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關於表格 1040, 個人所得稅申報表 | Internal Revenue Service

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Use the spacebar to open the 申報 sub menu or enter to navigate to the 申報 page." role="application" id="accessible-megamenu-nav-item-0">申報</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-shenbao-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-0" role="region"> <div class="mega-menu-container"> <li><a href="/zh-hant/filing" class="mobile-only-text" id="accessible-megamenu-shenbao-submenu-0" data-drupal-link-system-path="node/19656">概觀</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-shenbao-submenu-1">信息給...</span> </li> <li><a href="/zh-hant/how-to-file-your-taxes-step-by-step" id="accessible-megamenu-shenbao-submenu-2" data-drupal-link-system-path="node/19456">個人</a> </li> <li><a href="/zh-hant/businesses" id="accessible-megamenu-shenbao-submenu-3" data-drupal-link-system-path="node/18976">商業和自僱人士</a> </li> <li><a href="/zh-hant/individuals/international-taxpayers" id="accessible-megamenu-shenbao-submenu-4" data-drupal-link-system-path="node/19696">國際納稅人</a> </li> <li><a href="/zh-hant/charities-and-nonprofits" id="accessible-megamenu-shenbao-submenu-5" data-drupal-link-system-path="node/58461">慈善與非營利組織</a> </li> <li><a href="/zh-hant/government-entities/indian-tribal-governments" id="accessible-megamenu-shenbao-submenu-6" data-drupal-link-system-path="node/19601">印第安部落政府</a> </li> <li><a href="/zh-hant/government-entities/federal-state-local-governments" id="accessible-megamenu-shenbao-submenu-7" data-drupal-link-system-path="node/19446">聯邦、州和地方政府</a> </li> <li><a href="/zh-hant/tax-exempt-bonds" id="accessible-megamenu-shenbao-submenu-8" data-drupal-link-system-path="node/19671">免稅債券</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-shenbao-submenu-9">為個人提交檔</span> </li> <li><a href="/zh-hant/filing/individuals/how-to-file" id="accessible-megamenu-shenbao-submenu-10" data-drupal-link-system-path="node/22856">如何提交</a> </li> <li><a href="/zh-hant/filing/individuals/when-to-file" id="accessible-megamenu-shenbao-submenu-11" data-drupal-link-system-path="node/22726">什麼時候提交</a> </li> <li><a href="/zh-hant/filing/where-to-file-tax-returns-addresses-listed-by-return-type" id="accessible-megamenu-shenbao-submenu-12" data-drupal-link-system-path="node/2442">在哪裡提交</a> </li> <li><a href="/zh-hant/filing/individuals/update-my-information" id="accessible-megamenu-shenbao-submenu-13" data-drupal-link-system-path="node/22861">更新您的資料</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-shenbao-submenu-14">普及的</span> </li> <li><a href="/zh-hant/individuals/get-transcript" id="accessible-megamenu-shenbao-submenu-15" data-drupal-link-system-path="node/136676">獲取您的稅務記錄</a> </li> <li><a href="/zh-hant/businesses/small-businesses-self-employed/get-an-employer-identification-number" id="accessible-megamenu-shenbao-submenu-16" data-drupal-link-system-path="node/17153">申請雇主身份證號 (EIN)</a> </li> <li><a href="/zh-hant/filing/wheres-my-amended-return" id="accessible-megamenu-shenbao-submenu-17" data-drupal-link-system-path="node/17175">查看您的修改過的稅表狀態</a> </li> <li><a href="/zh-hant/identity-theft-fraud-scams/get-an-identity-protection-pin" id="accessible-megamenu-shenbao-submenu-18" data-drupal-link-system-path="node/16696">獲取身份保護銷子 (IP PIN)</a> </li> <li><a href="/zh-hant/filing/irs-free-file-do-your-taxes-for-free" id="accessible-megamenu-shenbao-submenu-19" data-drupal-link-system-path="node/54546">免費申報您的聯邦稅表 </a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/zh-hant/payments" aria-controls="accessible-megamenu-fukuan-submenu" aria-expanded="false" aria-label="付款 menu has additional options. Use the spacebar to open the 付款 sub menu or enter to navigate to the 付款 page." role="application" id="accessible-megamenu-nav-item-1">付款</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-fukuan-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-1" role="region"> <div class="mega-menu-container"> <li><a href="/zh-hant/payments" class="mobile-only-text" id="accessible-megamenu-fukuan-submenu-0" data-drupal-link-system-path="node/19551">概觀</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-fukuan-submenu-1">支付</span> </li> <li><a href="/zh-hant/payments/direct-pay-with-bank-account" id="accessible-megamenu-fukuan-submenu-2" data-drupal-link-system-path="node/10224">銀行賬戶(直接支付)</a> </li> <li><a href="/zh-hant/payments/online-payment-agreement-application" id="accessible-megamenu-fukuan-submenu-3" data-drupal-link-system-path="node/16716">付款計劃(分期付款協議)</a> </li> <li><a href="/zh-hant/payments/eftps-the-electronic-federal-tax-payment-system" id="accessible-megamenu-fukuan-submenu-4" data-drupal-link-system-path="node/15488">電子聯邦稅務付款系統(EFTPS)</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-fukuan-submenu-5">普及的</span> </li> <li><a href="/zh-hant/payments/online-account-for-individuals" id="accessible-megamenu-fukuan-submenu-6" data-drupal-link-system-path="node/11608">您的線上帳戶</a> </li> <li><a href="/zh-hant/individuals/tax-withholding-estimator" id="accessible-megamenu-fukuan-submenu-7" data-drupal-link-system-path="node/107181">預扣稅金估算表</a> </li> <li><a href="/zh-hant/businesses/small-businesses-self-employed/estimated-taxes" id="accessible-megamenu-fukuan-submenu-8" data-drupal-link-system-path="node/17135">估計稅</a> </li> <li><a href="/zh-hant/payments/penalties" id="accessible-megamenu-fukuan-submenu-9" data-drupal-link-system-path="node/91826">罰款</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/zh-hant/refunds" aria-controls="accessible-megamenu-tuishui-submenu" aria-expanded="false" aria-label="退稅 menu has additional options. Use the spacebar to open the 退稅 sub menu or enter to navigate to the 退稅 page." role="application" id="accessible-megamenu-nav-item-2">退稅</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-tuishui-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-2" role="region"> <div class="mega-menu-container"> <li><a href="/zh-hant/refunds" class="mobile-only-text" id="accessible-megamenu-tuishui-submenu-0" data-drupal-link-system-path="node/130131">概觀</a> </li> <div class="mega-menu-column no-header-extra-padding"> <li><a href="/zh-hant/wheres-my-refund" class="mega-menu-column-header" id="accessible-megamenu-tuishui-submenu-1" data-drupal-link-system-path="node/19556">我的退稅在哪裡</a> </li> <li><a href="/zh-hant/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts" id="accessible-megamenu-tuishui-submenu-2" data-drupal-link-system-path="node/10971">直接存款</a> </li> <li><a href="/zh-hant/taxtopics/tc203" id="accessible-megamenu-tuishui-submenu-3" data-drupal-link-system-path="node/67936">減少退稅</a> </li> <li><a href="/zh-hant/filing/file-an-amended-return" id="accessible-megamenu-tuishui-submenu-4" data-drupal-link-system-path="node/128551">修改報稅表</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/zh-hant/credits-and-deductions" aria-controls="accessible-megamenu-dimianyouhuihekouchu-submenu" aria-expanded="false" aria-label="抵免优惠和扣除 menu has additional options. Use the spacebar to open the 抵免优惠和扣除 sub menu or enter to navigate to the 抵免优惠和扣除 page." role="application" id="accessible-megamenu-nav-item-3">抵免优惠和扣除</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-dimianyouhuihekouchu-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-3" role="region"> <div class="mega-menu-container"> <li><a href="/zh-hant/credits-and-deductions" class="mobile-only-text" id="accessible-megamenu-dimianyouhuihekouchu-submenu-0" data-drupal-link-system-path="node/80206">概觀</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-dimianyouhuihekouchu-submenu-1">信息給...</span> </li> <li><a href="/zh-hant/credits-and-deductions-for-individuals" title="給您和您的家人" id="accessible-megamenu-dimianyouhuihekouchu-submenu-2" data-drupal-link-system-path="node/5">個人</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 給您和您的家人 </span> </li> <li><a href="/zh-hant/credits-deductions/businesses" title="標準里程和其他信息" id="accessible-megamenu-dimianyouhuihekouchu-submenu-3" data-drupal-link-system-path="node/19941">商業和自僱人士</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 標準里程和其他信息 </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-dimianyouhuihekouchu-submenu-4">普及的</span> </li> <li><a href="/zh-hant/credits-deductions/individuals/earned-income-tax-credit-eitc" id="accessible-megamenu-dimianyouhuihekouchu-submenu-5" data-drupal-link-system-path="node/18966">低收入家庭抵免優惠 (EITC)</a> </li> <li><a href="/zh-hant/credits-deductions/individuals/child-tax-credit" id="accessible-megamenu-dimianyouhuihekouchu-submenu-6" data-drupal-link-system-path="node/771">子女稅務優惠</a> </li> <li><a href="/zh-hant/credits-deductions/clean-vehicle-and-energy-credits" id="accessible-megamenu-dimianyouhuihekouchu-submenu-7" data-drupal-link-system-path="node/126641">清潔車輛和能源抵免優惠</a> </li> <li><a href="/zh-hant/help/ita/how-much-is-my-standard-deduction" id="accessible-megamenu-dimianyouhuihekouchu-submenu-8" data-drupal-link-system-path="node/5229">標準扣除</a> </li> <li><a href="/zh-hant/retirement-plans" id="accessible-megamenu-dimianyouhuihekouchu-submenu-9" data-drupal-link-system-path="node/19741">退休計劃</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown active"> <a href="/zh-hant/forms-instructions" aria-controls="accessible-megamenu-biaogeheshuoming-submenu" aria-expanded="false" aria-label="表格和說明 menu has additional options. Use the spacebar to open the 表格和說明 sub menu or enter to navigate to the 表格和說明 page." role="application" id="accessible-megamenu-nav-item-4">表格和說明</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-biaogeheshuoming-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-4" role="region"> <div class="mega-menu-container"> <li><a href="/zh-hant/forms-instructions" class="mobile-only-text" id="accessible-megamenu-biaogeheshuoming-submenu-0" data-drupal-link-system-path="node/6">概觀</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-biaogeheshuoming-submenu-1">表格和說明</span> </li> <li class="active"><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" class="is-active" aria-current="page">1040表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 個人報稅表 </span> </li> <li><a href="/pub/irs-pdf/i1040gi.pdf" title="表格1040的說明" id="accessible-megamenu-biaogeheshuoming-submenu-3">1040表格 指示</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 表格1040的說明 </span> </li> <li><a href="/zh-hant/forms-pubs/about-form-w-9" title="申請納稅人識別號碼 (TIN) 及證明書" id="accessible-megamenu-biaogeheshuoming-submenu-4" data-drupal-link-system-path="node/15825">W-9表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 申請納稅人識別號碼 (TIN) 及證明書 </span> </li> <li><a href="/zh-hant/forms-pubs/about-form-4506-t" title="索取報稅表的要求" id="accessible-megamenu-biaogeheshuoming-submenu-5" data-drupal-link-system-path="node/10554">4506-T表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 索取報稅表的要求 </span> </li> </div> <div class="mega-menu-column extra-padding"> <li><a href="/zh-hant/forms-pubs/about-form-w-4" class="mega-menu-column-header" title="僱員的預扣稅金證明" id="accessible-megamenu-biaogeheshuoming-submenu-6" data-drupal-link-system-path="node/15498">W-4表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 僱員的預扣稅金證明 </span> </li> <li><a href="/zh-hant/forms-pubs/about-form-941" title="雇主的季度聯邦納稅申報表" id="accessible-megamenu-biaogeheshuoming-submenu-7" data-drupal-link-system-path="node/53446">941表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 雇主的季度聯邦納稅申報表 </span> </li> <li><a href="/zh-hant/forms-pubs/about-form-w-2" title="從事貿易或業務的雇主支付工資" id="accessible-megamenu-biaogeheshuoming-submenu-8" data-drupal-link-system-path="node/5737">W-2表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 從事貿易或業務的雇主支付工資 </span> </li> <li><a href="/zh-hant/forms-pubs/about-form-9465" title="分期付款協議申請" id="accessible-megamenu-biaogeheshuoming-submenu-9" data-drupal-link-system-path="node/15532">9465表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 分期付款協議申請 </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-biaogeheshuoming-submenu-10">普及的給稅務專業人士</span> </li> <li><a href="/zh-hant/forms-pubs/about-form-1040x" title="修改/修復稅表" id="accessible-megamenu-biaogeheshuoming-submenu-11" data-drupal-link-system-path="node/19996">1040-X表格 </a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 修改/修復稅表 </span> </li> <li><a href="/zh-hant/forms-pubs/about-form-2848" title="申請授權委託書" id="accessible-megamenu-biaogeheshuoming-submenu-12" data-drupal-link-system-path="node/15839">2848表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 申請授權委託書 </span> </li> <li><a href="/zh-hant/forms-pubs/about-form-w-7" title="申請ITIN" id="accessible-megamenu-biaogeheshuoming-submenu-13" data-drupal-link-system-path="node/15536">W-7表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 申請ITIN </span> </li> <li><a href="/pub/irs-pdf/pcir230.pdf" title="在國稅局面前的執業規則" id="accessible-megamenu-biaogeheshuoming-submenu-14">通告230號</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 在國稅局面前的執業規則 </span> </li> </div> </ul> </li> </ul> </nav> <div class="pup-site-header-search-block pup-search-box-hidden"> <div class="pup-site-header-search-block__searchfield"> <form block="pup_irs_exposedformpup_site_index_searchsite_search_srt_relevance_2" action="/zh-hant/site-index-search" method="get" id="views-exposed-form-pup-site-index-search-site-search-srt-relevance--2" accept-charset="UTF-8" novalidate> <div class="form--inline form-inline clearfix"> <div class="form-item form-group js-form-item form-type-textfield js-form-type-textfield form-item-search js-form-item-search"> <label for="search-main" class="control-label">Search</label> <input placeholder="搜尋" aria-label="搜尋" data-drupal-selector="edit-search" class="form-text form-control" type="text" id="search-main" name="search" value="" size="30" maxlength="128" /> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical-1 js-form-item-field-pup-historical-1"> <label for="edit-field-pup-historical-1--2" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical-1" class="form-select form-control" id="edit-field-pup-historical-1--2" name="field_pup_historical_1"><option value="All" >- 任何 -</option><option value="1" selected="selected">No</option></select></div> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical js-form-item-field-pup-historical"> <label for="edit-field-pup-historical--2" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical" class="form-select form-control" id="edit-field-pup-historical--2" name="field_pup_historical"><option value="All" >- 任何 -</option><option value="1" selected="selected">No</option></select></div> </div> <div data-drupal-selector="edit-actions" class="form-actions form-group js-form-wrapper form-wrapper" id="edit-actions--2"><button title="搜尋" data-drupal-selector="edit-submit-pup-site-index-search-2" class="button js-form-submit form-submit btn-primary btn icon-before" type="submit" id="edit-submit-pup-site-index-search--2" value="搜尋"><span class="icon glyphicon glyphicon-search" aria-hidden="true"></span> 搜尋</button></div> </div> </form> </div> </div> </div> </div> </div> <div id="pup-info-menu-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-info-menu-collapsible"> <nav role="navigation" aria-labelledby="block-pup-irs-informationmenu-menu" id="block-pup-irs-informationmenu" data-block-plugin-id="system_menu_block:pup-info-menu" class="pup-nav-zh-hant"> <h2 class="visually-hidden" id="block-pup-irs-informationmenu-menu">Information Menu</h2> <ul block="pup_irs_informationmenu" class="menu menu--pup-info-menu nav"> <li class="first"> <a href="/zh-hant/help/let-us-help-you" title="幫助" data-drupal-link-system-path="node/16916">幫助</a> </li> <li> <a href="/zh-hant/newsroom" title="新聞" data-drupal-link-system-path="node/19646">新聞</a> </li> <li> <a href="/zh-hant/charities-and-nonprofits" data-drupal-link-system-path="node/58461">慈善與非營利組織</a> </li> <li class="last"> <a href="/zh-hant/tax-professionals" data-drupal-link-system-path="node/11">稅務專業人士</a> </li> </ul> </nav> </div> </div> <div id="pup-header-nav-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-header-nav-collapsible"> <section id="block-accordionmainnavigationmobile" data-block-plugin-id="accordion_menus_block:main_mobile" class="block block-accordion-menus block-accordion-menus-blockmain-mobile clearfix"> <div class="accordion_menus_block_container main_mobile"> <h2 class="accordion-title"> <a href="#">申報</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/zh-hant/filing" class="mobile-only-text">概觀</a></li><li><span class="mega-menu-column-header">信息給...</span></li><li><a href="/zh-hant/how-to-file-your-taxes-step-by-step">個人</a></li><li><a href="/zh-hant/businesses">商業和自僱人士</a></li><li><a href="/zh-hant/individuals/international-taxpayers">國際納稅人</a></li><li><a href="/zh-hant/charities-and-nonprofits">慈善與非營利組織</a></li><li><a href="/zh-hant/government-entities/indian-tribal-governments">印第安部落政府</a></li><li><a href="/zh-hant/government-entities/federal-state-local-governments">聯邦、州和地方政府</a></li><li><a href="/zh-hant/tax-exempt-bonds">免稅債券</a></li><li><span class="mega-menu-column-header">為個人提交檔</span></li><li><a href="/zh-hant/filing/individuals/how-to-file">如何提交</a></li><li><a href="/zh-hant/filing/individuals/when-to-file">什麼時候提交</a></li><li><a href="/zh-hant/filing/where-to-file-tax-returns-addresses-listed-by-return-type">在哪裡提交</a></li><li><a href="/zh-hant/filing/individuals/update-my-information">更新您的資料</a></li><li><span class="mega-menu-column-header">普及的</span></li><li><a href="/zh-hant/individuals/get-transcript">獲取您的稅務記錄</a></li><li><a href="/zh-hant/businesses/small-businesses-self-employed/get-an-employer-identification-number">申請雇主身份證號 (EIN)</a></li><li><a href="/zh-hant/filing/wheres-my-amended-return">查看您的修改過的稅表狀態</a></li><li><a href="/zh-hant/identity-theft-fraud-scams/get-an-identity-protection-pin">獲取身份保護銷子 (IP PIN)</a></li><li><a href="/zh-hant/filing/irs-free-file-do-your-taxes-for-free">免費申報您的聯邦稅表 </a></li></ul> </div> <h2 class="accordion-title"> <a href="#">付款</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/zh-hant/payments" class="mobile-only-text">概觀</a></li><li><span class="mega-menu-column-header">支付</span></li><li><a href="/zh-hant/payments/direct-pay-with-bank-account">銀行賬戶(直接支付)</a></li><li><a href="/zh-hant/payments/online-payment-agreement-application">付款計劃(分期付款協議)</a></li><li><a href="/zh-hant/payments/eftps-the-electronic-federal-tax-payment-system">電子聯邦稅務付款系統(EFTPS)</a></li><li><span class="mega-menu-column-header">普及的</span></li><li><a href="/zh-hant/payments/online-account-for-individuals">您的線上帳戶</a></li><li><a href="/zh-hant/individuals/tax-withholding-estimator">預扣稅金估算表</a></li><li><a href="/zh-hant/businesses/small-businesses-self-employed/estimated-taxes">估計稅</a></li><li><a href="/zh-hant/payments/penalties">罰款</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">退稅</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/zh-hant/refunds" class="mobile-only-text">概觀</a></li><li><a href="/zh-hant/wheres-my-refund" class="mega-menu-column-header">我的退稅在哪裡</a></li><li><a href="/zh-hant/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts">直接存款</a></li><li><a href="/zh-hant/taxtopics/tc203">減少退稅</a></li><li><a href="/zh-hant/filing/file-an-amended-return">修改報稅表</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">抵免优惠和扣除</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/zh-hant/credits-and-deductions" class="mobile-only-text">概觀</a></li><li><span class="mega-menu-column-header">信息給...</span></li><li><a href="/zh-hant/credits-and-deductions-for-individuals" title="給您和您的家人">個人</a></li><li><a href="/zh-hant/credits-deductions/businesses" title="標準里程和其他信息">商業和自僱人士</a></li><li><span class="mega-menu-column-header">普及的</span></li><li><a href="/zh-hant/credits-deductions/individuals/earned-income-tax-credit-eitc">低收入家庭抵免優惠 (EITC)</a></li><li><a href="/zh-hant/credits-deductions/individuals/child-tax-credit">子女稅務優惠</a></li><li><a href="/zh-hant/credits-deductions/clean-vehicle-and-energy-credits">清潔車輛和能源抵免優惠</a></li><li><a href="/zh-hant/help/ita/how-much-is-my-standard-deduction">標準扣除</a></li><li><a href="/zh-hant/retirement-plans">退休計劃</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">表格和說明</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/zh-hant/forms-instructions" class="mobile-only-text">概觀</a></li><li><span class="mega-menu-column-header">表格和說明</span></li><li><a href="/zh-hant/forms-pubs/about-form-1040" title="個人報稅表">1040表格</a></li><li><a href="/pub/irs-pdf/i1040gi.pdf" title="表格1040的說明">1040表格 指示</a></li><li><a href="/zh-hant/forms-pubs/about-form-w-9" title="申請納稅人識別號碼 (TIN) 及證明書">W-9表格</a></li><li><a href="/zh-hant/forms-pubs/about-form-4506-t" title="索取報稅表的要求">4506-T表格</a></li><li><a href="/zh-hant/forms-pubs/about-form-w-4" class="mega-menu-column-header" title="僱員的預扣稅金證明">W-4表格</a></li><li><a href="/zh-hant/forms-pubs/about-form-941" title="雇主的季度聯邦納稅申報表">941表格</a></li><li><a href="/zh-hant/forms-pubs/about-form-w-2" title="從事貿易或業務的雇主支付工資">W-2表格</a></li><li><a href="/zh-hant/forms-pubs/about-form-9465" title="分期付款協議申請">9465表格</a></li><li><span class="mega-menu-column-header">普及的給稅務專業人士</span></li><li><a href="/zh-hant/forms-pubs/about-form-1040x" title="修改/修復稅表">1040-X表格 </a></li><li><a href="/zh-hant/forms-pubs/about-form-2848" title="申請授權委託書">2848表格</a></li><li><a href="/zh-hant/forms-pubs/about-form-w-7" title="申請ITIN">W-7表格</a></li><li><a href="/pub/irs-pdf/pcir230.pdf" title="在國稅局面前的執業規則">通告230號</a></li></ul> </div> </div> </section> <nav role="navigation" aria-labelledby="block-pup-irs-mainnavigation-menu" id="block-pup-irs-mainnavigation" data-block-plugin-id="system_menu_block:main"> <h2 class="visually-hidden" id="block-pup-irs-mainnavigation-menu">主要導航</h2> <ul block="pup_irs_mainnavigation" class="menu nav navbar-nav"> <li> <a href="/zh-hant/filing" class="top-level-nav-item">申報</a> </li> <li> <a href="/zh-hant/payments" class="top-level-nav-item">付款</a> </li> <li> <a href="/zh-hant/refunds" class="top-level-nav-item">退稅</a> </li> <li> <a href="/zh-hant/credits-and-deductions" class="top-level-nav-item">抵免优惠和扣除</a> </li> <li> <a href="/zh-hant/forms-instructions" class="top-level-nav-item">表格和說明</a> </li> </ul> </nav> <nav role="navigation" aria-labelledby="block-pup-irs-infomenumobile-menu" id="block-pup-irs-infomenumobile" data-block-plugin-id="system_menu_block:info-menu-mobile"> <h2 class="visually-hidden" id="block-pup-irs-infomenumobile-menu">Info Menu Mobile</h2> <ul block="pup_irs_infomenumobile" class="menu menu--info-menu-mobile nav"> <li class="first"> <a href="/zh-hant/help/let-us-help-you" title="幫助" data-drupal-link-system-path="node/16916">幫助</a> </li> <li> <a href="/zh-hant/newsroom" title="新聞" data-drupal-link-system-path="node/19646">新聞</a> </li> <li> <a href="/zh-hant/charities-and-nonprofits" data-drupal-link-system-path="node/58461">慈善與非營利組織</a> </li> <li class="last"> <a href="/zh-hant/tax-professionals" title="Tax Pros" data-drupal-link-system-path="node/11">稅務專業人士</a> </li> </ul> </nav> </div> </div> </header> <div class="pup-page-node-type-article-page__banner"> <div class="container"> <div class="row"> <div class="col-md-12"> <div class="region region-breadcrumbs"> <nav aria-label="Breadcrumbs"> <ol class="breadcrumb"> <li lang=zh-hant xml:lang=zh-hant ><a href="/zh-hant" lang=zh-hant xml:lang=zh-hant >首頁</a></li><li lang=zh-hant xml:lang=zh-hant ><a href="/zh-hant/forms-instructions" lang=zh-hant xml:lang=zh-hant >表格和說明 (英文)</a></li><li class="active"> 關於表格 1040, 個人所得稅申報表 </li> </ol> </nav> </div> <h1 class="pup-page-node-type-article-page__title">關於表格 1040, 個人所得稅申報表</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/16022" class="en"><a href="/forms-pubs/about-form-1040" class="language-link" lang="en" xml:lang="en" hreflang="en" data-drupal-link-system-path="node/16022">English</a></li><li hreflang="es" data-drupal-link-system-path="node/16022" class="es"><a href="/es/forms-pubs/about-form-1040" class="language-link" lang="es" xml:lang="es" hreflang="es" data-drupal-link-system-path="node/16022">Español</a></li><li hreflang="zh-hans" data-drupal-link-system-path="node/16022" class="zh-hans"><a href="/zh-hans/forms-pubs/about-form-1040" class="language-link" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans" data-drupal-link-system-path="node/16022">中文 (简体)</a></li><li hreflang="zh-hant" data-drupal-link-system-path="node/16022" class="zh-hant is-active" aria-current="page"><a href="/zh-hant/forms-pubs/about-form-1040" class="language-link is-active" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant" data-drupal-link-system-path="node/16022" aria-current="page">中文 (繁體)</a></li><li hreflang="ko" data-drupal-link-system-path="node/16022" class="ko"><a href="/ko/forms-pubs/about-form-1040" class="language-link" lang="ko" xml:lang="ko" hreflang="ko" data-drupal-link-system-path="node/16022">한국어</a></li><li hreflang="ru" data-drupal-link-system-path="node/16022" class="ru"><a href="/ru/forms-pubs/about-form-1040" class="language-link" lang="ru" xml:lang="ru" hreflang="ru" data-drupal-link-system-path="node/16022">Русский</a></li><li hreflang="vi" data-drupal-link-system-path="node/16022" class="vi"><a href="/vi/forms-pubs/about-form-1040" class="language-link" lang="vi" xml:lang="vi" hreflang="vi" data-drupal-link-system-path="node/16022">Tiếng Việt</a></li><li hreflang="ht" data-drupal-link-system-path="node/16022" class="ht"><a href="/ht/forms-pubs/about-form-1040" class="language-link" lang="ht" xml:lang="ht" hreflang="ht" data-drupal-link-system-path="node/16022">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 表格和說明 (英文)</h3> <button id="pup-snav" class="pup-second-nav-btn hidden-md hidden-lg" aria-label="Collapsed menu button. Press space to activate the menu. Then navigate using the tab key." aria-expanded="false" type="button"> <i class="fa fa-plus"></i> </button> </div> <ul class="menu nav pup-second-nav"> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/forms-instructions" title="當下年度(英文)" id="term-18551" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">當下年度(英文)</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/forms-pubs/prior-year" title="上一年度(英文)" id="term-18566" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">上一年度(英文)</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/forms-pubs/accessible-irs-tax-products" title="無障礙網頁(英文)" id="term-18546" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">無障礙網頁(英文)</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/forms-pubs/ebook" title="電子書 (英文)" id="term-18556" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">電子書 (英文)</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/forms-pubs/browser-friendly" title="瀏覽器閱讀版(英文)" id="term-22221" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">瀏覽器閱讀版(英文)</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/forms-pubs/mobile-friendly-forms" title="適合行動裝置的表格(英文)" id="term-29421" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">適合行動裝置的表格(英文)</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/forms-pubs/changes-to-current-forms-publications" title="表格更動公告(英文)" id="term-18561" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">表格更動公告(英文)</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/forms-pubs/order-products" title="索取表格及出版物" id="term-22206" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">索取表格及出版物</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/forms-pubs/more-information" title="表格與說明(英文)" id="term-22226" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">表格與說明(英文)</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/forms-pubs/comment-on-tax-forms-and-publications" title="稅表及出版物上的備註(英文)" id="term-28036" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">稅表及出版物上的備註(英文)</a> </li> </ul> </section> </div> </div> <div class="pup-header-content-rt no-gutter col-sm-12 col-md-9"> <a id="main-content"></a> <div class="region region-content"> <div data-drupal-messages-fallback class="hidden"></div> <article about="/zh-hant/forms-pubs/about-form-1040" 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>美國納稅人使用表格 1040 申報年度所得稅報稅表。</p> <h2>目前修訂版本</h2> <div style="margin-left: 20px;"> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="67455c9b-07d4-4690-8897-3d6b59a4a9ad" href="https://www.irs.gov/pub/irs-pdf/f1040.pdf" title="2024 Form 1040 (PDF)">表格 1040 (英文) <span class="link-label label-file label-file-pdf">PDF</span></a></p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="d331f077-cf14-4664-b40d-73eade5b74b5" href="/instructions/i1040gi" title="1040 (2023) ">表格 1040 和表格 1040-<span dir="ltr" lang="en">SR </span>的說明 (英文)</a> (<a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="6a262815-35ff-4bed-bacb-562e584ea32b" href="https://www.irs.gov/pub/irs-pdf/i1040gi.pdf" title="2023 Inst 1040 (PDF)">印刷版本 (英文) <span class="link-label label-file label-file-pdf">PDF</span></a>&nbsp;| <a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="4f600e17-541e-400c-8fa7-b8b3fc183ec8" href="https://www.irs.gov/pub/ebook/i1040gi.epub" title="2023 Inst 1040 (EPUB)">電子書 (英文) <span class="link-label label-file label-file-epub">EPUB</span></a>)</p> </div> <p><br> 下列為您需要申報哪些附件的一般指引。(請參閱表格 1040 的說明,以瞭解有關編號附件的更多資訊。) 對於附件 <span dir="ltr" lang="en">A </span>和其他標字母的附件,請參閱<a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="7a1660b7-5b65-4f25-83cd-72363f53a545" href="/zh-hant/forms-pubs/schedules-for-form-1040" title="1040表格 和1040-SR 表格的附表">表格 1040 的附件</a> 。</p> <div class="accordion-list" data-fix-id="accordion1715612702442_982890"> <div class="table-responsive"> <div aria-multiselectable="true" class="panel-group accordion-list-group accordion-list-items" id="accordion1715612702442_982890" role="tablist"> <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1715612702448_438049" id="Collapsible1731637570885"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1731637570885" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1731637570885" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1731637570885" role="button">附件 1(表格 1040),額外收入和收入調整:</a></h4> </div> <div aria-labelledby="headingCollapsible1731637570885" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1731637570885" role="tabpanel"> <div class="table-responsive"> <div class="collapsible-item-body panel-body"> <p><strong>如果您......</strong></p> <p>擁有額外的收入,例如失業補助金、獎品和獎金、賭博收益。擁有任何要申領的扣除額,例如學生貸款利息扣除額、自僱稅、教育工作者費用。</p> <p><strong>則使用</strong></p> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="6e47938e-44be-45f2-a804-ced3dd9a1e82" href="https://www.irs.gov/pub/irs-pdf/f1040s1.pdf" title="副表 1 (英文)">附件 1(英文) <span class="link-label label-file label-file-pdf">PDF</span></a></p> </div> </div> </div> </div> <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1715612702451_473743" id="Collapsible1731637570883"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1731637570883" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1731637570883" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1731637570883" role="button">附件 2(表格 1040), 其他稅款:</a></h4> </div> <div aria-labelledby="headingCollapsible1731637570883" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1731637570883" role="tabpanel"> <div class="table-responsive"> <div class="collapsible-item-body panel-body"> <p><strong>如果您......</strong></p> <p>積欠自僱稅、家庭僱傭就業稅、其他有關個人退休金帳戶(<span dir="ltr" lang="en">IRA</span>)或其他合資格退休金計畫和稅收優惠帳戶的稅款、<span dir="ltr" lang="en">AMT</span>或需要償還超額預付保費稅額抵免優惠等其他稅款。</p> <p><strong>則使用</strong></p> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="1ea45ebb-1a31-4e3e-9f81-ced521000d57" href="https://www.irs.gov/pub/irs-pdf/f1040s2.pdf" title="副表 2 (英文)">附件 2(英文) <span class="link-label label-file label-file-pdf">PDF</span></a></p> </div> </div> </div> </div> <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1715612702454_899592" id="Collapsible1731637570881"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1731637570881" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1731637570881" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1731637570881" role="button">附件3(表格 1040), 其他稅優惠和繳款:</a></h4> </div> <div aria-labelledby="headingCollapsible1731637570881" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1731637570881" role="tabpanel"> <div class="table-responsive"> <div class="collapsible-item-body panel-body"> <p><strong>如果您......</strong></p> <p>可以申領表格 1040 或 1040-<span dir="ltr" lang="en">SR </span>上未申領的任何稅務優惠,例如國外稅務優惠、教育稅務優惠、普通營業稅物優惠等。繳納了其他款項,例如為要求延期申報而支付的金額或超額預扣的社會安全稅。</p> <p><strong>則使用</strong></p> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="0ee4273e-be4a-4a50-9fda-10cc7a67b9ad" href="https://www.irs.gov/pub/irs-access/f1040s3_accessible.pdf" title="副表 3 (英文)">附件 3(英文) <span class="link-label label-file label-file-pdf">PDF</span></a></p> </div> </div> </div> </div> </div> </div> </div> <h2>近期發展</h2> <div style="margin-left: 20px;"> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="0cb884d5-9131-4b23-8d72-6da4e920c7f4" href="/zh-hant/forms-pubs/correction-to-the-2023-instructions-for-form-1040-instructions-for-schedule-3-line-5b" title="2023年表1040說明之附表3說明第5b行的更正">2023年表1040說明之附表3說明第5<span dir="ltr" lang="en">b</span>行的更正</a> -- 2024年6月7</p> </div> <h2>您可以找到的其它可能有用的項目</h2> <div style="margin-left: 20px;"> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="b50fe80c-2e21-45fe-9686-2688c083c612" href="/prior-year-forms-and-instructions" title="Prior year forms and instructions">表格 1040 所有修訂版本(英文)</a></p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="4da2866a-0df9-4126-ba1e-177fa8852519" href="/instructions/i1040tt" title="1040 TAX AND EARNED INCOME CREDIT TABLES (2024) ">1040 稅務和低收入家庭福利優惠表(英文)</a></p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="d560ceb3-186b-4c5e-a53c-ed953ea876f9" href="/newsroom/irs-issues-guidance-on-state-tax-payments-to-help-taxpayers" title="IRS issues guidance on state tax payments to help taxpayers">國稅局發布州稅金指南以幫助納稅人(英文)</a></p> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="3d5da18c-c63a-4b93-9f76-f27734918ffb" href="https://www.irs.gov/pub/irs-drop/n-21-21.pdf" title="N-2021-21">表格1040申報人的申請延期和其他救濟(英文) <span class="link-label label-file label-file-pdf">PDF</span></a></p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="4182dbb6-493e-481a-a9f1-e66960228d4e" href="/forms-instructions-and-publications" title="Forms, instructions and publications">其他現有產品(英文)</a></p> </div> </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">何處申報?</h4> <div class="pup-callout__body"><p>請參閱<a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="cf599452-5b7f-4d39-94a2-99f4254c3014" href="/filing/where-to-file-addresses-for-taxpayers-and-tax-professionals-filing-form-1040" title="Where to file addresses for taxpayers and tax professionals filing Form 1040">何處為表格 1040 申報 (英文)</a> ,了解目前和之前報稅年的最新報稅地址。</p> </div> </div> </div> </div> </div> <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">相關項目</h3> <div class="field field--name-field-pup-block-reference field--type-entity-reference field--label-hidden field--item"> <div class="field-block-content-list__list"> <div class="field-block-content-list__item"> <a href="/zh-hant/forms-pubs/schedules-for-form-1040" rel="bookmark"> <span>1040表格 和1040-SR 表格的附表</span> </a> </div> <div class="field-block-content-list__item"> <a href="/zh-hant/forms-pubs/about-publication-17" rel="bookmark"> <span>關於第17 (ZH-T) 號刊物,您的聯邦所得稅(適用於個人)</span> </a> </div> <div class="field-block-content-list__item"> <a href="/zh-hant/forms-pubs/about-form-1040-es" rel="bookmark"> <span>關於表格 1040-ES, 個人所得預估稅表</span> </a> </div> <div class="field-block-content-list__item"> <a href='/forms-pubs/about-form-1040-v'>關於表格 1040-V,付款單據 (英文)</a> </div> <div class="field-block-content-list__item"> <a href="/zh-hant/forms-pubs/about-form-1040x" rel="bookmark"> <span>關於修改過的美國個人所得稅申報表格 1040-X</span> </a> </div> <div class="field-block-content-list__item"> <a href='/forms-pubs/about-form-2106'>關於表格 2106,員工營業費用 (英文)</a> </div> <div class="field-block-content-list__item"> <a href='/forms-pubs/about-form-2210'>關於表格 2210,個人、遺產和信託預估稅支付不足 (英文)</a> </div> <div class="field-block-content-list__item"> <a href='/forms-pubs/about-form-2441'>關於表格 2441,子女及被撫養人的護理費用 (英文)</a> </div> <div class="field-block-content-list__item"> <a href='/forms-pubs/about-form-2848'>關於表格 2848,委托代理證書和代表聲明 (英文)</a> </div> <div class="field-block-content-list__item"> <a href='/forms-pubs/about-form-3903'>關於表格 3903,搬家費 (英文)</a> </div> <div class="field-block-content-list__item"> <a href='/forms-pubs/about-form-1040-additional-related-items'>關於表格 1040 額外相關項目 (英文)</a> </div> </div> </div> </div> </div> <div class="clearfix hidden-xs hidden-md visible-sm"></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"> <div class="pup-callout__image_container"> <div class="pup-callout__image" style="background-image: url('/pub/styles/callout/public/image/Behind_Man_Computer_IMG_0.jpg?itok=fTMqvou2');"></div> </div> <h4 class="pup-callout__title">免費報稅</h4> <div class="pup-callout__body"><p>免費軟體或免費報稅表格</p> </div> <a href='/zh-hant/filing/irs-free-file-do-your-taxes-for-free' class="pup-callout__link-btn btn btn-primary btn-sm">免費以電子方式進行稅務申報</a> </div> </div> </div> </div> </div> </div> </article> </div> </div> </div> </div> <div class="container"> <div class="pup-bodycopy-footer"> <div class='pup-content-revision col-xs-12 col-sm-6'> Page Last Reviewed or Updated: 14-Nov-2024 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