col-md-12 col-lg-12"> <div class="pup-ita-header-search-block__sfield col-xs-12 col-sm-12 col-md-9 col-lg-9"> <label class="sr-only" for="edit-search"> ITA Index Search </label> <div class="form-item form-group js-form-item form-type-textfield js-form-type-textfield form-item-search js-form-item-search form-no-label"> <input placeholder="搜尋" data-drupal-selector="edit-search" type="text" id="edit-search" name="search" value="" size="30" maxlength="128" class="form-control" /> </div> <button data-drupal-selector="edit-submit-pup-ita-index-search" type="submit" id="edit-submit-pup-ita-index-search" value="Search" class="button js-form-submit form-submit btn btn-primary btn-default" title="Search">Search</button> </div> </div> <div class="pup-ita-header-search-block__buttons col-xs-12 col-sm-12 col-md-4 col-lg-4"> <span class="block-submit col-xs-12 col-sm-6 col-md-5 col-lg-5"> <button data-drupal-selector="edit-submit-pup-ita-index-search" type="submit" id="edit-submit-pup-ita-index-search" value="Search" class="button js-form-submit form-submit btn btn-primary btn-default" title="Search">Search</button> </span> <span class="block-reset col-xs-12 col-sm-6 col-md-5 col-lg-5"> </span> </div> </form> </div> </div> </div> </div> <div class="layout layout--twocol-section layout--twocol-section--67-33 row multi_column_layout_section"> <div class="layout_column layout_column_first"> <div data-block-plugin-id="field_block:node:landing_page:body" class="block block-layout-builder block-field-blocknodelanding-pagebody"> <div class="content"> <div class="clearfix text-formatted field field--name-body field--type-text-with-summary field--label-visually_hidden"> <div class="field__label visually-hidden">Body</div> <div class="field__item"><h2><a id="ReturnToTop" name="ReturnToTop"></a>Filing requirement, forms, due date</h2> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="d186e1d4-6dd0-4970-a52e-be24436999ce" href="/help/ita/should-i-file-an-amended-return" title="Should I file an amended return?">Amended return</a> - Should I file one?<br> <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="27653ff1-7f70-4418-acf0-913eb3d0e88e" href="/help/ita/how-do-i-file-a-deceased-persons-tax-return" title="How do I file a deceased person's tax return?">Deceased person</a> - How do I file their tax return?<br> <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="07336102-e9cb-4cca-bc5f-79d481910f2e" href="/help/ita/what-is-the-due-date-of-my-federal-tax-return-or-am-i-eligible-to-request-an-extension" title="What is the due date of my federal tax return or am I eligible to request an extension?">Federal tax return due date/extension</a> - When is it due or am I eligible for an extension?<br> <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="37bb2d05-28a2-42ef-a48a-c3d152067416" href="/help/ita/do-i-need-to-file-a-tax-return" title="Do I need to file a tax return?">Filing requirement</a> - Do I need to file a tax return?<br> <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="87e70013-e92d-4195-93eb-b3172774e789" href="/help/ita/which-form-should-i-use-to-file-my-taxes" title="Which form should I use to file my taxes?">Tax forms</a> - Which one should I use?</p> <h2>Filing status and dependents</h2> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="931bb06d-ad49-42fc-acfb-85cf4109fab8" href="/help/ita/whom-may-i-claim-as-a-dependent" title="Whom may I claim as a dependent?">Dependent</a> - Who can I claim?<br> <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="fab9532d-26f5-4542-b936-c639d7a1a660" href="/help/ita/what-is-my-filing-status" title="What is my filing status?">Filing status</a> - What’s mine?</p> <h2>Retirement: Pensions, IRAs, Social Security</h2> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="4121bc87-746a-4ec4-bcda-1845eef47edf" href="/help/ita/do-i-meet-an-exception-to-the-additional-tax-on-early-distributions-from-iras-or-retirement-plans" title="Do I meet an exception to the additional tax on early distributions from IRAs or retirement plans?">Early distributions from IRA or other plans</a> - Do I meet an exception to the additional tax?<br> <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="2345dc49-00a8-4b1e-9940-106cb64b5a54" href="/help/ita/how-do-i-correct-an-excess-salary-deferral-to-my-401k" title="How do I correct an excess salary deferral to my 401(k)?">Excess salary deferral to my 401(k)</a> - How do I correct it?<br> <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="55c65b89-f0bd-4a38-a0d8-4d49803d9321" href="/help/ita/is-my-pension-or-annuity-payment-taxable" title="Is my pension or annuity payment taxable?">Pension or annuity payment</a> - Is mine taxable?<br> <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="66ac7607-c017-4caa-a12c-c3da66940dfd" href="/help/ita/do-i-need-to-report-the-transfer-or-rollover-of-an-ira-or-retirement-plan-on-my-tax-return" title="Do I need to report the transfer or rollover of an IRA or retirement plan on my tax return?">Rollover or transfer of IRA or other retirement plan</a> - Do I have to report it on my tax return?<br> <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="28ec8ac2-a7a4-4e7c-8196-955d07d4f700" href="/help/ita/is-the-distribution-from-my-roth-account-taxable" title="Is the distribution from my Roth account taxable?">Roth distribution</a> - Is it taxable?<br> <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="f729d0eb-c6db-445b-8303-80c303f51642" href="/help/ita/is-the-distribution-from-my-traditional-sep-or-simple-ira-taxable" title="Is the distribution from my traditional, SEP or SIMPLE IRA taxable?">Traditional, SEP or SIMPLE IRA distribution</a> - Is it taxable?<br> <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="26a37534-d725-4574-bdca-89eeffce7d18" href="/help/ita/are-my-social-security-or-railroad-retirement-tier-i-benefits-taxable" title="Are my Social Security or railroad retirement tier I benefits taxable?">Social Security or railroad retirement tier I benefits</a> - Are mine taxable?</p> <h2>Other income</h2> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="7452fff2-fc13-4c5f-bd3e-c93291c58859" href="/help/ita/are-the-fees-i-receive-as-an-executor-or-administrator-of-an-estate-taxable" title="Are the fees I receive as an executor or administrator of an estate taxable? ">Estate executor or administrator fees</a> - Are they taxable?<br> <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="c022479b-e74b-4e0f-805a-8657a3706468" href="/help/ita/how-do-i-claim-my-gambling-winnings-andor-losses" title="How do I claim my gambling winnings and/or losses?">Gambling winnings/losses</a> - How do I claim them?<br> <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="8f92a0c8-c2d3-4a29-bc9a-cddab005ddb1" href="/help/ita/is-the-gift-i-received-taxable" title="Is the gift I received taxable?">Gift</a> - Is it taxable?<br> <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="633dd376-3665-40bc-bec4-9a0a6d37e7bd" href="/help/ita/is-the-inheritance-i-received-taxable" title="Is the inheritance I received taxable?">Inheritance</a> - Is mine taxable?<br> <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="86a6bf2f-f027-47af-ab01-65af1327f0d3" href="/help/ita/is-the-payment-i-received-for-jury-duty-taxable" title="Is the payment I received for jury duty taxable?">Jury duty payment</a> - Is it taxable?<br> <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="16afd953-1be7-4ae5-9ee4-bfef5cd6e7df" href="/help/ita/are-the-life-insurance-proceeds-i-received-taxable" title="Are the life insurance proceeds I received taxable?">Life insurance proceeds</a> - Are they taxable?<br> <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="fff40efe-c1e7-40a0-9d19-e6b6ac012b5d" href="/help/ita/is-the-prize-or-award-i-received-taxable" title="Is the prize or award I received taxable?">Prize or award</a> - Is it taxable?<br> <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="7ff12643-e1f1-4416-8745-9ad4d6c3c93a" href="/help/ita/is-my-residential-rental-income-taxable-and-or-are-my-expenses-deductible" title="Is my residential rental income taxable and/or are my expenses deductible?">Residential rental income/expenses</a> - Is it taxable and/or are my expenses deductible?<br> <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="793be84a-2ae2-4c16-a620-a32901458e48" href="/help/ita/do-i-include-my-scholarship-fellowship-or-education-grant-as-income-on-my-tax-return" title="Do I include my scholarship, fellowship, or education grant as income on my tax return?">Scholarship, fellowship or education grant</a> - Do I include it as income on my tax return?<br> <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="2f378494-e00c-4f48-b4df-ed2fc1a57692" href="/help/ita/do-i-have-income-subject-to-self-employment-tax" title="Do I have income subject to self-employment tax?">Self-employment tax</a> - Is my income subject to this tax?<br> <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="35575d7b-51b1-4b39-bfad-bc65938d18eb" href="/help/ita/is-my-tip-income-taxable" title="Is my tip income taxable?">Tips</a> - Are they taxable?<br> <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="520fe5d1-933b-4041-b418-3c1f78f0b50f" href="/help/ita/are-payments-i-receive-for-being-unemployed-taxable" title="Are payments I receive for being unemployed taxable?">Unemployment payments</a> - Are they taxable?</p> <h2>Deductions</h2> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="228e6208-56cc-425f-b6d3-c736ba964cec" href="/help/ita/can-i-deduct-my-charitable-contributions" title="Can I deduct my charitable contributions?">Charitable contributions</a> - Can I deduct them?<br> <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="c022479b-e74b-4e0f-805a-8657a3706468" href="/help/ita/how-do-i-claim-my-gambling-winnings-andor-losses" title="How do I claim my gambling winnings and/or losses?">Gambling winnings/losses</a> - How do I claim them?<br> <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="f11c92ef-aa24-48b4-8c68-0d39759bc2b4" href="/help/ita/can-i-deduct-my-medical-and-dental-expenses" title="Can I deduct my medical and dental expenses?">Medical and dental expenses</a> - Can I deduct them?<br> <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="9fa2d530-f677-4980-abe6-18bc2d5264a9" href="/help/ita/can-i-claim-my-expenses-as-miscellaneous-itemized-deductions-on-schedule-a" title="Can I claim my expenses as miscellaneous itemized deductions on Schedule A?">Miscellaneous itemized deductions on Schedule A</a> - Can I claim my expenses there?<br> <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="e8e5cadf-d9ac-4b7a-8b01-b1d4cb33fd11" href="/help/ita/can-i-deduct-my-mortgage-related-expenses" title="Can I deduct my mortgage-related expenses?">Mortgage-related expenses</a> - Can I deduct them?<br> <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="e22139e4-8a79-48de-b4b6-a168d43b30fd" href="/help/ita/can-i-deduct-my-moving-expenses" title="Can I deduct my moving expenses?">Moving expenses</a> - Can I deduct them?<br> <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="3c820d25-669c-428a-96fb-6b9e74093513" href="/help/ita/can-i-deduct-personal-taxes-that-i-pay-as-an-itemized-deduction-on-schedule-a" title="Can I deduct personal taxes that I pay as an itemized deduction on Schedule A?">Personal taxes</a> - Can I deduct those that I pay as an itemized deduction on Schedule A?<br> <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="5d81ad7a-2a7c-465b-8ddd-157af900a104" href="/help/ita/how-much-is-my-standard-deduction" title="How much is my standard deduction?">Standard deduction</a> - How much is mine?<br> <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="f2da5659-970c-457e-8d03-dbb80e6673bf" href="/help/ita/can-i-claim-a-deduction-for-student-loan-interest" title="Can I claim a deduction for student loan interest?">Student loan interest</a> - Can I claim a deduction for it?<br> <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="2f515378-9f58-4cb7-a98a-eeac19c6227e" href="/help/ita/are-my-work-related-education-expenses-deductible" title="Are my work-related education expenses deductible?">Work-related education expenses</a> - Are they deductible?</p> <h2>Credits</h2> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="d0e245a1-653c-4761-9f14-8ce27496061a" href="/help/ita/am-i-eligible-to-claim-a-credit-for-adopting-a-child-or-to-exclude-employer-provided-adoption-benefits-from-my-employer" title="Am I eligible to claim a credit for adopting a child or to exclude employer-provided adoption benefits from my employer?">Adoption credit/employer-provided benefits</a> - Am I eligible for this credit or to exclude these benefits?<br> <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="8d3d7939-8650-41e2-938f-f199364b62d8" href="/help/ita/am-i-eligible-to-claim-the-child-and-dependent-care-credit" title="Am I eligible to claim the Child and Dependent Care Credit?">Child and dependent care credit</a> - Am I eligible to claim it?<br> <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="6b0e6fb6-274b-40df-963f-02bae20a5ede" href="/help/ita/does-my-childdependent-qualify-for-the-child-tax-credit-or-the-credit-for-other-dependents" title="Does my child/dependent qualify for the child tax credit or the credit for other dependents?">Child tax credit or the credit for other dependents</a> - Does my child/dependent qualify?<br> <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="5ee5bd51-a9cf-49dd-80e3-2dcceb038a4e" href="/help/ita/do-i-qualify-for-the-credit-for-the-elderly-or-disabled" title="Do I qualify for the credit for the elderly or disabled?">Credit for the elderly or disabled</a> - Do I qualify?<br> <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="8cf2d524-269d-4180-ab69-9963fb8c11a3" href="/help/ita/am-i-eligible-to-claim-an-education-credit" title="Am I eligible to claim an education credit?">Education credit</a> - Am I eligible to claim it?<br> <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="127c5a4f-8314-4b90-9561-37996f05e361" href="/help/ita/do-i-need-to-repay-the-first-time-homebuyer-credit" title="Do I need to repay the First-Time Homebuyer Credit?">First-time homebuyer credit</a> - Do I need to repay it?<br> <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="a5188274-a91e-41cc-8c91-b272fade8a8f" href="/help/ita/am-i-eligible-to-claim-the-foreign-tax-credit" title="Am I eligible to claim the foreign tax credit?">Foreign tax credit</a> - Am I eligible to claim it?<br> <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="5842cf0a-e686-4abc-a907-3b0d60500122" href="/help/ita/am-i-eligible-to-claim-the-premium-tax-credit" title="Am I eligible to claim the premium tax credit?">Premium tax credit</a> - Am I eligible to claim it?<br> <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="20ed209a-7718-4d9b-94a8-5a6dd88f19ce" href="/help/ita/do-i-qualify-for-the-retirement-savings-contributions-credit" title="Do I qualify for the Retirement Savings Contributions Credit?">Retirement savings contributions credit</a> - Do I qualify?</p> <h2>International</h2> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="d3604e9c-dbd5-469f-b4ce-587b87d669e0" href="/help/ita/is-federal-income-tax-withholding-required-on-the-disposition-of-us-property-interest-by-a-nonresident-alien" title="Is federal income tax withholding required on the disposition of U.S. property interest by a nonresident alien?">Disposition of U.S. property interest by a nonresident alien</a> - Is federal income tax withholding required?<br> <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="3f30810d-52f9-447a-9001-9d729c041ef8" href="/help/ita/can-i-exclude-income-earned-in-a-foreign-country" title="Can I exclude income earned in a foreign country?">Foreign earned income</a> - Can I exclude it?<br> <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="a5188274-a91e-41cc-8c91-b272fade8a8f" href="/help/ita/am-i-eligible-to-claim-the-foreign-tax-credit" title="Am I eligible to claim the foreign tax credit?">Foreign tax credit</a> - Am I eligible to claim it?<br> <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="5ae83139-e07b-4805-a2b8-13dea843cb8b" href="/help/ita/as-a-nonresident-alien-are-my-gambling-winnings-exempt-from-federal-income-tax" title="As a nonresident alien, are my gambling winnings exempt from federal income tax?">Gambling as a nonresident alien</a> - Are my winnings exempt from federal income tax?<br> <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="33650c6b-d495-4743-8172-909f9f1c4094" href="/help/ita/am-i-eligible-to-apply-for-an-individual-taxpayer-identification-number" title="Am I eligible to apply for an individual taxpayer identification number?">ITIN (individual taxpayer identification number)</a> - Am I eligible to apply?<br> <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="ca474a52-b592-4830-b8c7-276b1cf0ccb0" href="/help/ita/as-a-us-citizen-or-resident-alien-married-to-a-nonresident-alien-whats-my-filing-status" title="As a U.S. citizen or resident alien married to a nonresident alien, what's my filing status?">Married to a nonresident 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highway vehicle use tax</a> - Do I need to pay it?<br> <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="d25f3118-6c93-40a0-afcf-3a9e21da6580" href="/help/ita/can-i-or-my-spouse-claim-part-of-a-refund-being-applied-toward-a-debt-owed-by-the-other-spouse" title="Can I or my spouse claim part of a refund being applied toward a debt owed by the other spouse?">Injured spouse refund</a> - Do I qualify for this relief?<br> <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="33650c6b-d495-4743-8172-909f9f1c4094" href="/help/ita/am-i-eligible-to-apply-for-an-individual-taxpayer-identification-number" title="Am I eligible to apply for an individual taxpayer identification number?">ITIN (individual taxpayer identification number)</a> - Am I eligible to apply?<br> <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="5dd3a9e4-6607-4aed-9b9e-1b07bc68ae99" href="/help/ita/are-my-wages-exempt-from-federal-income-tax-withholding" title="Are my wages exempt from federal income tax withholding?">Wages</a> - Are mine exempt from federal income tax withholding?</p> <p><a href="#ReturnToTop" style="background-color: rgb(255, 255, 255); font-size: 1rem;">Return to top</a></p> <ul> </ul> </div> </div> </div> </div> </div> <div class="layout_column layout_column_second"> <section data-block-plugin-id="block_content:6a08b733-a186-4870-a47c-856dff5625b6" class="block-content-pup_callout block block-block-content block-block-content6a08b733-a186-4870-a47c-856dff5625b6 clearfix"> <div class="pup-callout"> <div class="pup-callout__image_container"> <div class="pup-callout__image" style="background-image: url('/pub/styles/callout/public/image/Behind_Man_Computer_IMG_0.jpg?itok=fTMqvou2');"></div> </div> <h4 class="pup-callout__title">免費報稅</h4> <div class="pup-callout__body"><p>免費軟體或免費報稅表格</p> </div> <a href='/zh-hant/filing/irs-free-file-do-your-taxes-for-free' class="pup-callout__link-btn btn btn-primary btn-sm">免費以電子方式進行稅務申報</a> </div> </section> <section data-block-plugin-id="block_content:db89c3bf-73ba-40c9-b1ea-2cf17e84bff8" class="block-content-pup_callout block block-block-content block-block-contentdb89c3bf-73ba-40c9-b1ea-2cf17e84bff8 clearfix"> <div class="pup-callout"> <div class="pup-callout__image_container"> <div class="pup-callout__image" style="background-image: url('/pub/styles/callout/public/image/HurricaneHarveyRescueWorkers2.jpg?itok=20VxAW68');"></div> </div> <h4 class="pup-callout__title">Disaster relief</h4> <a href='/zh-hant/newsroom/tax-relief-in-disaster-situations' class="pup-callout__link-btn btn btn-primary btn-sm">Tax relief for victims of recent disasters</a> </div> </section> <section data-block-plugin-id="block_content:449549a3-c472-4dca-9462-fb6d0bf3eee2" class="block-content-pup_callout block block-block-content 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