讓我們幫助您 | 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 data-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/file-your-taxes-for-free" id="accessible-megamenu-shenbao-submenu-19" data-drupal-link-system-path="node/141421">免費申報您的聯邦稅表 </a> </li> </div> </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 data-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/your-account" id="accessible-megamenu-fukuan-submenu-6" data-drupal-link-system-path="node/126776">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> </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 data-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> </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 data-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> </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 data-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> </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 data-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 data-block="pup_irs_informationmenu" class="menu menu--pup-info-menu nav"> <li class="active active-trail first"> <a href="/zh-hant/help/let-us-help-you" title="幫助" class="active-trail is-active" data-drupal-link-system-path="node/16916" aria-current="page">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/file-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/your-account">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 data-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 data-block="pup_irs_infomenumobile" class="menu menu--info-menu-mobile nav"> <li class="active active-trail first"> <a href="/zh-hant/help/let-us-help-you" title="幫助" class="active-trail is-active" data-drupal-link-system-path="node/16916" aria-current="page">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 class="active"> 讓我們幫助您 </li> </ol> </nav> </div> <h1 class="pup-page-node-type-article-page__title">讓我們幫助您</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" data-block="pup_irs_languageswitchercontent"><li hreflang="en" data-drupal-link-system-path="node/16916" class="en"><a href="/help/let-us-help-you" class="language-link" lang="en" xml:lang="en" hreflang="en" data-drupal-link-system-path="node/16916">English</a></li><li hreflang="es" data-drupal-link-system-path="node/16916" class="es"><a href="/es/help/let-us-help-you" class="language-link" lang="es" xml:lang="es" hreflang="es" data-drupal-link-system-path="node/16916">Español</a></li><li hreflang="zh-hans" data-drupal-link-system-path="node/16916" class="zh-hans"><a href="/zh-hans/help/let-us-help-you" class="language-link" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans" data-drupal-link-system-path="node/16916">中文 (简体)</a></li><li hreflang="zh-hant" data-drupal-link-system-path="node/16916" class="zh-hant is-active" aria-current="page"><a href="/zh-hant/help/let-us-help-you" class="language-link is-active" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant" data-drupal-link-system-path="node/16916" aria-current="page">中文 (繁體)</a></li><li hreflang="ko" data-drupal-link-system-path="node/16916" class="ko"><a href="/ko/help/let-us-help-you" class="language-link" lang="ko" xml:lang="ko" hreflang="ko" data-drupal-link-system-path="node/16916">한국어</a></li><li hreflang="ru" data-drupal-link-system-path="node/16916" class="ru"><a href="/ru/help/let-us-help-you" class="language-link" lang="ru" xml:lang="ru" hreflang="ru" data-drupal-link-system-path="node/16916">Русский</a></li><li hreflang="vi" data-drupal-link-system-path="node/16916" class="vi"><a href="/vi/help/let-us-help-you" class="language-link" lang="vi" xml:lang="vi" hreflang="vi" data-drupal-link-system-path="node/16916">Tiếng Việt</a></li><li hreflang="ht" data-drupal-link-system-path="node/16916" class="ht"><a href="/ht/help/let-us-help-you" class="language-link" lang="ht" xml:lang="ht" hreflang="ht" data-drupal-link-system-path="node/16916">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"> <button id="pup-snav" class="pup-second-nav-btn hidden-md hidden-lg" aria-controls="pup-snav-menu-links" aria-expanded="false" type="button">More In 協助 <i aria-hidden="true" class="fa fa-plus"></i> </button> </h3> </div> <div id="pup-snav-menu-links" aria-labelledby="pup-snav"> <ul class="menu nav pup-second-nav"> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/help/ita" title="交互稅務助理（英文）" id="term-18611" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">交互稅務助理（英文）</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/help/tools" title="工具" id="term-26801" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">工具</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/privacy-disclosure/report-phishing" title="報告網路釣魚" id="term-18766" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">報告網路釣魚</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/help/tax-scams" title="稅務詐騙" id="term-18591" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">稅務詐騙</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/identity-theft-central" title="身份盜竊" id="term-18596" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">身份盜竊</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> </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/help/let-us-help-you" 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>我們可以在線上、透過電話或當面為您提供協助。</p> <h2>線上工具和資源</h2> <p>您可以透過自助服務選項獲得線上協助。</p> <div class="accordion-list" data-fix-id="accordion1709070744187_996800"> <div aria-multiselectable="true" class="panel-group accordion-list-group accordion-list-items" id="accordion1709070744187_996800" role="tablist"> <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1709070744187_886878" id="Collapsible1738693171129"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1738693171129" role="tab"> <h4 class="collapsible-item-title panel-title" data-a11y-ignore="headerH2"><a aria-controls="collapseCollapsible1738693171129" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1738693171129" role="button">申報納稅申報表</a></h4> </div> <div aria-labelledby="headingCollapsible1738693171129" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1738693171129" role="tabpanel"> <div class="collapsible-item-body panel-body"> <p><strong>著手準備</strong></p> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="52402b24-8027-4be6-871b-e34ed31d8b60" href="/faqs/irs-procedures/w-2-additional-incorrect-lost-non-receipt-omitted/w-2-additional-incorrect-lost-non-receipt-omitted" title="W-2 - Additional, incorrect, lost, non-receipt, omitted">不正確、遺失或從未收到 <span dir="ltr" lang="en">W-</span>2（英文）</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="af213c93-7ea6-40ee-9c66-c4d295ce5d9d" href="/zh-hant/tin/itin/individual-taxpayer-identification-number-itin" title="個人納稅識別號碼">個人納稅人識別號碼（<span dir="ltr" lang="en">ITIN</span>）</a></li> </ul> <p><strong>申報幫助</strong></p> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="57ae3adb-8d86-47ee-a635-bb3e799a6051" href="/zh-hant/how-to-file-your-taxes-step-by-step" title="報稅流程：分步指南">報稅流程：分步指南</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="fecfa7e8-e586-490e-90bb-044d87b74fcf" href="/zh-hant/individuals/free-tax-return-preparation-for-qualifying-taxpayers" title="合格納稅人的免費稅表填寫">免費稅表填寫幫助</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="6e27148c-9038-4367-80e6-1c72fcd98636" href="/zh-hant/tax-professionals/choosing-a-tax-professional" title="需要人協助填寫報稅表？">選擇一位稅務專業人士</a></li> </ul> <p><strong>申報</strong></p> <p>請使用電子申報和直接存款以避免延遲。</p> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="0a2fc2c3-9e78-4514-b1dc-6959b2f5e891" href="/zh-hant/filing/irs-free-file-do-your-taxes-for-free" title="IRS Free File：免費報稅頁面">國稅局<span dir="ltr" lang="en">Free File </span>(免費報稅): 免費為您報稅</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="29183e14-141e-4678-805f-3a9e5e22603e" href="/filing/irs-direct-file-for-free" title="IRS Direct File for free">國稅局 <span dir="ltr" lang="en">Direct File </span>(直接報稅): 直接向國稅局免費報稅（英文）</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="67be1b63-6b9c-4542-873a-54674d314ff0" href="/zh-hant/filing/individuals/how-to-file" title="提交您的納稅申報表">搜尋所有其他方式報稅</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="bfa7c558-add4-4993-bd87-f8d52ee71806" href="/zh-hant/individuals/military" title="從軍人員的稅務資訊">從軍人員的稅務資訊</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="f31a905b-c61f-489e-a5df-fc1353484fc0" href="/zh-hant/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts" title="更快獲取退稅：讓國稅局將您的退稅直接存入一個、兩個或三個帳戶">退稅直接存款</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="a9b52cac-c1a0-4ca0-8ab9-651a97e16183" href="/zh-hant/filing/get-an-extension-to-file-your-tax-return" title="獲取報稅延期">獲取延長申報納稅申報表的時間</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="1d2a55bf-96e5-4f3e-bbf6-81f498d6f2a5" href="/individuals/deceased-person" title="Deceased person">為已故納稅人申報（英文）</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="ed46691f-c0fc-41b5-8c75-a97b806da9d7" href="/zh-hant/businesses/small-businesses-self-employed/filing-past-due-tax-returns" title="申報逾期的稅表">申報逾期的稅表</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="f32be372-0860-469e-9c67-2e2b38c28825" href="/individuals/validating-your-electronically-filed-tax-return" title="Validating your electronically filed tax return">填寫以您的調整後總收入（<span dir="ltr" lang="en">AGI</span>）簽署您的電子納稅申報表</a></li> </ul> <p><strong>備註：</strong>您不能透過電話來獲取您的 <span dir="ltr" lang="en">AGI</span>。您可以在您的<a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="2587138d-ebc2-4787-8b10-13cb2fc1e3ed" href="/zh-hant/payments/online-account-for-individuals" title="個人的線上帳戶">線上帳戶</a>或上一年的報稅表中找到您的 <span dir="ltr" lang="en">AGI</span>，請<a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="75ab1ddf-a4f3-4397-95ec-b197a5ceac30" href="/zh-hant/individuals/get-transcript" title="獲取您的稅務記錄和謄本">索取副本</a>。</p> <p><strong>郵寄申報</strong></p> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="44e85633-0c49-46ac-9871-ae573948cc11" href="/zh-hant/filing/where-to-file-paper-tax-returns-with-or-without-a-payment" title="在哪裡申報紙張稅表，無論是否附帶付款或不付款">尋找紙本版稅表的郵寄地址</a></li> </ul> <p><strong>常見問題</strong></p> <p>使用我們的互動式稅務助理回答您的稅務相關問題，例如：</p> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="1a1a57b8-7ea7-471f-a87a-c861a1d8d3c3" href="/zh-hant/taxtopics/tc418" title="主題418">您的失業救濟金是否要應納稅？</a></li> <li><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?">您是否應申報？（英文）</a></li> <li><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?">您的報稅身份為何？（英文）</a></li> <li><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?">您的社會安全金是否應納稅？（英文）</a></li> <li><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?">您的退休金或年金是否應被課稅？（英文）</a></li> </ul> </div> </div> </div> <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1709070744192_487787" id="Collapsible1738693171127"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1738693171127" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1738693171127" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1738693171127" role="button">來自國稅局的信件</a></h4> </div> <div aria-labelledby="headingCollapsible1738693171127" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1738693171127" role="tabpanel"> <div class="collapsible-item-body panel-body"> <ul> <li><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></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="8346e941-9289-4942-bd09-259aa52f634b" href="/help/irs-document-upload-tool" title="IRS Document Upload Tool">國稅局文件上傳工具 (英文)</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="ac510104-3c9b-4a9f-9bd6-064c81e4cb8a" href="/individuals/understanding-your-cp5071-cp5071c-or-cp5071f-notice" title="Understanding your CP5071, CP5071C or CP5071F notice">驗證您的身份（5071<span dir="ltr" lang="en">C</span>）（英文）</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="b5db7a4f-f662-463c-98c7-22688ec95371" href="/individuals/understanding-your-letter-4883c" title="Understanding your letter 4883C">驗證您的身份（4883<span dir="ltr" lang="en">C</span>）（英文）</a></li> <li><u><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="7b607b32-0135-42a3-81cd-86b0945140d1" href="/individuals/understanding-your-cp12-notice" title="Understanding your CP12 notice">我們修改了您的納稅申報表（<span dir="ltr" lang="en">CP</span>12）(英文）</a></u></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="48146ef6-884a-4df3-9299-a6a3ab483a27" href="/individuals/understanding-your-cp504-notice" title="Understanding your CP504 notice">即將徵收的通知（<span dir="ltr" lang="en">CP</span>504）（英文）</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="88edc518-49bd-4e7a-aefd-a8c985714da1" href="/individuals/understanding-your-cp2000-series-notice" title="Understanding your CP2000 series notice">收入申報或付款錯誤（<span dir="ltr" lang="en">CP</span>2000）（英文）</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="bd414b36-f81c-40b2-9b00-4e1949593cb4" href="/individuals/understanding-your-cp71a-notice" title="Understanding your CP71A notice">餘額繳款到期提醒（<span dir="ltr" lang="en">CP</span>71<span dir="ltr" lang="en">A</span>）（英文）</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="40e3e60c-774a-442c-afb4-269ac55d7119" href="/individuals/understanding-your-cp87a-notice" title="Understanding your CP87A notice">被撫養人的社會安全號碼已被列於其他納稅申報表（<span dir="ltr" lang="en">CP</span>87<span dir="ltr" lang="en">A</span>）（英文）</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="5a168d8e-94bf-4119-bbca-7d564370407f" href="/forms-pubs/about-schedule-lep" title="About Schedule LEP (Form 1040), Request for Change in Language Preference">更改您來自 <span dir="ltr" lang="en">IRS</span> 的書面通訊的語言偏好（英文）</a></li> </ul> </div> </div> </div> <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1719596695606_641758" id="Collapsible1738693171126"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1738693171126" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1738693171126" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1738693171126" role="button">獲取稅務謄本</a></h4> </div> <div aria-labelledby="headingCollapsible1738693171126" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1738693171126" role="tabpanel"> <div class="table-responsive"> <div class="collapsible-item-body panel-body"> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="75ab1ddf-a4f3-4397-95ec-b197a5ceac30" href="/zh-hant/individuals/get-transcript" title="獲取您的稅務記錄和謄本">索取您的稅務謄本</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="082a08c2-db57-4ad2-90a8-c82946b2eca8" href="/zh-hant/individuals/transcript-types-for-individuals-and-ways-to-order-them" title="個人謄本的類型以及獲取方法">謄本類型</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="082a08c2-db57-4ad2-90a8-c82946b2eca8" href="/zh-hant/individuals/transcript-types-for-individuals-and-ways-to-order-them" title="個人謄本的類型以及獲取方法">獲取您的謄本的其他方式</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="082a08c2-db57-4ad2-90a8-c82946b2eca8" href="/zh-hant/individuals/transcript-types-for-individuals-and-ways-to-order-them" title="個人謄本的類型以及獲取方法">索取非申報信函</a></li> <li>索取謄本<a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="a604688b-9a2e-4874-99f3-13bd8259511c" href="/individuals/transcript-services-for-individuals-faqs" title="Transcript services for individuals - FAQs">常見問答集（英文）</a></li> </ul> </div> </div> </div> </div> <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1719596695605_360571" id="Collapsible1738693171125"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1738693171125" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1738693171125" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1738693171125" role="button">查看退稅款狀態</a></h4> </div> <div aria-labelledby="headingCollapsible1738693171125" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1738693171125" role="tabpanel"> <div class="table-responsive"> <div class="collapsible-item-body panel-body"> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="a30296cc-6e05-4dd1-931f-6ccf40afa66e" href="/zh-hant/wheres-my-refund" title="我的退稅在哪裡?"><span dir="ltr" lang="en">Where</span>’<span dir="ltr" lang="en">s My Refund</span>? (我的退稅款在哪裡？</a><u>)</u></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="2587138d-ebc2-4787-8b10-13cb2fc1e3ed" href="/zh-hant/payments/online-account-for-individuals" title="個人的線上帳戶">訪問您的線上帳戶</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="a5f0e912-890a-4283-b745-6ab5ae4a76e4" href="/zh-hant/taxtopics/tc203" title="主題203 - 減少退稅">低於預期的退稅款</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="0300d86a-da3d-4046-8e1e-2f0e7e486329" href="/zh-hant/taxtopics/tc161" title="主題161, 歸還錯誤退稅 - 紙張支票或直接存款">收到未預期的退稅款</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="54413153-757d-4328-bb98-1f81257e0412" href="/faqs/irs-procedures/refund-inquiries/refund-inquiries-0" title="Refund Inquiries ">遺失退稅款（英文）</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="457d6831-6768-478c-a5ab-1d01e90d4e76" href="/zh-hant/refunds" title="退稅">退稅</a></li> </ul> <p><strong>預期獲得退稅款？</strong></p> <ul> <li>國稅局會在不到 21 天的時間內發出大多數的退稅款。</li> </ul> <p><strong>何時該查看您的退稅款的狀態？</strong></p> <ul> <li>以電子方式提交的報稅表：在我們收到後 24 小時內即可查看</li> <li>紙本報稅表：郵寄紙本納稅申報表的 4 週後</li> </ul> <p><strong>如發生下列情形，您才應該致電：</strong></p> <ul> <li>以電子方式提交的報稅表：提交後3個星期</li> <li>紙本報稅表：郵寄後6個星期</li> <li>8379表, 受連累的配偶分配: 電子提交的， 12個星期後，提交紙本納稅申報表的， 14個星期後。</li> <li>“<span dir="ltr" lang="en">Where</span>’<span dir="ltr" lang="en">s My Refund</span>?”工具引導您與我們聯絡。</li> </ul> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="9a1cacf8-4431-4a89-a844-9633be86228a" href="/help/processing-status-for-tax-forms" title="Processing status for tax forms">國稅局營運狀態（英文）</a>。</p> </div> </div> </div> </div> <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1709070744194_922403" id="Collapsible1738693171123"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1738693171123" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1738693171123" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1738693171123" role="button">身份竊取/欺詐與詐騙</a></h4> </div> <div aria-labelledby="headingCollapsible1738693171123" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1738693171123" role="tabpanel"> <div class="collapsible-item-body panel-body"> <p><strong>身份竊取</strong></p> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="c4cb71f9-aa3a-4d96-8253-061319d1a98f" href="/zh-hant/identity-theft-central" title="身分盜竊中心">身份盜竊中心</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="18414626-226d-4da0-999e-6418a0264534" href="/zh-hant/identity-theft-fraud-scams/identity-theft-guide-for-individuals" title="個人納稅人的身份竊盜指南">納稅人身份盜竊指南</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="fa61d78a-4413-4488-a0c6-78488b435e86" href="/zh-hant/individuals/taxes-security-together" title="稅務。保安。團結。我們都有責任保護您的資料">保護您的資料</a></li> <li>國稅局<a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="b5db7a4f-f662-463c-98c7-22688ec95371" href="/individuals/understanding-your-letter-4883c" title="Understanding your letter 4883C">4883<span dir="ltr" lang="en">C</span>（英文）</a>或 <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="82b1ce48-2fbb-47a8-b427-183a9df2af88" href="/individuals/understanding-your-cp01-notice" title="Understanding your CP01 notice"><span dir="ltr" lang="en">CP</span>01（英文）</a>通知</li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="7454ba8f-0ff0-4632-8a85-fa34200d7e3c" href="/zh-hant/identity-theft-fraud-scams/identity-and-tax-return-verification-service" title=" 身份和報稅表驗證服務">驗證您的身份</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="206cccb9-63b7-4fef-adc2-498b01fab131" href="/zh-hant/identity-theft-fraud-scams/get-an-identity-protection-pin" title=" 獲取身份保護個人識別碼（IP PIN）">獲取身份保護個人識別號碼（<span dir="ltr" lang="en">IP PIN</span>）</a></li> </ul> <p><strong>詐騙</strong></p> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="3bddc441-144e-43e3-84d2-a57cadff1043" href="/zh-hant/privacy-disclosure/report-phishing" title="舉報網路釣魚和線上詐騙">舉報網絡釣魚、電話，以及電話詐騙</a></li> </ul> <p><strong>欺詐</strong></p> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="74e1c434-5017-4a1e-a4a2-2414c00f1974" href="/zh-hant/help/tax-scams/report-a-tax-scam-or-fraud" title="舉報稅務詐騙或欺詐">如何舉報可疑的稅務欺詐活動</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="2ffc323b-2439-4018-b86c-8404d9a8ae94" href="/tax-professionals/make-a-complaint-about-a-tax-return-preparer" title="Make a complaint about a tax return preparer">對報稅員做出投訴（英文）</a></li> </ul> </div> </div> </div> <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1709070744195_750612" id="Collapsible1738693171121"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1738693171121" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1738693171121" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1738693171121" role="button">企業稅務主題</a></h4> </div> <div aria-labelledby="headingCollapsible1738693171121" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1738693171121" role="tabpanel"> <div class="collapsible-item-body panel-body"> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="588ab155-5a33-4085-bfe5-1cce04dcba03" href="/zh-hant/businesses/e-file-employment-tax-forms" title="電子申報就業稅表">電子申報您的就業稅</a> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="26584d9e-4fcc-4df7-b278-ce6c290eb2da" href="/businesses/small-businesses-self-employed/using-a-form-94x-online-signature-pin-to-e-file-employment-tax-forms" title="Using a Form 94x online signature PIN to e-file employment tax forms">申請電子申報簽名 <span dir="ltr" lang="en">PIN</span>（英文）</a></li> </ul> </li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="6e66d34b-82c7-4109-b00d-3193311da1d3" href="/zh-hant/businesses/employer-identification-number" title="僱主身份識別號碼 (EIN)">僱主身份識別號碼（<span dir="ltr" lang="en">EIN</span>）</a> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="fb30561d-0006-42ad-8821-bfe002d28c63" href="/zh-hant/businesses/small-businesses-self-employed/get-an-employer-identification-number" title="獲得僱主識別號碼 (EIN)">線上申請 <span dir="ltr" lang="en">EIN</span></a></li> </ul> </li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="e085fa37-4251-4b56-a8aa-4660ad59afac" href="/e-file-providers/e-file-form-2290" title="E-file Form 2290">線上提交表格 2290（英文）</a></li> </ul> </div> </div> </div> <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1709070744193_379357" id="Collapsible1738693171118"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1738693171118" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1738693171118" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1738693171118" role="button">更正/修正納稅申報表</a></h4> </div> <div aria-labelledby="headingCollapsible1738693171118" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1738693171118" role="tabpanel"> <div class="collapsible-item-body panel-body"> <ul> <li><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?">您是否應該申報修改過的納稅申報表？（英文）</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="fccda64d-6191-473c-9786-72f264eca8e0" href="/zh-hant/filing/wheres-my-amended-return" title="我的修正稅表在哪裡？">我修改過的納稅申報表在哪裡？</a></li> <li>修改過的納稅申報表<a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="a5223ab2-85be-4ca6-ab67-f09b20302a6f" href="/zh-hant/filing/amended-return-frequently-asked-questions" title="表格 1040-X——修改過的美國個人所得稅申報表常見問答集">常見問題集</a></li> </ul> <p><strong>如要</strong><strong>查看您修改過的納稅申報表的狀態</strong><strong>：</strong></p> <ul> <li>您必須在提交稅表後等待 3 週，才使用我修改過的納稅申報表在哪裡？工具</li> </ul> <p><strong>如發生下列情形，您才應該致電：</strong></p> <ul> <li>自您郵寄修改過的納稅申報表已經過 16 週；或者</li> <li>我修改過的納稅申報表在哪裡？工具引導您致電給我們。</li> </ul> </div> </div> </div> <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1709070744190_487916" id="Collapsible1738693171116"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1738693171116" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1738693171116" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1738693171116" role="button">款項和罰款</a></h4> </div> <div aria-labelledby="headingCollapsible1738693171116" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1738693171116" role="tabpanel"> <div class="collapsible-item-body panel-body"> <p><strong>付款</strong></p> <ul> <li><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">付稅方式</a></li> <li><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">付稅計劃、分期付稅協議</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="2587138d-ebc2-4787-8b10-13cb2fc1e3ed" href="/zh-hant/payments/online-account-for-individuals" title="個人的線上帳戶">檢視您的餘額和付款活動</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="37c0e148-b3e6-4ec2-ae19-101cc5559621" href="/newsroom/the-what-ifs-for-struggling-taxpayers" title="The "What ifs" for struggling taxpayers">提供給繳款有困難的納稅人的協助（英文）</a> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="c5fc1031-77af-4cc5-a088-883b5dd81568" href="/zh-hant/payments/offer-in-compromise" title="折衷付稅提議">折衷付稅提議</a></li> </ul> </li> </ul> <p><strong>留置權和徵收</strong></p> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="678bb93d-0ce6-445e-8cb6-0fd2b65ef091" href="/zh-hant/businesses/small-businesses-self-employed/understanding-a-federal-tax-lien" title="瞭解聯邦稅務留置權">瞭解聯邦稅務留置權</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="543fc2db-ca65-4ff3-a332-33c33cc26c1d" href="/businesses/small-businesses-self-employed/levy" title="Levy">瞭解徵收（英文）</a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="a5dd6a58-e53e-493c-8f42-3dc5f4659db2" href="https://www.irs.gov/pub/irs-pdf/p594.pdf" title="0524 Publ 594 (PDF)">第 594 號刊物——國稅局催收流程（英文） <span class="link-label label-file label-file-pdf">PDF</span></a></li> </ul> <p><strong>解決爭議</strong></p> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="c0795b78-6da7-4e50-a4d7-28940b7cc0a2" href="/zh-hant/appeals" title="上訴">上訴辦公室</a></li> </ul> <p><strong>預防未來稅單</strong></p> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="198cac16-1983-4673-9de2-df4c8ef3e4c1" href="/zh-hant/individuals/tax-withholding-estimator" title="預扣稅估算機">預扣稅估算機</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="ed4510cd-92d6-428f-b7a8-b53074626048" href="/zh-hant/businesses/small-businesses-self-employed/estimated-taxes" title="估算稅款">估算稅款</a></li> </ul> <p><strong>罰款</strong></p> <ul> <li><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</a></li> </ul> </div> </div> </div> </div> </div> <h2><a id="help" name="help"></a>以您的語言提供協助</h2> <p>如果您在 <span dir="ltr" lang="en">IRS.gov </span>上找不到稅務問題的解答，我們可以在專業口譯員的幫助下以 350 多種語言為您提供幫助。</p> <div class="accordion-list" data-fix-id="accordion1709070744183_183354"> <div aria-multiselectable="true" class="panel-group accordion-list-group accordion-list-items" id="accordion1709070744183_183354" role="tablist"> <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1709070744185_224601" id="Collapsible1738693171103"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1738693171103" role="tab"> <h4 class="collapsible-item-title panel-title" data-a11y-ignore="headerH2"><a aria-controls="collapseCollapsible1738693171103" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1738693171103" role="button">口譯服務</a></h4> </div> <div aria-labelledby="headingCollapsible1738693171103" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1738693171103" role="tabpanel"> <div class="collapsible-item-body panel-body"> <p>西班牙語，請致電 <a href="tel:800-829-1040">800-829-1040</a>。有關所有其他語言，請致電 <a href="tel:833-553-9895">833-553-9895</a>。您將會聯絡到能提供下列協助的國稅局協助員：</p> <ul> <li>透過電話提供口譯員，或</li> <li>在我們當地其中一個<a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="365c5e09-e9a5-4670-b828-e01b8a20be34" href="https://apps.irs.gov/app/officeLocator/index.jsp" title="Taxpayer Assistance Center Locator Tool">納稅人協助中心（英文）</a>為您安排會面，以便您獲得面對面的幫助。請注意，我們的當地辦事處僅針對<a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="d5ff6a24-38d6-418c-a937-1f8620bb682c" href="/zh-hant/help/contact-your-local-irs-office" title="聯絡您當地的國稅局辦事處">特定主題</a>提供幫助。</li> </ul> </div> </div> </div> </div> </div> <h2><a id="IRSphonenumbers" name="IRSphonenumbers"></a>電話和當地協助</h2> <p>如果您已郵寄納稅申報表或信函但並未收到我們的訊息，請勿致電或申報第二份納稅申報表。查詢 <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="9a1cacf8-4431-4a89-a844-9633be86228a" href="/help/processing-status-for-tax-forms" title="Processing status for tax forms">當前國稅局營運狀態（英文）</a>的預期等待時間。</p> <div class="accordion-list" data-fix-id="accordion1709070744175_246208"> <div aria-multiselectable="true" class="panel-group accordion-list-group accordion-list-items" id="accordion1709070744175_246208" role="tablist"> <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1709070744177_928036" id="Collapsible1738693171101"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1738693171101" role="tab"> <h4 class="collapsible-item-title panel-title" data-a11y-ignore="headerH2"><a aria-controls="collapseCollapsible1738693171101" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1738693171101" role="button"><span>IRS</span>電話號碼</a></h4> </div> <div aria-labelledby="headingCollapsible1738693171101" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1738693171101" role="tabpanel"> <div class="collapsible-item-body panel-body"> <p>電話協助員可以在許多稅務主題上提供幫助，但請參閱<a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="7371481e-a399-4399-af2f-8a1bcb062ad9" href="/help/find-information-on-complex-tax-topics" title="Find information on complex tax topics">我們的協助員無法解決的稅務主題（英文）</a>。</p> <p><strong>致電時驗證您的身份</strong></p> <p>我們的代表專員必須在討論您的個人資訊之前驗證您的身份。</p> <p>致電時請準備好下列事項：</p> <p><strong>個人</strong></p> <ul> <li>社會安全號碼 (<span dir="ltr" lang="en">SSN</span>) 和出生日期</li> <li>沒有社會安全號碼的納稅人<a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="af213c93-7ea6-40ee-9c66-c4d295ce5d9d" href="/zh-hant/tin/itin/individual-taxpayer-identification-number-itin" title="個人納稅識別號碼">個人納稅識別號碼 (<span dir="ltr" lang="en">ITIN</span>)</a></li> <li>報稅身份——單身、戶主、已婚聯合申報、已婚分開申報或合格的尚存配偶</li> <li>前一年度的納稅申報表</li> <li>您致電要討論的納稅申報表</li> <li>我們向您發送的任何信件</li> </ul> <p><strong>代表其他人致電的第三方</strong></p> <ul> <li>納稅人姓名、<span dir="ltr" lang="en">SSN </span>或 <span dir="ltr" lang="en">ITIN</span></li> <li>您致電要討論的納稅申報表</li> <li>口頭或書面授權 (<a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="36a827d9-45ce-4e0d-902f-876867a1bce1" href="/zh-hant/forms-pubs/about-form-8821" title="關於《表格 8821 —— 稅務資訊授權》">《表格 8821——稅務資訊授權》</a>或<a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="95a30957-f43b-41b3-aab5-eb93d42af1f2" href="/forms-pubs/about-form-2848" title="About Form 2848, Power of Attorney and Declaration of Representative">《表格 2848——授權書和代表聲明》（英文）</a>) 來討論該帳戶</li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="8f6e014d-00da-4505-aec4-ad1598dbee82" href="/tax-professionals/ptin-requirements-for-tax-return-preparers" title="PTIN requirements for tax return preparers">報稅員稅務識別編號（英文）</a><span>或個人識別碼</span></li> </ul> <p><strong>代表去世納稅人致電的第三方</strong></p> <ul> <li>死亡證明</li> <li>法院批准信或我們的 <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="71afce0f-2ac7-4684-8b36-ae6c37d621cc" href="/forms-pubs/about-form-56" title="About Form 56, Notice Concerning Fiduciary Relationship">國稅局表格 56──關於信託關係的通知（英文）</a>（適用於遺產執行人）</li> </ul> <p><strong>國稅局電話號碼</strong><strong>——通話等待時間</strong></p> <p><strong>報稅季</strong>（1 月至 4 月）</p> <ul> <li>電話服務等待時間平均為 3 分鐘。部分電話服務專線可能需要更長的等待時間。</li> <li>週一和周二、總統日週末和 4 月報稅截止日期前後，電話服務等待時間更長。</li> </ul> <p><strong>報稅季後</strong>（5 月至 12 月）</p> <ul> <li>電話服務等待時間平均為 12 分鐘。部分電話服務專線可能需要更長的等待時間。</li> <li>週三至周五的電話服務等待時間較短。</li> </ul> <p>我們的幫助專線開放時間為週一至週五。阿拉斯加和夏威夷的居民應依照太平洋時間。波多黎各的電話專線的開放時間為當地時間早 8 點 至晚 8 點。</p> <p>在呼叫量較大時段，您可以選擇讓客服代表在有空時回電，而不是持機等待。大多數免費電話主題都提供此選項。當等待時間超過 15 分鐘並且可以在國稅局正常工作時間內聯繫到客服代表時，我們可能會提供回電服務。</p> <p><strong>個人</strong><br> <a href="tel:800-829-1040">800-829-1040</a><br> 當地時間早 7 點至晚 7點 </p> <p><strong>企業</strong><br> <a href="tel:800-829-4933">800-829-4933</a><br> 當地時間早 7點至晚 7點 </p> <p><strong>稅務專業人員</strong><br> 如果您有有效的第三方授權，請聯絡<a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="6921ba0c-3efa-4b3b-b79f-8b7f4dc4c9d0" href="/tax-professionals/practitioner-priority-service-r" title="Practitioner Priority Service">從業者優先服務（英文）</a>。<br> 當地時間早 7點至晚 7 點</p> <p><strong>非營利稅務</strong><br> <a href="tel:877-829-5500">877-829-5500</a><br> 當地時間上午 8 點至下午 5 點</p> <p><strong>遺產稅和贈與稅（表格 706/709）</strong><br> <a href="tel:866-699-4083">866-699-4083</a><br> 東部時間上午 10點至下午 2點 </p> <p><strong>工商稅</strong><br> <a href="tel:866-699-4096">866-699-4096</a><br> 當地時間早 8 點至晚 6 點</p> <p><strong>海外致電人</strong><br> 使用我們的<a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="5adb2e19-ef43-4a45-b579-4d05c2b0305c" href="/zh-hant/individuals/international-taxpayers" title="國際納稅人">國際服務</a>頁面。</p> <p><strong>聽力障礙的致電人</strong><br> <span dir="ltr" lang="en">TTY</span>/<span dir="ltr" lang="en">TDD </span><a href="tel:800-829-4059">800-829-4059</a></p> </div> </div> </div> <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1709070744178_439240" id="Collapsible1738693171098"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1738693171098" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1738693171098" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1738693171098" role="button">您當地的國稅局辦事處</a></h4> </div> <div aria-labelledby="headingCollapsible1738693171098" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1738693171098" role="tabpanel"> <div class="collapsible-item-body panel-body"> <p>您可以在當地的<a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="d5ff6a24-38d6-418c-a937-1f8620bb682c" href="/zh-hant/help/contact-your-local-irs-office" title="聯絡您當地的國稅局辦事處">國稅局納稅人協助中心 (<span dir="ltr" lang="en">TAC</span>)</a> 獲得當面的協助。搜索離您最近的的<a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="365c5e09-e9a5-4670-b828-e01b8a20be34" href="https://apps.irs.gov/app/officeLocator/index.jsp" title="Taxpayer Assistance Center Locator Tool">納稅人協助中心（英文）</a>。請查看該辦事處提供哪些服務, 然後致電 <a href="tel:844-545-5640">844-545-5640</a>進行預約會面。</p> <p>國稅局辦事處在<a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="401f45ff-740e-48ce-b172-a45afd47a4fc" href="https://www.opm.gov/policy-data-oversight/snow-dismissal-procedures/federal-holidays/" title="Federal Holidays Office of Personnel Management">聯邦節日（英文）</a>上關閉。</p> </div> </div> </div> <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1709070744180_708948" id="Collapsible1738693171097"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1738693171097" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1738693171097" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1738693171097" role="button">免費報稅協助</a></h4> </div> <div aria-labelledby="headingCollapsible1738693171097" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1738693171097" role="tabpanel"> <div class="collapsible-item-body panel-body"> <p>您可以透過以下方式免費提交報稅表：</p> <ul> <li><u><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="0a2fc2c3-9e78-4514-b1dc-6959b2f5e891" href="/zh-hant/filing/irs-free-file-do-your-taxes-for-free" title="IRS Free File：免費報稅頁面">國稅局 <span dir="ltr" lang="en">Free File</span></a></u><span>－免費協助符合資格的納稅人使用商業稅務軟體進行報稅</span></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="ec08e586-b236-49ae-b2f6-8ad4e0f46ad7" href="https://directfile.irs.gov/" title="IRS Direct File">國稅局<span dir="ltr" lang="en">Direct File</span>（英文）</a>－直接向國稅局報稅</li> </ul> <p>特定納稅人可能有資格在其居住地附近獲得免費的納稅申報表填寫和電子申報協助。如需更多資訊，請參閱<a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="fecfa7e8-e586-490e-90bb-044d87b74fcf" href="/zh-hant/individuals/free-tax-return-preparation-for-qualifying-taxpayers" title="合格納稅人的免費稅表填寫">免費報稅服務(<span dir="ltr" lang="en">VITA</span>)以及老年人稅務輔導(<span dir="ltr" lang="en">TCE</span>)</a>。</p> </div> </div> </div> </div> </div> <h2>獲得由國稅局認證的志工提供的協助</h2> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="fecfa7e8-e586-490e-90bb-044d87b74fcf" href="/zh-hant/individuals/free-tax-return-preparation-for-qualifying-taxpayers" title="合格納稅人的免費稅表填寫">若您符合以下任一條件，則可免費獲得稅務填報協助：</a></p> <ul> <li>所得收入不超過67,000美元</li> <li>有殘障</li> <li>需要語言支援</li> <li>年滿60週歲或以上</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="pup-callout"> <div class="paragraph paragraph--type--pup-callout paragraph--view-mode--default"> <div class="field field--name-field-pup-block-reference field--type-entity-reference field--label-hidden field--item"> <h4 class="pup-callout__title">工具</h4> <div class="pup-callout__body"><ul> <li><u><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="af213c93-7ea6-40ee-9c66-c4d295ce5d9d" href="/zh-hant/tin/itin/individual-taxpayer-identification-number-itin" title="個人納稅識別號碼">個人報稅識別號碼（<span dir="ltr" lang="en">ITIN</span>）</a></u></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="0a2fc2c3-9e78-4514-b1dc-6959b2f5e891" href="/zh-hant/filing/irs-free-file-do-your-taxes-for-free" title="IRS Free File：免費報稅頁面"><span dir="ltr" lang="en">Free File </span>您的納稅申報表</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="05ccb8ee-5f24-42e9-b036-821a5a469655" href="/zh-hant/faqs/irs-procedures/address-changes/address-changes" title="地址變更">變更您的地址</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="206cccb9-63b7-4fef-adc2-498b01fab131" href="/zh-hant/identity-theft-fraud-scams/get-an-identity-protection-pin" title=" 獲取身份保護個人識別碼（IP PIN）">獲取身份保護個人識別碼（<span dir="ltr" lang="en">IP PIN</span>）</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="2587138d-ebc2-4787-8b10-13cb2fc1e3ed" href="/zh-hant/payments/online-account-for-individuals" title="個人的線上帳戶">查看您的帳戶資料</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="fdbed47f-f993-4133-a935-61a288a4e418" href="/zh-hant/credits-deductions/individuals/earned-income-tax-credit/use-the-eitc-assistant" style="background-color: rgb(255, 255, 255); font-size: 1rem;" title="使用低收入家庭福利優惠的助手">低收入家庭福利優惠（<span dir="ltr" lang="en">EITC</span>）助理</a></li> </ul> </div> </div> </div> </div> </div> <div class="field--item col-sm-6 col-md-12"> <div class="pup-callout"> <div class="paragraph paragraph--type--pup-callout paragraph--view-mode--default"> <div class="field field--name-field-pup-block-reference field--type-entity-reference field--label-hidden field--item"> <h4 class="pup-callout__title">其他主題</h4> <div class="pup-callout__body"><ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="10a09008-2109-42c9-9a53-d53559505000" href="/individuals/employees/unemployment-compensation" title="Unemployment compensation">失業救助金（英文）</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="1d2a55bf-96e5-4f3e-bbf6-81f498d6f2a5" href="/individuals/deceased-person" title="Deceased person">已故納稅人（英文）</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="37a85e29-9f40-4368-b05e-0655f6c72d48" href="/zh-hant/businesses/small-businesses-self-employed/declaring-bankruptcy" title="破產">破產</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="f153d1e1-c821-4415-8452-007a7a7afee7" href="/zh-hant/newsroom/tax-relief-in-disaster-situations" title="受災稅收寬減">災害救濟</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="4fdd5f29-8c7e-4d98-97c6-2e150ee112cf" href="/faqs/irs-procedures/injured-spouse/injured-spouse" title="Injured spouse">受連累的配偶申請（英文）</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="3cf551e3-af39-4b20-a384-36c61c0a59c3" href="/zh-hant/affordable-care-act" title="《平價醫療法案》(ACA)稅收條款">《平價醫療法案》（<span dir="ltr" lang="en">ACA</span>）</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="b7333f71-8955-4972-9466-b6b11d223e87" href="/retirement-plans" title="Retirement plans">退休與個人退休金帳戶（<span dir="ltr" lang="en">IRA</span>）（英文）</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="fecfa7e8-e586-490e-90bb-044d87b74fcf" href="/zh-hant/individuals/free-tax-return-preparation-for-qualifying-taxpayers" title="合格納稅人的免費稅表填寫">來自志願者的免費幫助</a></li> </ul> </div> </div> </div> </div> </div> <div class="clearfix hidden-xs hidden-md visible-sm"></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: 07-Feb-2025 </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/help/let-us-help-you" data-a2a-title="讓我們幫助您"><div class="pup-share-items"><ul class="nav navbar-nav navbar-right"><li class="dropdown"><a href="#" class="dropdown-toggle pup-share-link" data-toggle="dropdown" role="button" aria-haspopup="true" aria-expanded="false">Share</a><ul class="dropdown-menu"><li><a class="pup-social-title a2a_button_facebook"><i class="fa fa-facebook-square social-icon" aria-hidden="true"></i><span>Facebook</span></a></li><li><a class="pup-social-title a2a_button_twitter" id="button_twitter"><svg width="24" class="social-icon" aria-hidden="true" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 512 512"><path d="M389.2 48h70.6L305.6 224.2 487 464H345L233.7 318.6 106.5 464H35.8L200.7 275.5 26.8 48H172.4L272.9 180.9 389.2 48zM364.4 421.8h39.1L151.1 88h-42L364.4 421.8z"/></svg><span>Twitter</a></li><li><a class="pup-social-title a2a_button_linkedin"><i class="fa fa-linkedin-square social-icon" aria-hidden="true"></i><span>Linkedin</span></a></li><li role="separator" class="divider"></li></ul></li><li><button class="pup-print" type="button" onclick="javascript:print();">Print</button></li></ul></div></span> </section> </div> </div> </div> </div> <footer class="pup-footer" role="contentinfo" aria-label="footer"> <div class="footer-nav-wrapper container"> <div class="row menu"> <div class="region region-footer-first"> <nav role="navigation" aria-labelledby="block-footernavigation-2-menu" id="block-footernavigation-2" data-block-plugin-id="system_menu_block:pup-footer-navigation"> <h2 class="visually-hidden" id="block-footernavigation-2-menu">Footer Navigation</h2> <ul data-block="footernavigation_2" class="menu menu--pup-footer-navigation nav"> <li class="expanded dropdown active active-trail first"> <span class="footer-column-header navbar-text dropdown-toggle active-trail" data-toggle="dropdown">我們的機構 <span class="caret"></span></span> <ul data-block="footernavigation_2" class="dropdown-menu"> <li class="first"> <a href="/zh-hant/about-irs" data-drupal-link-system-path="node/18841">關於美國國稅局</a> </li> <li> <a href="https://jobs.irs.gov/">職涯</a> </li> <li> <a 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