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Use the spacebar to open the 申报 sub menu or enter to navigate to the 申报 page." role="application" id="accessible-megamenu-nav-item-0">申报</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-shenbao-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-0" role="region"> <div class="mega-menu-container"> <li><a href="/zh-hans/filing" class="mobile-only-text" id="accessible-megamenu-shenbao-submenu-0" data-drupal-link-system-path="node/19656">概观</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-shenbao-submenu-1">信息给...</span> </li> <li><a href="/zh-hans/how-to-file-your-taxes-step-by-step" id="accessible-megamenu-shenbao-submenu-2" data-drupal-link-system-path="node/19456">个人</a> </li> <li><a href="/zh-hans/businesses" id="accessible-megamenu-shenbao-submenu-3" data-drupal-link-system-path="node/18976">商业和自雇人士</a> </li> <li><a href="/zh-hans/individuals/international-taxpayers" id="accessible-megamenu-shenbao-submenu-4" data-drupal-link-system-path="node/19696">国际纳税人</a> </li> <li><a href="/zh-hans/charities-and-nonprofits" id="accessible-megamenu-shenbao-submenu-5" data-drupal-link-system-path="node/58461">慈善和非营利组织</a> </li> <li><a href="/zh-hans/government-entities/indian-tribal-governments" id="accessible-megamenu-shenbao-submenu-6" data-drupal-link-system-path="node/19601">印第安部落政府</a> </li> <li><a href="/zh-hans/government-entities/federal-state-local-governments" id="accessible-megamenu-shenbao-submenu-7" data-drupal-link-system-path="node/19446">联邦、州和地方政府</a> </li> <li><a href="/zh-hans/tax-exempt-bonds" id="accessible-megamenu-shenbao-submenu-8" data-drupal-link-system-path="node/19671">免税债券</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-shenbao-submenu-9">為個人提交檔</span> </li> <li><a href="/zh-hans/filing/individuals/how-to-file" id="accessible-megamenu-shenbao-submenu-10" data-drupal-link-system-path="node/22856">如何提交</a> </li> <li><a href="/zh-hans/filing/individuals/when-to-file" id="accessible-megamenu-shenbao-submenu-11" data-drupal-link-system-path="node/22726">什么时候提交</a> </li> <li><a href="/zh-hans/filing/where-to-file-tax-returns-addresses-listed-by-return-type" id="accessible-megamenu-shenbao-submenu-12" data-drupal-link-system-path="node/2442">在哪里提交</a> </li> <li><a href="/zh-hans/filing/individuals/update-my-information" id="accessible-megamenu-shenbao-submenu-13" data-drupal-link-system-path="node/22861">更新您的信息</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-shenbao-submenu-14">普及的</span> </li> <li><a href="/zh-hans/individuals/get-transcript" id="accessible-megamenu-shenbao-submenu-15" data-drupal-link-system-path="node/136676">获得您的报税记录</a> </li> <li><a href="/zh-hans/businesses/small-businesses-self-employed/get-an-employer-identification-number" id="accessible-megamenu-shenbao-submenu-16" data-drupal-link-system-path="node/17153">申请雇主身份证号 (EIN)</a> </li> <li><a href="/zh-hans/filing/wheres-my-amended-return" id="accessible-megamenu-shenbao-submenu-17" data-drupal-link-system-path="node/17175">查看您的修改过的税表状态</a> </li> <li><a href="/zh-hans/identity-theft-fraud-scams/get-an-identity-protection-pin" id="accessible-megamenu-shenbao-submenu-18" data-drupal-link-system-path="node/16696">获取身份保护销子（IP PIN）</a> </li> <li><a href="/zh-hans/filing/irs-free-file-do-your-taxes-for-free" id="accessible-megamenu-shenbao-submenu-19" data-drupal-link-system-path="node/54546">免费申报您的联邦税表</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown active"> <a href="/zh-hans/payments" aria-controls="accessible-megamenu-fukuan-submenu" aria-expanded="false" aria-label="付款 menu has additional options. Use the spacebar to open the 付款 sub menu or enter to navigate to the 付款 page." role="application" id="accessible-megamenu-nav-item-1">付款</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-fukuan-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-1" role="region"> <div class="mega-menu-container"> <li><a href="/zh-hans/payments" class="mobile-only-text" id="accessible-megamenu-fukuan-submenu-0" data-drupal-link-system-path="node/19551">概观</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-fukuan-submenu-1">支付</span> </li> <li><a href="/zh-hans/payments/direct-pay-with-bank-account" id="accessible-megamenu-fukuan-submenu-2" data-drupal-link-system-path="node/10224">银行账户（直接支付）</a> </li> <li><a href="/zh-hans/payments/online-payment-agreement-application" id="accessible-megamenu-fukuan-submenu-3" data-drupal-link-system-path="node/16716">付款计划（分期付款协议）</a> </li> <li><a href="/zh-hans/payments/eftps-the-electronic-federal-tax-payment-system" id="accessible-megamenu-fukuan-submenu-4" data-drupal-link-system-path="node/15488">电子联邦税务付款系统（EFTPS）</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-fukuan-submenu-5">普及的</span> </li> <li><a href="/zh-hans/payments/online-account-for-individuals" id="accessible-megamenu-fukuan-submenu-6" data-drupal-link-system-path="node/11608">您的在线账户</a> </li> <li><a href="/zh-hans/individuals/tax-withholding-estimator" id="accessible-megamenu-fukuan-submenu-7" data-drupal-link-system-path="node/107181">預扣稅金估算表</a> </li> <li><a href="/zh-hans/businesses/small-businesses-self-employed/estimated-taxes" id="accessible-megamenu-fukuan-submenu-8" data-drupal-link-system-path="node/17135">估计税</a> </li> <li class="active"><a href="/zh-hans/payments/penalties" id="accessible-megamenu-fukuan-submenu-9" data-drupal-link-system-path="node/91826" class="is-active" aria-current="page">罚款</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/zh-hans/refunds" aria-controls="accessible-megamenu-tuikuan-submenu" aria-expanded="false" aria-label="退款 menu has additional options. Use the spacebar to open the 退款 sub menu or enter to navigate to the 退款 page." role="application" id="accessible-megamenu-nav-item-2">退款</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-tuikuan-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-2" role="region"> <div class="mega-menu-container"> <li><a href="/zh-hans/refunds" class="mobile-only-text" id="accessible-megamenu-tuikuan-submenu-0" data-drupal-link-system-path="node/130131">概观</a> </li> <div class="mega-menu-column no-header-extra-padding"> <li><a href="/zh-hans/wheres-my-refund" class="mega-menu-column-header" id="accessible-megamenu-tuikuan-submenu-1" data-drupal-link-system-path="node/19556">我的退税在哪里</a> </li> <li><a href="/zh-hans/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts" id="accessible-megamenu-tuikuan-submenu-2" data-drupal-link-system-path="node/10971">直接存款</a> </li> <li><a href="/zh-hans/taxtopics/tc203" id="accessible-megamenu-tuikuan-submenu-3" data-drupal-link-system-path="node/67936">减少退税</a> </li> <li><a href="/zh-hans/filing/file-an-amended-return" id="accessible-megamenu-tuikuan-submenu-4" data-drupal-link-system-path="node/128551">修改报税表</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/zh-hans/credits-and-deductions" aria-controls="accessible-megamenu-dimianyouhuihekouchu-submenu" aria-expanded="false" aria-label="抵免优惠和扣除 menu has additional options. Use the spacebar to open the 抵免优惠和扣除 sub menu or enter to navigate to the 抵免优惠和扣除 page." role="application" id="accessible-megamenu-nav-item-3">抵免优惠和扣除</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-dimianyouhuihekouchu-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-3" role="region"> <div class="mega-menu-container"> <li><a href="/zh-hans/credits-and-deductions" class="mobile-only-text" id="accessible-megamenu-dimianyouhuihekouchu-submenu-0" data-drupal-link-system-path="node/80206">概观</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-dimianyouhuihekouchu-submenu-1">信息给...</span> </li> <li><a href="/zh-hans/credits-and-deductions-for-individuals" title="给您和您的家人" id="accessible-megamenu-dimianyouhuihekouchu-submenu-2" data-drupal-link-system-path="node/5">个人</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 给您和您的家人 </span> </li> <li><a href="/zh-hans/credits-deductions/businesses" title="标准里程和其他信息" id="accessible-megamenu-dimianyouhuihekouchu-submenu-3" data-drupal-link-system-path="node/19941">商业和自雇人士</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 标准里程和其他信息 </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-dimianyouhuihekouchu-submenu-4">普及的</span> </li> <li><a href="/zh-hans/credits-deductions/individuals/earned-income-tax-credit-eitc" id="accessible-megamenu-dimianyouhuihekouchu-submenu-5" data-drupal-link-system-path="node/18966">低收入家庭抵免优惠 (EITC)</a> </li> <li><a href="/zh-hans/credits-deductions/individuals/child-tax-credit" id="accessible-megamenu-dimianyouhuihekouchu-submenu-6" data-drupal-link-system-path="node/771">子女税优惠</a> </li> <li><a href="/zh-hans/credits-deductions/clean-vehicle-and-energy-credits" id="accessible-megamenu-dimianyouhuihekouchu-submenu-7" data-drupal-link-system-path="node/126641">清洁车辆和能源抵免优惠</a> </li> <li><a href="/zh-hans/help/ita/how-much-is-my-standard-deduction" id="accessible-megamenu-dimianyouhuihekouchu-submenu-8" data-drupal-link-system-path="node/5229">标准扣除</a> </li> <li><a href="/zh-hans/retirement-plans" id="accessible-megamenu-dimianyouhuihekouchu-submenu-9" data-drupal-link-system-path="node/19741">退休计划</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/zh-hans/forms-instructions" aria-controls="accessible-megamenu-biaogeheshuoming-submenu" aria-expanded="false" aria-label="表格和说明 menu has additional options. Use the spacebar to open the 表格和说明 sub menu or enter to navigate to the 表格和说明 page." role="application" id="accessible-megamenu-nav-item-4">表格和说明</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-biaogeheshuoming-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-4" role="region"> <div class="mega-menu-container"> <li><a href="/zh-hans/forms-instructions" class="mobile-only-text" id="accessible-megamenu-biaogeheshuoming-submenu-0" data-drupal-link-system-path="node/6">概观</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-biaogeheshuoming-submenu-1">表格和说明</span> </li> <li><a href="/zh-hans/forms-pubs/about-form-1040" title="個人報稅表" id="accessible-megamenu-biaogeheshuoming-submenu-2" data-drupal-link-system-path="node/16022">1040表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 個人報稅表 </span> </li> <li><a href="/pub/irs-pdf/i1040gi.pdf" title="表格1040的說明" id="accessible-megamenu-biaogeheshuoming-submenu-3">1040表格指示</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 表格1040的說明 </span> </li> <li><a href="/zh-hans/forms-pubs/about-form-w-9" title="申請納稅人識別號碼 (TIN) 及證明書" id="accessible-megamenu-biaogeheshuoming-submenu-4" data-drupal-link-system-path="node/15825">W-9表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 申請納稅人識別號碼 (TIN) 及證明書 </span> </li> <li><a href="/zh-hans/forms-pubs/about-form-4506-t" title="索取報稅表的要求" id="accessible-megamenu-biaogeheshuoming-submenu-5" data-drupal-link-system-path="node/10554">4506-T表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 索取報稅表的要求 </span> </li> </div> <div class="mega-menu-column extra-padding"> <li><a href="/zh-hans/forms-pubs/about-form-w-4" class="mega-menu-column-header" title="雇员的预扣税金证明" id="accessible-megamenu-biaogeheshuoming-submenu-6" data-drupal-link-system-path="node/15498">W-4表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 雇员的预扣税金证明 </span> </li> <li><a href="/zh-hans/forms-pubs/about-form-941" title="雇主的季度联邦纳税申报表" id="accessible-megamenu-biaogeheshuoming-submenu-7" data-drupal-link-system-path="node/53446">941表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 雇主的季度联邦纳税申报表 </span> </li> <li><a href="/zh-hans/forms-pubs/about-form-w-2" title="从事贸易或业务的雇主支付工资" id="accessible-megamenu-biaogeheshuoming-submenu-8" data-drupal-link-system-path="node/5737">W-2表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 从事贸易或业务的雇主支付工资 </span> </li> <li><a href="/zh-hans/forms-pubs/about-form-9465" title="分期付款协议申请" id="accessible-megamenu-biaogeheshuoming-submenu-9" data-drupal-link-system-path="node/15532">9465表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 分期付款协议申请 </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-biaogeheshuoming-submenu-10">普及的给税务专业人士</span> </li> <li><a href="/zh-hans/forms-pubs/about-form-1040x" title="修改/修复税表" id="accessible-megamenu-biaogeheshuoming-submenu-11" data-drupal-link-system-path="node/19996">1040-X表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 修改/修复税表 </span> </li> <li><a href="/zh-hans/forms-pubs/about-form-2848" title="申请授权委托书" id="accessible-megamenu-biaogeheshuoming-submenu-12" data-drupal-link-system-path="node/15839">2848表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 申请授权委托书 </span> </li> <li><a href="/zh-hans/forms-pubs/about-form-w-7" title="申请ITIN" id="accessible-megamenu-biaogeheshuoming-submenu-13" data-drupal-link-system-path="node/15536">W-7表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 申请ITIN </span> </li> <li><a href="/pub/irs-pdf/pcir230.pdf" title="在国税局面前的执业规则" id="accessible-megamenu-biaogeheshuoming-submenu-14">通告230号</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 在国税局面前的执业规则 </span> </li> </div> </ul> </li> </ul> </nav> <div class="pup-site-header-search-block pup-search-box-hidden"> <div class="pup-site-header-search-block__searchfield"> <form block="pup_irs_exposedformpup_site_index_searchsite_search_srt_relevance_2" action="/zh-hans/site-index-search" method="get" id="views-exposed-form-pup-site-index-search-site-search-srt-relevance--2" accept-charset="UTF-8" novalidate> <div class="form--inline form-inline clearfix"> <div class="form-item form-group js-form-item form-type-textfield js-form-type-textfield form-item-search js-form-item-search"> <label for="search-main" class="control-label">Search</label> <input placeholder="搜索" aria-label="搜索" data-drupal-selector="edit-search" class="form-text form-control" type="text" id="search-main" name="search" value="" size="30" maxlength="128" /> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical-1 js-form-item-field-pup-historical-1"> <label for="edit-field-pup-historical-1--2" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical-1" class="form-select form-control" id="edit-field-pup-historical-1--2" name="field_pup_historical_1"><option value="All" >- 任何 -</option><option value="1" selected="selected">No</option></select></div> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical js-form-item-field-pup-historical"> <label for="edit-field-pup-historical--2" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical" class="form-select form-control" id="edit-field-pup-historical--2" name="field_pup_historical"><option value="All" >- 任何 -</option><option value="1" selected="selected">No</option></select></div> </div> <div data-drupal-selector="edit-actions" class="form-actions form-group js-form-wrapper form-wrapper" id="edit-actions--2"><button title="搜索" data-drupal-selector="edit-submit-pup-site-index-search-2" class="button js-form-submit form-submit btn-primary btn icon-before" type="submit" id="edit-submit-pup-site-index-search--2" value="搜索"><span class="icon glyphicon glyphicon-search" aria-hidden="true"></span> 搜索</button></div> </div> </form> </div> </div> </div> </div> </div> <div id="pup-info-menu-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-info-menu-collapsible"> <nav role="navigation" aria-labelledby="block-pup-irs-informationmenu-menu" id="block-pup-irs-informationmenu" data-block-plugin-id="system_menu_block:pup-info-menu" class="pup-nav-zh-hans"> <h2 class="visually-hidden" id="block-pup-irs-informationmenu-menu">Information Menu</h2> <ul block="pup_irs_informationmenu" class="menu menu--pup-info-menu nav"> <li class="first"> <a href="/zh-hans/help/let-us-help-you" title="帮助" data-drupal-link-system-path="node/16916">帮助</a> </li> <li> <a href="/zh-hans/newsroom" title="新闻" data-drupal-link-system-path="node/19646">新闻</a> </li> <li> <a href="/zh-hans/charities-and-nonprofits" data-drupal-link-system-path="node/58461">慈善与非营利组织</a> </li> <li class="last"> <a href="/zh-hans/tax-professionals" data-drupal-link-system-path="node/11">税务专业人士</a> </li> </ul> </nav> </div> </div> <div id="pup-header-nav-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-header-nav-collapsible"> <section id="block-accordionmainnavigationmobile" data-block-plugin-id="accordion_menus_block:main_mobile" class="block block-accordion-menus block-accordion-menus-blockmain-mobile clearfix"> <div class="accordion_menus_block_container main_mobile"> <h2 class="accordion-title"> <a href="#">申报</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/zh-hans/filing" class="mobile-only-text">概观</a></li><li><span class="mega-menu-column-header">信息给...</span></li><li><a href="/zh-hans/how-to-file-your-taxes-step-by-step">个人</a></li><li><a href="/zh-hans/businesses">商业和自雇人士</a></li><li><a href="/zh-hans/individuals/international-taxpayers">国际纳税人</a></li><li><a href="/zh-hans/charities-and-nonprofits">慈善和非营利组织</a></li><li><a href="/zh-hans/government-entities/indian-tribal-governments">印第安部落政府</a></li><li><a href="/zh-hans/government-entities/federal-state-local-governments">联邦、州和地方政府</a></li><li><a href="/zh-hans/tax-exempt-bonds">免税债券</a></li><li><span class="mega-menu-column-header">為個人提交檔</span></li><li><a href="/zh-hans/filing/individuals/how-to-file">如何提交</a></li><li><a href="/zh-hans/filing/individuals/when-to-file">什么时候提交</a></li><li><a href="/zh-hans/filing/where-to-file-tax-returns-addresses-listed-by-return-type">在哪里提交</a></li><li><a href="/zh-hans/filing/individuals/update-my-information">更新您的信息</a></li><li><span class="mega-menu-column-header">普及的</span></li><li><a href="/zh-hans/individuals/get-transcript">获得您的报税记录</a></li><li><a href="/zh-hans/businesses/small-businesses-self-employed/get-an-employer-identification-number">申请雇主身份证号 (EIN)</a></li><li><a href="/zh-hans/filing/wheres-my-amended-return">查看您的修改过的税表状态</a></li><li><a href="/zh-hans/identity-theft-fraud-scams/get-an-identity-protection-pin">获取身份保护销子（IP PIN）</a></li><li><a href="/zh-hans/filing/irs-free-file-do-your-taxes-for-free">免费申报您的联邦税表</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">付款</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/zh-hans/payments" class="mobile-only-text">概观</a></li><li><span class="mega-menu-column-header">支付</span></li><li><a href="/zh-hans/payments/direct-pay-with-bank-account">银行账户（直接支付）</a></li><li><a href="/zh-hans/payments/online-payment-agreement-application">付款计划（分期付款协议）</a></li><li><a href="/zh-hans/payments/eftps-the-electronic-federal-tax-payment-system">电子联邦税务付款系统（EFTPS）</a></li><li><span class="mega-menu-column-header">普及的</span></li><li><a href="/zh-hans/payments/online-account-for-individuals">您的在线账户</a></li><li><a href="/zh-hans/individuals/tax-withholding-estimator">預扣稅金估算表</a></li><li><a href="/zh-hans/businesses/small-businesses-self-employed/estimated-taxes">估计税</a></li><li><a href="/zh-hans/payments/penalties">罚款</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">退款</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/zh-hans/refunds" class="mobile-only-text">概观</a></li><li><a href="/zh-hans/wheres-my-refund" class="mega-menu-column-header">我的退税在哪里</a></li><li><a href="/zh-hans/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts">直接存款</a></li><li><a href="/zh-hans/taxtopics/tc203">减少退税</a></li><li><a href="/zh-hans/filing/file-an-amended-return">修改报税表</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">抵免优惠和扣除</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/zh-hans/credits-and-deductions" class="mobile-only-text">概观</a></li><li><span class="mega-menu-column-header">信息给...</span></li><li><a href="/zh-hans/credits-and-deductions-for-individuals" title="给您和您的家人">个人</a></li><li><a href="/zh-hans/credits-deductions/businesses" title="标准里程和其他信息">商业和自雇人士</a></li><li><span class="mega-menu-column-header">普及的</span></li><li><a href="/zh-hans/credits-deductions/individuals/earned-income-tax-credit-eitc">低收入家庭抵免优惠 (EITC)</a></li><li><a href="/zh-hans/credits-deductions/individuals/child-tax-credit">子女税优惠</a></li><li><a href="/zh-hans/credits-deductions/clean-vehicle-and-energy-credits">清洁车辆和能源抵免优惠</a></li><li><a href="/zh-hans/help/ita/how-much-is-my-standard-deduction">标准扣除</a></li><li><a href="/zh-hans/retirement-plans">退休计划</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">表格和说明</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/zh-hans/forms-instructions" class="mobile-only-text">概观</a></li><li><span class="mega-menu-column-header">表格和说明</span></li><li><a href="/zh-hans/forms-pubs/about-form-1040" title="個人報稅表">1040表格</a></li><li><a href="/pub/irs-pdf/i1040gi.pdf" title="表格1040的說明">1040表格指示</a></li><li><a href="/zh-hans/forms-pubs/about-form-w-9" title="申請納稅人識別號碼 (TIN) 及證明書">W-9表格</a></li><li><a href="/zh-hans/forms-pubs/about-form-4506-t" title="索取報稅表的要求">4506-T表格</a></li><li><a href="/zh-hans/forms-pubs/about-form-w-4" class="mega-menu-column-header" title="雇员的预扣税金证明">W-4表格</a></li><li><a href="/zh-hans/forms-pubs/about-form-941" title="雇主的季度联邦纳税申报表">941表格</a></li><li><a href="/zh-hans/forms-pubs/about-form-w-2" title="从事贸易或业务的雇主支付工资">W-2表格</a></li><li><a href="/zh-hans/forms-pubs/about-form-9465" title="分期付款协议申请">9465表格</a></li><li><span class="mega-menu-column-header">普及的给税务专业人士</span></li><li><a href="/zh-hans/forms-pubs/about-form-1040x" title="修改/修复税表">1040-X表格</a></li><li><a href="/zh-hans/forms-pubs/about-form-2848" title="申请授权委托书">2848表格</a></li><li><a href="/zh-hans/forms-pubs/about-form-w-7" title="申请ITIN">W-7表格</a></li><li><a href="/pub/irs-pdf/pcir230.pdf" title="在国税局面前的执业规则">通告230号</a></li></ul> </div> </div> </section> <nav role="navigation" aria-labelledby="block-pup-irs-mainnavigation-menu" id="block-pup-irs-mainnavigation" data-block-plugin-id="system_menu_block:main"> <h2 class="visually-hidden" id="block-pup-irs-mainnavigation-menu">主要导航</h2> <ul block="pup_irs_mainnavigation" class="menu nav navbar-nav"> <li> <a href="/zh-hans/filing" class="top-level-nav-item">申报</a> </li> <li> <a href="/zh-hans/payments" class="top-level-nav-item">付款</a> </li> <li> <a href="/zh-hans/refunds" class="top-level-nav-item">退款</a> </li> <li> <a href="/zh-hans/credits-and-deductions" class="top-level-nav-item">抵免优惠和扣除</a> </li> <li> <a href="/zh-hans/forms-instructions" class="top-level-nav-item">表格和说明</a> </li> </ul> </nav> <nav role="navigation" aria-labelledby="block-pup-irs-infomenumobile-menu" id="block-pup-irs-infomenumobile" data-block-plugin-id="system_menu_block:info-menu-mobile"> <h2 class="visually-hidden" id="block-pup-irs-infomenumobile-menu">Info Menu Mobile</h2> <ul block="pup_irs_infomenumobile" class="menu menu--info-menu-mobile nav"> <li class="first"> <a href="/zh-hans/help/let-us-help-you" title="帮助" data-drupal-link-system-path="node/16916">帮助</a> </li> <li> <a href="/zh-hans/newsroom" title="新闻" data-drupal-link-system-path="node/19646">新闻</a> </li> <li> <a href="/zh-hans/charities-and-nonprofits" data-drupal-link-system-path="node/58461">慈善与非营利组织</a> </li> <li class="last"> <a href="/zh-hans/tax-professionals" title="Tax Pros" data-drupal-link-system-path="node/11">税务专业人士</a> </li> </ul> </nav> </div> </div> </header> <div class="pup-page-node-type-article-page__banner"> <div class="container"> <div class="row"> <div class="col-md-12"> <div class="region region-breadcrumbs"> <nav aria-label="Breadcrumbs"> <ol class="breadcrumb"> <li lang=zh-hans xml:lang=zh-hans ><a href="/zh-hans" lang=zh-hans xml:lang=zh-hans >首页</a></li><li lang=zh-hans xml:lang=zh-hans ><a href="/zh-hans/payments" lang=zh-hans xml:lang=zh-hans >您的在线账户</a></li><li class="active"> 处罚 </li> </ol> </nav> </div> <h1 class="pup-page-node-type-article-page__title">处罚</h1> </div> </div> </div> </div> <div class="container"> <div class="row"> <div class="col-sm-12"> <div class="region region-language-switcher"> <section class="language-switcher-language-url block block-pup-language-switcher block-pup-language-switcherlanguage-interface clearfix" id="block-pup-irs-languageswitchercontent" data-block-plugin-id="pup_language_switcher:language_interface"> <ul class="list-inline pull-right links parent-right" block="pup_irs_languageswitchercontent"><li hreflang="en" data-drupal-link-system-path="node/91826" class="en"><a href="/payments/penalties" class="language-link" lang="en" xml:lang="en" hreflang="en" data-drupal-link-system-path="node/91826">English</a></li><li hreflang="es" data-drupal-link-system-path="node/91826" class="es"><a href="/es/payments/penalties" class="language-link" lang="es" xml:lang="es" hreflang="es" data-drupal-link-system-path="node/91826">Español</a></li><li hreflang="zh-hans" data-drupal-link-system-path="node/91826" class="zh-hans is-active" aria-current="page"><a href="/zh-hans/payments/penalties" class="language-link is-active" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans" data-drupal-link-system-path="node/91826" aria-current="page">中文 (简体)</a></li><li hreflang="zh-hant" data-drupal-link-system-path="node/91826" class="zh-hant"><a href="/zh-hant/payments/penalties" class="language-link" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant" data-drupal-link-system-path="node/91826">中文 (繁體)</a></li><li hreflang="ko" data-drupal-link-system-path="node/91826" class="ko"><a href="/ko/payments/penalties" class="language-link" lang="ko" xml:lang="ko" hreflang="ko" data-drupal-link-system-path="node/91826">한국어</a></li><li hreflang="ru" data-drupal-link-system-path="node/91826" class="ru"><a href="/ru/payments/penalties" class="language-link" lang="ru" xml:lang="ru" hreflang="ru" data-drupal-link-system-path="node/91826">Русский</a></li><li hreflang="vi" data-drupal-link-system-path="node/91826" class="vi"><a href="/vi/payments/penalties" class="language-link" lang="vi" xml:lang="vi" hreflang="vi" data-drupal-link-system-path="node/91826">Tiếng Việt</a></li><li hreflang="ht" data-drupal-link-system-path="node/91826" class="ht"><a href="/ht/payments/penalties" class="language-link" lang="ht" xml:lang="ht" hreflang="ht" data-drupal-link-system-path="node/91826">Kreyòl ayisyen</a></li></ul> </section> </div> </div> </div> </div> <div class="pup-main-container container"> <div class="row"> <div class="sidebar-left col-sm-12 col-md-3 col-lg-3"> <div class="region region-sidebar-first"> <section id="block-pup-irs-puphierarchicaltaxonomymenu" data-block-plugin-id="pup_hierarchical_taxonomy_menu" class="block block-pup-hierarchical-taxonomy-menu clearfix"> <div class="pup-second-nav-header"> <h3 class="pup-second-nav-heading">More In 您的在线账户</h3> <button id="pup-snav" class="pup-second-nav-btn hidden-md hidden-lg" aria-label="Collapsed menu button. Press space to activate the menu. Then navigate using the tab key." aria-expanded="false" type="button"> <i class="fa fa-plus"></i> </button> </div> <ul class="menu nav pup-second-nav"> <li class="level-2" data-indent-level="2"> <a href="/zh-hans/payments/direct-pay-with-bank-account" title="银行账户" id="term-18851" rel="child" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans">银行账户</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hans/payments/pay-your-taxes-by-debit-or-credit-card" title="借记卡或信用卡" id="term-18861" rel="child" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans">借记卡或信用卡</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hans/payments/online-account-for-individuals" title="您的在线账户" id="term-18856" rel="child" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans">您的在线账户</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hans/payments/eftps-the-electronic-federal-tax-payment-system" title="营业税付款（联邦电子缴税系统 (EFTPS)）" id="term-18866" rel="child" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans">营业税付款（联邦电子缴税系统 (EFTPS)）</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hans/payments/online-payment-agreement-application" title="付款计划" id="term-18881" rel="child" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans">付款计划</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hans/payments/get-help-with-tax-debt" title="税务债务帮助" id="term-29531" rel="child" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans">税务债务帮助</a> </li> <li class="level-2 is-active is-active-trail" data-indent-level="2"> <a href="/zh-hans/payments/penalties" title="罚款" id="term-18886" rel="parent" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans">罚款</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hans/payments/interest" title="利息" id="term-29296" rel="child" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans">利息</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hans/payments/tax-withholding" title="预扣（英文）" id="term-25571" rel="child" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans">预扣（英文）</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hans/individuals/international-taxpayers/foreign-electronic-payments-tax-type-codes" title="国外电子付款" id="term-18871" rel="child" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans">国外电子付款</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hans/payments/electronic-payment-of-user-fees" title="使用者费用（英文）" id="term-18876" rel="child" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans">使用者费用（英文）</a> </li> </ul> </section> </div> </div> <div class="pup-header-content-rt no-gutter col-sm-12 col-md-9"> <a id="main-content"></a> <div class="region region-content"> <div data-drupal-messages-fallback class="hidden"></div> <article about="/zh-hans/payments/penalties" 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>不履行纳税义务的纳税人可能会欠下罚款。</p> <p>国税局因各种原因收取罚款，包括您不这样做：</p> <ul> <li>按时提交您的报税表</li> <li>按时并以正确的方式支付您所欠的任何税款</li> <li>准备并提交一份准确的报税表</li> <li>及时提交准确无误的税务资料申报表</li> </ul> <p>如果您没有全额支付罚款，我们可能会收取罚款的利息。我们每个月都会收取一些罚金，直到您付清所欠的全部款项。</p> <p>了解不同类型的罚款，如果收到罚款，您需要做什么，以及如何避免收到罚款。</p> <h2>如何知道您欠了罚金？</h2> <p>当我们向您收取罚款时，我们会向您发出通知或信函。该通知或信件函会告诉您有关罚款的情况、收费的原因以及下一步该怎么做。</p> <p>核实您的通知或信函中的信息是否正确。如果您能解决您的通知或信函中的问题，可能不适用罚款。</p> <p>若要了解更多信息，参见<a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="c00a80ab-6342-4661-9bd0-f386449f7a16" href="/zh-hans/individuals/understanding-your-irs-notice-or-letter" title="了解国税局给您的通知或信函">了解您的通知或信函</a>。</p> <h2>罚金类型</h2> <p>这些是我们发出的一些处罚通知和信件：</p> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="00b36dff-5363-45f2-9574-44cd938ecf23" href="/zh-hans/payments/information-return-penalties" title="税务资料申报表罚款">税务资料申报表</a>适用于那些没有在到期日前正确申报或提供所需税务资料申报表或受款人声明的纳税人。</li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="b9fb0c94-449f-4cfa-9f76-dd0c12c43f8e" href="/zh-hans/payments/failure-to-file-penalty" title="未申报罚金">未申报</a> 适用于您没有在到期日前申报纳税的情况。</li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="10af6d5a-d77b-4664-a3db-d2436dc8c202" href="/zh-hans/payments/failure-to-pay-penalty" title="未缴纳罚金">未支付</a>适用于您没有在到期日前支付所欠税款的情况。</li> <li>当您没有申报所有的收入，或者当您申报不符合条件的扣除或抵免时，<a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="343db859-1085-46df-bed9-290f99f4d5f0" href="/zh-hans/payments/accuracy-related-penalty" title="与准确性有关的罚款">与准确性相关</a>适用。</li> <li>当您提交过高金额的所得税退款或抵免优惠申请且不存在合理理由时，<a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="3cdae2cf-f131-4af4-ac2e-33261533ad4e" href="/zh-hans/payments/erroneous-claim-for-refund-or-credit" title="退税或抵免优惠的错误申报">退款或抵免优惠的错误申报罚金</a>适用。</li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="a76abe5b-9fd6-446a-9b5d-6c291e1c4f74" href="/zh-hans/payments/failure-to-deposit-penalty" title="未缴存罚金">未缴存</a>适用于您没有准确或及时地支付就业税。</li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="fe0c428f-f225-4c40-8303-3b2a059f8ee4" href="/zh-hans/payments/tax-preparer-penalties" title="报税员罚款">代报税人不当行为</a>适用于从事不当行为的代报税人。</li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="5965076e-6e35-4dee-8e45-46661305d51e" href="/zh-hans/payments/dishonored-check-or-other-form-of-payment-penalty" title="拒付支票的罚款或其他付款形式的罚款">拒付支票</a>或其他付款方式适用于您的银行不兑现您的支票或其他形式的付款。</li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="13cef70e-6271-4176-bc48-4d4e48b902d5" href="/zh-hans/payments/underpayment-of-estimated-tax-by-corporations-penalty" title="企业预估税付款不足的罚款">公司少付预估税</a>适用于您没有准确或及时地支付公司的预估税款。</li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="7a7e32c7-9c7a-4123-9d88-bdc3efec33c5" href="/zh-hans/payments/underpayment-of-estimated-tax-by-individuals-penalty" title="个人欠缴预估税罚款">个人少付预估税</a>适用于您没有准确或及时地支付个人的预估税款。</li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="625c1b86-6fd5-4b68-bff0-681148eb5096" href="/zh-hans/payments/international-information-reporting-penalties" title="国际信息申报罚款">国际信息申报</a>适用于某些未能及时、正确申报源自外国的金融活动的纳税人。</li> </ul> <h2>罚金的利息</h2> <p>我们对罚金收取利息。</p> <p>我们开始收取利息的日期因罚金的类型而异。利息会增加您的欠款金额，直到您全额付清余额。关于我们对罚金收取的利息的更多信息，请看<a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="5a068062-c4d8-4ddc-9ec3-fe44e4dd1667" href="/zh-hans/payments/interest" title="利息">利息</a>。</p> <h2>支付罚金</h2> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="375ad50a-8cda-4b40-8cc1-8cd3facd7307" href="/zh-hans/payments" title="在线付款">向我们发送付款或全额支付您的税款，</a>以阻止未来的罚金和利息的增加。</p> <h2>取消或减少罚金</h2> <p>如果您的行为是真诚的，并且能够证明您有<a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="34fb6f12-b197-4071-b0ec-0f5dde6f7a59" href="/zh-hans/payments/penalty-relief-for-reasonable-cause" title="由于合理的原因而宽减罚款">合理理由</a>不能履行纳税义务，我们可能能够取消或减少一些罚款。根据法律规定，除非罚款被取消或减少，否则我们不能取消或减少利息。</p> <p>若要了解更多详情，参见<a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="5cb021d4-c16a-4345-b836-6fd9737b379c" href="/zh-hans/payments/penalty-relief" title="罚款减免">罚款减免</a>。</p> <h2>对罚金提出异议</h2> <p>如果您不同意所欠的金额，可以对罚款提出异议。</p> <p>请拨打您的通知或信函右上角的免费电话，或者致函我们，说明我们为什么要重新考虑罚款。在信上签名，并将信函和任何证明文件寄到您的通知上的地址。</p> <p>当您打电话或寄信时，请准备好这些信息。</p> <ul> <li>我们发给您的通知或信函</li> <li>您希望我们重新考虑的处罚（例如，2021年的逾期申报处罚）。</li> <li>对于每一项处罚，您认为我们应该取消它的原因的解释</li> </ul> <p>如果我们发给您的通知或信函有关于对罚款提出异议的指示或最后期限，请仔细注意。您必须按照指示来对罚款提出异议。</p> <p>如果您没有收到通知或信函，请获得<a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="f2ce1661-ca57-4ae9-acb9-284abe27b0c1" href="/zh-hans/help/let-us-help-you" title="让我们帮助您">电话援助</a>。</p> <h2>避免处罚</h2> <p>您可以通过准确报税，在到期日前缴税，并及时提供任何税务资料申报表来避免罚款。</p> <h3>延期报税申请</h3> <p>如果您需要更多的时间来准备报税，<a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="a9b52cac-c1a0-4ca0-8ab9-651a97e16183" href="/zh-hans/filing/get-an-extension-to-file-your-tax-return" title="获得报税延期">可以申请延长报税</a>时间。这并不意味着您可以延长付款时间。付款计划可以帮助您在一段时间内付款。</p> <h3>申请付款计划</h3> <p>如果您不能按时支付全部税款或罚款，现在就支付您能支付的部分，并<a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="c688bb67-5159-41b3-9126-14f088e5c7b1" href="/zh-hans/payments/online-payment-agreement-application" title="申请在线付款计划">申请付款计划</a>。当您建立付款计划时，可以减少未来的罚款。</p> </div> </div> <div class="col-md-4 col-sm-12 col-xs-12 block-region-right-column"> <div class="field field--name-field-pup-article-callout field--type-entity-reference-revisions field--label-hidden field--items row"> <div class="field--item col-sm-6 col-md-12"> <div class="paragraph paragraph--type--pup-callout paragraph--view-mode--default"> <h3 class="block-title">相关专题</h3> <div class="field field--name-field-pup-block-reference field--type-entity-reference field--label-hidden field--item"> <div class="field-block-content-list__list"> <div class="field-block-content-list__item"> <a href='/zh-hans/newsroom/tax-updates-and-news-from-the-irs'>特殊报税季警报</a> </div> <div class="field-block-content-list__item"> <a href='/help/processing-status-for-tax-forms'>国税局运营状况（英文）</a> </div> <div class="field-block-content-list__item"> <a href='https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-tax-on-early-distributions'>提前分配退休计划的10%税款（英文）</a> </div> <div class="field-block-content-list__item"> <a href='/forms-instructions'>表格、说明与刊物（英文）</a> </div> <div class="field-block-content-list__item"> <a href='https://www.irs.gov/pub/irs-pdf/p1zhs.pdf'>第 1号刊物，《作为纳税人的权利》</a> </div> <div class="field-block-content-list__item"> <a href='https://www.irs.gov/pub/irs-pdf/p3498.pdf'>第 3498 号刊物《审查过程》（英文）</a> </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">是否需要帮助？</h4> <div class="pup-callout__body"><ul> <li><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">您可以授权他人（英文）</a>代表您联系国税局。</li> <li>查看一下您是否有资格获得<a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="750a3451-4c44-4004-b92c-6a38c60c74eb" href="https://taxpayeradvocate.irs.gov/about-us/low-income-taxpayer-clinics-litc/" title="Low Income Taxpayer Clinics (LITC)">低收入纳税人诊所的帮助（英文）</a>。</li> <li>倘若您在网上未能找到所需信息，请拨打通知或信函顶部的国税局电话号码。倘若您未收到信函或通知，请使用<a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="f2ce1661-ca57-4ae9-acb9-284abe27b0c1" href="/zh-hans/help/let-us-help-you" title="让我们帮助您">电话协助</a>。</li> <li>如果您不能自行解决罚款问题，请联系<a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="35d8214c-4d89-4d20-93ce-9aa01b481899" href="/zh-hans/taxpayer-advocate" title="纳税人辩护服务处">纳税人权益服务处</a>，这是国税局内部的一个独立机构。</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: 22-Nov-2024 </div> <div class='pup-share-menu col-xs-12 col-sm-6'> <div class="region region-share-content"> <section id="block-pup-irs-addtoanybuttons" data-block-plugin-id="addtoany_block" class="block block-addtoany block-addtoany-block clearfix"> <span class="a2a_kit a2a_kit_size_24 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