Managing your taxes after a life event | Internal Revenue Service

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Use the spacebar to open the 申報 sub menu or enter to navigate to the 申報 page." role="application" id="accessible-megamenu-nav-item-0">申報</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-shenbao-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-0" role="region"> <div class="mega-menu-container"> <li><a href="/zh-hant/filing" class="mobile-only-text" id="accessible-megamenu-shenbao-submenu-0" data-drupal-link-system-path="node/19656">概觀</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-shenbao-submenu-1">信息給...</span> </li> <li><a href="/zh-hant/how-to-file-your-taxes-step-by-step" id="accessible-megamenu-shenbao-submenu-2" data-drupal-link-system-path="node/19456">個人</a> </li> <li><a href="/zh-hant/businesses" id="accessible-megamenu-shenbao-submenu-3" data-drupal-link-system-path="node/18976">商業和自僱人士</a> </li> <li><a href="/zh-hant/individuals/international-taxpayers" id="accessible-megamenu-shenbao-submenu-4" data-drupal-link-system-path="node/19696">國際納稅人</a> </li> <li><a href="/zh-hant/charities-and-nonprofits" id="accessible-megamenu-shenbao-submenu-5" data-drupal-link-system-path="node/58461">慈善與非營利組織</a> </li> <li><a href="/zh-hant/government-entities/indian-tribal-governments" id="accessible-megamenu-shenbao-submenu-6" data-drupal-link-system-path="node/19601">印第安部落政府</a> </li> <li><a href="/zh-hant/government-entities/federal-state-local-governments" id="accessible-megamenu-shenbao-submenu-7" data-drupal-link-system-path="node/19446">聯邦、州和地方政府</a> </li> <li><a href="/zh-hant/tax-exempt-bonds" id="accessible-megamenu-shenbao-submenu-8" data-drupal-link-system-path="node/19671">免稅債券</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-shenbao-submenu-9">為個人提交檔</span> </li> <li><a href="/zh-hant/filing/individuals/how-to-file" id="accessible-megamenu-shenbao-submenu-10" data-drupal-link-system-path="node/22856">如何提交</a> </li> <li><a href="/zh-hant/filing/individuals/when-to-file" id="accessible-megamenu-shenbao-submenu-11" data-drupal-link-system-path="node/22726">什麼時候提交</a> </li> <li><a href="/zh-hant/filing/where-to-file-tax-returns-addresses-listed-by-return-type" id="accessible-megamenu-shenbao-submenu-12" data-drupal-link-system-path="node/2442">在哪裡提交</a> </li> <li><a href="/zh-hant/filing/individuals/update-my-information" id="accessible-megamenu-shenbao-submenu-13" data-drupal-link-system-path="node/22861">更新您的資料</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-shenbao-submenu-14">普及的</span> </li> <li><a href="/zh-hant/individuals/get-transcript" id="accessible-megamenu-shenbao-submenu-15" data-drupal-link-system-path="node/136676">獲取您的稅務記錄</a> </li> <li><a href="/zh-hant/businesses/small-businesses-self-employed/get-an-employer-identification-number" id="accessible-megamenu-shenbao-submenu-16" data-drupal-link-system-path="node/17153">申請雇主身份證號 (EIN)</a> </li> <li><a href="/zh-hant/filing/wheres-my-amended-return" id="accessible-megamenu-shenbao-submenu-17" data-drupal-link-system-path="node/17175">查看您的修改過的稅表狀態</a> </li> <li><a href="/zh-hant/identity-theft-fraud-scams/get-an-identity-protection-pin" id="accessible-megamenu-shenbao-submenu-18" data-drupal-link-system-path="node/16696">獲取身份保護銷子（IP PIN）</a> </li> <li><a href="/zh-hant/filing/irs-free-file-do-your-taxes-for-free" id="accessible-megamenu-shenbao-submenu-19" data-drupal-link-system-path="node/54546">免費申報您的聯邦稅表 </a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/zh-hant/payments" aria-controls="accessible-megamenu-fukuan-submenu" aria-expanded="false" aria-label="付款 menu has additional options. Use the spacebar to open the 付款 sub menu or enter to navigate to the 付款 page." role="application" id="accessible-megamenu-nav-item-1">付款</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-fukuan-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-1" role="region"> <div class="mega-menu-container"> <li><a href="/zh-hant/payments" class="mobile-only-text" id="accessible-megamenu-fukuan-submenu-0" data-drupal-link-system-path="node/19551">概觀</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-fukuan-submenu-1">支付</span> </li> <li><a href="/zh-hant/payments/direct-pay-with-bank-account" id="accessible-megamenu-fukuan-submenu-2" data-drupal-link-system-path="node/10224">銀行賬戶（直接支付）</a> </li> <li><a href="/zh-hant/payments/online-payment-agreement-application" id="accessible-megamenu-fukuan-submenu-3" data-drupal-link-system-path="node/16716">付款計劃（分期付款協議）</a> </li> <li><a href="/zh-hant/payments/eftps-the-electronic-federal-tax-payment-system" id="accessible-megamenu-fukuan-submenu-4" data-drupal-link-system-path="node/15488">電子聯邦稅務付款系統（EFTPS）</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-fukuan-submenu-5">普及的</span> </li> <li><a href="/zh-hant/payments/online-account-for-individuals" id="accessible-megamenu-fukuan-submenu-6" data-drupal-link-system-path="node/11608">您的線上帳戶</a> </li> <li><a href="/zh-hant/individuals/tax-withholding-estimator" id="accessible-megamenu-fukuan-submenu-7" data-drupal-link-system-path="node/107181">預扣稅金估算表</a> </li> <li><a href="/zh-hant/businesses/small-businesses-self-employed/estimated-taxes" id="accessible-megamenu-fukuan-submenu-8" data-drupal-link-system-path="node/17135">估計稅</a> </li> <li><a href="/zh-hant/payments/penalties" id="accessible-megamenu-fukuan-submenu-9" data-drupal-link-system-path="node/91826">罰款</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/zh-hant/refunds" aria-controls="accessible-megamenu-tuishui-submenu" aria-expanded="false" aria-label="退稅 menu has additional options. Use the spacebar to open the 退稅 sub menu or enter to navigate to the 退稅 page." role="application" id="accessible-megamenu-nav-item-2">退稅</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-tuishui-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-2" role="region"> <div class="mega-menu-container"> <li><a href="/zh-hant/refunds" class="mobile-only-text" id="accessible-megamenu-tuishui-submenu-0" data-drupal-link-system-path="node/130131">概觀</a> </li> <div class="mega-menu-column no-header-extra-padding"> <li><a href="/zh-hant/wheres-my-refund" class="mega-menu-column-header" id="accessible-megamenu-tuishui-submenu-1" data-drupal-link-system-path="node/19556">我的退稅在哪裡</a> </li> <li><a href="/zh-hant/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts" id="accessible-megamenu-tuishui-submenu-2" data-drupal-link-system-path="node/10971">直接存款</a> </li> <li><a href="/zh-hant/taxtopics/tc203" id="accessible-megamenu-tuishui-submenu-3" data-drupal-link-system-path="node/67936">減少退稅</a> </li> <li><a href="/zh-hant/filing/file-an-amended-return" id="accessible-megamenu-tuishui-submenu-4" data-drupal-link-system-path="node/128551">修改報稅表</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/zh-hant/credits-and-deductions" aria-controls="accessible-megamenu-dimianyouhuihekouchu-submenu" aria-expanded="false" aria-label="抵免优惠和扣除 menu has additional options. Use the spacebar to open the 抵免优惠和扣除 sub menu or enter to navigate to the 抵免优惠和扣除 page." role="application" id="accessible-megamenu-nav-item-3">抵免优惠和扣除</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-dimianyouhuihekouchu-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-3" role="region"> <div class="mega-menu-container"> <li><a href="/zh-hant/credits-and-deductions" class="mobile-only-text" id="accessible-megamenu-dimianyouhuihekouchu-submenu-0" data-drupal-link-system-path="node/80206">概觀</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-dimianyouhuihekouchu-submenu-1">信息給...</span> </li> <li><a href="/zh-hant/credits-and-deductions-for-individuals" title="給您和您的家人" id="accessible-megamenu-dimianyouhuihekouchu-submenu-2" data-drupal-link-system-path="node/5">個人</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 給您和您的家人 </span> </li> <li><a href="/zh-hant/credits-deductions/businesses" title="標準里程和其他信息" id="accessible-megamenu-dimianyouhuihekouchu-submenu-3" data-drupal-link-system-path="node/19941">商業和自僱人士</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 標準里程和其他信息 </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-dimianyouhuihekouchu-submenu-4">普及的</span> </li> <li><a href="/zh-hant/credits-deductions/individuals/earned-income-tax-credit-eitc" id="accessible-megamenu-dimianyouhuihekouchu-submenu-5" data-drupal-link-system-path="node/18966">低收入家庭抵免優惠 (EITC)</a> </li> <li><a href="/zh-hant/credits-deductions/individuals/child-tax-credit" id="accessible-megamenu-dimianyouhuihekouchu-submenu-6" data-drupal-link-system-path="node/771">子女稅務優惠</a> </li> <li><a href="/zh-hant/credits-deductions/clean-vehicle-and-energy-credits" id="accessible-megamenu-dimianyouhuihekouchu-submenu-7" data-drupal-link-system-path="node/126641">清潔車輛和能源抵免優惠</a> </li> <li><a href="/zh-hant/help/ita/how-much-is-my-standard-deduction" id="accessible-megamenu-dimianyouhuihekouchu-submenu-8" data-drupal-link-system-path="node/5229">標準扣除</a> </li> <li><a href="/zh-hant/retirement-plans" id="accessible-megamenu-dimianyouhuihekouchu-submenu-9" data-drupal-link-system-path="node/19741">退休計劃</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/zh-hant/forms-instructions" aria-controls="accessible-megamenu-biaogeheshuoming-submenu" aria-expanded="false" aria-label="表格和說明 menu has additional options. Use the spacebar to open the 表格和說明 sub menu or enter to navigate to the 表格和說明 page." role="application" id="accessible-megamenu-nav-item-4">表格和說明</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-biaogeheshuoming-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-4" role="region"> <div class="mega-menu-container"> <li><a href="/zh-hant/forms-instructions" class="mobile-only-text" id="accessible-megamenu-biaogeheshuoming-submenu-0" data-drupal-link-system-path="node/6">概觀</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-biaogeheshuoming-submenu-1">表格和說明</span> </li> <li><a href="/zh-hant/forms-pubs/about-form-1040" title="個人報稅表" id="accessible-megamenu-biaogeheshuoming-submenu-2" data-drupal-link-system-path="node/16022">1040表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 個人報稅表 </span> </li> <li><a href="/pub/irs-pdf/i1040gi.pdf" title="表格1040的說明" id="accessible-megamenu-biaogeheshuoming-submenu-3">1040表格指示</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 表格1040的說明 </span> </li> <li><a href="/zh-hant/forms-pubs/about-form-w-9" title="申請納稅人識別號碼 (TIN) 及證明書" id="accessible-megamenu-biaogeheshuoming-submenu-4" data-drupal-link-system-path="node/15825">W-9表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 申請納稅人識別號碼 (TIN) 及證明書 </span> </li> <li><a href="/zh-hant/forms-pubs/about-form-4506-t" title="索取報稅表的要求" id="accessible-megamenu-biaogeheshuoming-submenu-5" data-drupal-link-system-path="node/10554">4506-T表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 索取報稅表的要求 </span> </li> </div> <div class="mega-menu-column extra-padding"> <li><a href="/zh-hant/forms-pubs/about-form-w-4" class="mega-menu-column-header" title="僱員的預扣稅金證明" id="accessible-megamenu-biaogeheshuoming-submenu-6" data-drupal-link-system-path="node/15498">W-4表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 僱員的預扣稅金證明 </span> </li> <li><a href="/zh-hant/forms-pubs/about-form-941" title="雇主的季度聯邦納稅申報表" id="accessible-megamenu-biaogeheshuoming-submenu-7" data-drupal-link-system-path="node/53446">941表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 雇主的季度聯邦納稅申報表 </span> </li> <li><a href="/zh-hant/forms-pubs/about-form-w-2" title="從事貿易或業務的雇主支付工資" id="accessible-megamenu-biaogeheshuoming-submenu-8" data-drupal-link-system-path="node/5737">W-2表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 從事貿易或業務的雇主支付工資 </span> </li> <li><a href="/zh-hant/forms-pubs/about-form-9465" title="分期付款協議申請" id="accessible-megamenu-biaogeheshuoming-submenu-9" data-drupal-link-system-path="node/15532">9465表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 分期付款協議申請 </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-biaogeheshuoming-submenu-10">普及的給稅務專業人士</span> </li> <li><a href="/zh-hant/forms-pubs/about-form-1040x" title="修改/修復稅表" id="accessible-megamenu-biaogeheshuoming-submenu-11" data-drupal-link-system-path="node/19996">1040-X表格 </a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 修改/修復稅表 </span> </li> <li><a href="/zh-hant/forms-pubs/about-form-2848" title="申請授權委託書" id="accessible-megamenu-biaogeheshuoming-submenu-12" data-drupal-link-system-path="node/15839">2848表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 申請授權委託書 </span> </li> <li><a href="/zh-hant/forms-pubs/about-form-w-7" title="申請ITIN" id="accessible-megamenu-biaogeheshuoming-submenu-13" data-drupal-link-system-path="node/15536">W-7表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 申請ITIN </span> </li> <li><a href="/pub/irs-pdf/pcir230.pdf" title="在國稅局面前的執業規則" id="accessible-megamenu-biaogeheshuoming-submenu-14">通告230號</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 在國稅局面前的執業規則 </span> </li> </div> </ul> </li> </ul> </nav> <div class="pup-site-header-search-block pup-search-box-hidden"> <div class="pup-site-header-search-block__searchfield"> <form block="pup_irs_exposedformpup_site_index_searchsite_search_srt_relevance_2" action="/zh-hant/site-index-search" method="get" id="views-exposed-form-pup-site-index-search-site-search-srt-relevance--2" accept-charset="UTF-8" novalidate> <div class="form--inline form-inline clearfix"> <div class="form-item form-group js-form-item form-type-textfield js-form-type-textfield form-item-search js-form-item-search"> <label for="search-main" class="control-label">Search</label> <input placeholder="搜尋" aria-label="搜尋" data-drupal-selector="edit-search" class="form-text form-control" type="text" id="search-main" name="search" value="" size="30" maxlength="128" /> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical-1 js-form-item-field-pup-historical-1"> <label for="edit-field-pup-historical-1--2" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical-1" class="form-select form-control" id="edit-field-pup-historical-1--2" name="field_pup_historical_1"><option value="All" >- 任何 -</option><option value="1" selected="selected">No</option></select></div> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical js-form-item-field-pup-historical"> <label for="edit-field-pup-historical--2" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical" class="form-select form-control" id="edit-field-pup-historical--2" name="field_pup_historical"><option value="All" >- 任何 -</option><option value="1" selected="selected">No</option></select></div> </div> <div data-drupal-selector="edit-actions" class="form-actions form-group js-form-wrapper form-wrapper" id="edit-actions--2"><button title="搜尋" data-drupal-selector="edit-submit-pup-site-index-search-2" class="button js-form-submit form-submit btn-primary btn icon-before" type="submit" id="edit-submit-pup-site-index-search--2" value="搜尋"><span class="icon glyphicon glyphicon-search" aria-hidden="true"></span> 搜尋</button></div> </div> </form> </div> </div> </div> </div> </div> <div id="pup-info-menu-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-info-menu-collapsible"> <nav role="navigation" aria-labelledby="block-pup-irs-informationmenu-menu" id="block-pup-irs-informationmenu" data-block-plugin-id="system_menu_block:pup-info-menu" class="pup-nav-zh-hant"> <h2 class="visually-hidden" id="block-pup-irs-informationmenu-menu">Information Menu</h2> <ul block="pup_irs_informationmenu" class="menu menu--pup-info-menu nav"> <li class="first"> <a href="/zh-hant/help/let-us-help-you" title="幫助" data-drupal-link-system-path="node/16916">幫助</a> </li> <li> <a href="/zh-hant/newsroom" title="新聞" data-drupal-link-system-path="node/19646">新聞</a> </li> <li> <a href="/zh-hant/charities-and-nonprofits" data-drupal-link-system-path="node/58461">慈善與非營利組織</a> </li> <li class="last"> <a href="/zh-hant/tax-professionals" data-drupal-link-system-path="node/11">稅務專業人士</a> </li> </ul> </nav> </div> </div> <div id="pup-header-nav-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-header-nav-collapsible"> <section id="block-accordionmainnavigationmobile" data-block-plugin-id="accordion_menus_block:main_mobile" class="block block-accordion-menus block-accordion-menus-blockmain-mobile clearfix"> <div class="accordion_menus_block_container main_mobile"> <h2 class="accordion-title"> <a href="#">申報</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/zh-hant/filing" class="mobile-only-text">概觀</a></li><li><span class="mega-menu-column-header">信息給...</span></li><li><a href="/zh-hant/how-to-file-your-taxes-step-by-step">個人</a></li><li><a href="/zh-hant/businesses">商業和自僱人士</a></li><li><a href="/zh-hant/individuals/international-taxpayers">國際納稅人</a></li><li><a href="/zh-hant/charities-and-nonprofits">慈善與非營利組織</a></li><li><a href="/zh-hant/government-entities/indian-tribal-governments">印第安部落政府</a></li><li><a href="/zh-hant/government-entities/federal-state-local-governments">聯邦、州和地方政府</a></li><li><a href="/zh-hant/tax-exempt-bonds">免稅債券</a></li><li><span class="mega-menu-column-header">為個人提交檔</span></li><li><a href="/zh-hant/filing/individuals/how-to-file">如何提交</a></li><li><a href="/zh-hant/filing/individuals/when-to-file">什麼時候提交</a></li><li><a href="/zh-hant/filing/where-to-file-tax-returns-addresses-listed-by-return-type">在哪裡提交</a></li><li><a href="/zh-hant/filing/individuals/update-my-information">更新您的資料</a></li><li><span class="mega-menu-column-header">普及的</span></li><li><a href="/zh-hant/individuals/get-transcript">獲取您的稅務記錄</a></li><li><a href="/zh-hant/businesses/small-businesses-self-employed/get-an-employer-identification-number">申請雇主身份證號 (EIN)</a></li><li><a href="/zh-hant/filing/wheres-my-amended-return">查看您的修改過的稅表狀態</a></li><li><a href="/zh-hant/identity-theft-fraud-scams/get-an-identity-protection-pin">獲取身份保護銷子（IP PIN）</a></li><li><a href="/zh-hant/filing/irs-free-file-do-your-taxes-for-free">免費申報您的聯邦稅表 </a></li></ul> </div> <h2 class="accordion-title"> <a href="#">付款</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/zh-hant/payments" class="mobile-only-text">概觀</a></li><li><span class="mega-menu-column-header">支付</span></li><li><a href="/zh-hant/payments/direct-pay-with-bank-account">銀行賬戶（直接支付）</a></li><li><a href="/zh-hant/payments/online-payment-agreement-application">付款計劃（分期付款協議）</a></li><li><a href="/zh-hant/payments/eftps-the-electronic-federal-tax-payment-system">電子聯邦稅務付款系統（EFTPS）</a></li><li><span class="mega-menu-column-header">普及的</span></li><li><a href="/zh-hant/payments/online-account-for-individuals">您的線上帳戶</a></li><li><a href="/zh-hant/individuals/tax-withholding-estimator">預扣稅金估算表</a></li><li><a href="/zh-hant/businesses/small-businesses-self-employed/estimated-taxes">估計稅</a></li><li><a href="/zh-hant/payments/penalties">罰款</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">退稅</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/zh-hant/refunds" class="mobile-only-text">概觀</a></li><li><a href="/zh-hant/wheres-my-refund" class="mega-menu-column-header">我的退稅在哪裡</a></li><li><a href="/zh-hant/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts">直接存款</a></li><li><a href="/zh-hant/taxtopics/tc203">減少退稅</a></li><li><a href="/zh-hant/filing/file-an-amended-return">修改報稅表</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">抵免优惠和扣除</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/zh-hant/credits-and-deductions" class="mobile-only-text">概觀</a></li><li><span class="mega-menu-column-header">信息給...</span></li><li><a href="/zh-hant/credits-and-deductions-for-individuals" title="給您和您的家人">個人</a></li><li><a href="/zh-hant/credits-deductions/businesses" title="標準里程和其他信息">商業和自僱人士</a></li><li><span class="mega-menu-column-header">普及的</span></li><li><a href="/zh-hant/credits-deductions/individuals/earned-income-tax-credit-eitc">低收入家庭抵免優惠 (EITC)</a></li><li><a href="/zh-hant/credits-deductions/individuals/child-tax-credit">子女稅務優惠</a></li><li><a href="/zh-hant/credits-deductions/clean-vehicle-and-energy-credits">清潔車輛和能源抵免優惠</a></li><li><a href="/zh-hant/help/ita/how-much-is-my-standard-deduction">標準扣除</a></li><li><a href="/zh-hant/retirement-plans">退休計劃</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">表格和說明</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/zh-hant/forms-instructions" class="mobile-only-text">概觀</a></li><li><span class="mega-menu-column-header">表格和說明</span></li><li><a href="/zh-hant/forms-pubs/about-form-1040" title="個人報稅表">1040表格</a></li><li><a href="/pub/irs-pdf/i1040gi.pdf" title="表格1040的說明">1040表格指示</a></li><li><a href="/zh-hant/forms-pubs/about-form-w-9" title="申請納稅人識別號碼 (TIN) 及證明書">W-9表格</a></li><li><a href="/zh-hant/forms-pubs/about-form-4506-t" title="索取報稅表的要求">4506-T表格</a></li><li><a href="/zh-hant/forms-pubs/about-form-w-4" class="mega-menu-column-header" title="僱員的預扣稅金證明">W-4表格</a></li><li><a href="/zh-hant/forms-pubs/about-form-941" title="雇主的季度聯邦納稅申報表">941表格</a></li><li><a href="/zh-hant/forms-pubs/about-form-w-2" title="從事貿易或業務的雇主支付工資">W-2表格</a></li><li><a href="/zh-hant/forms-pubs/about-form-9465" title="分期付款協議申請">9465表格</a></li><li><span class="mega-menu-column-header">普及的給稅務專業人士</span></li><li><a href="/zh-hant/forms-pubs/about-form-1040x" title="修改/修復稅表">1040-X表格 </a></li><li><a href="/zh-hant/forms-pubs/about-form-2848" title="申請授權委託書">2848表格</a></li><li><a href="/zh-hant/forms-pubs/about-form-w-7" title="申請ITIN">W-7表格</a></li><li><a href="/pub/irs-pdf/pcir230.pdf" title="在國稅局面前的執業規則">通告230號</a></li></ul> </div> </div> </section> <nav role="navigation" aria-labelledby="block-pup-irs-mainnavigation-menu" id="block-pup-irs-mainnavigation" data-block-plugin-id="system_menu_block:main"> <h2 class="visually-hidden" id="block-pup-irs-mainnavigation-menu">主要導航</h2> <ul block="pup_irs_mainnavigation" class="menu nav navbar-nav"> <li> <a href="/zh-hant/filing" class="top-level-nav-item">申報</a> </li> <li> <a href="/zh-hant/payments" class="top-level-nav-item">付款</a> </li> <li> <a href="/zh-hant/refunds" class="top-level-nav-item">退稅</a> </li> <li> <a href="/zh-hant/credits-and-deductions" class="top-level-nav-item">抵免优惠和扣除</a> </li> <li> <a href="/zh-hant/forms-instructions" class="top-level-nav-item">表格和說明</a> </li> </ul> </nav> <nav role="navigation" aria-labelledby="block-pup-irs-infomenumobile-menu" id="block-pup-irs-infomenumobile" data-block-plugin-id="system_menu_block:info-menu-mobile"> <h2 class="visually-hidden" id="block-pup-irs-infomenumobile-menu">Info Menu Mobile</h2> <ul block="pup_irs_infomenumobile" class="menu menu--info-menu-mobile nav"> <li class="first"> <a href="/zh-hant/help/let-us-help-you" title="幫助" data-drupal-link-system-path="node/16916">幫助</a> </li> <li> <a href="/zh-hant/newsroom" title="新聞" data-drupal-link-system-path="node/19646">新聞</a> </li> <li> <a href="/zh-hant/charities-and-nonprofits" data-drupal-link-system-path="node/58461">慈善與非營利組織</a> </li> <li class="last"> <a href="/zh-hant/tax-professionals" title="Tax Pros" data-drupal-link-system-path="node/11">稅務專業人士</a> </li> </ul> </nav> </div> </div> </header> <div class="pup-page-node-type-article-page__banner"> <div class="container"> <div class="row"> <div class="col-md-12"> <div class="region region-breadcrumbs"> <nav aria-label="Breadcrumbs"> <ol class="breadcrumb"> <li lang=zh-hant xml:lang=zh-hant ><a href="/zh-hant" lang=zh-hant xml:lang=zh-hant >首頁</a></li><li lang=zh-hant xml:lang=zh-hant ><a href="/zh-hant/filing" lang=zh-hant xml:lang=zh-hant >報稅</a></li><li lang=zh-hant xml:lang=zh-hant ><a href="/zh-hant/how-to-file-your-taxes-step-by-step" lang=zh-hant xml:lang=zh-hant >個人</a></li><li class="active"> Managing your taxes after a life event </li> </ol> </nav> </div> <h1 class="pup-page-node-type-article-page__title">Managing your taxes after a life event</h1> </div> </div> </div> </div> <div class="container"> <div class="row"> <div class="col-sm-12"> <div class="region region-language-switcher"> <section id="block-pup-irs-languageswitchercontent" data-block-plugin-id="pup_language_switcher:language_interface" class="block block-pup-language-switcher block-pup-language-switcherlanguage-interface clearfix">   </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 報稅</h3> <button id="pup-snav" class="pup-second-nav-btn hidden-md hidden-lg" aria-label="Collapsed menu button. Press space to activate the menu. Then navigate using the tab key." aria-expanded="false" type="button"> <i class="fa fa-plus"></i> </button> </div> <ul class="menu nav pup-second-nav"> <li class="level-2 is-active-trail is-active-parent" data-indent-level="2"> <a href="/zh-hant/how-to-file-your-taxes-step-by-step" title="個人" id="term-18191" rel="parent" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">個人</a> <ul class="inner"> <li class="level-3" data-indent-level="3"> <a href="/zh-hant/individuals/check-if-you-need-to-file-a-tax-return" title="誰應該報稅" id="term-28941" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">誰應該報稅</a> </li> <li class="level-3" data-indent-level="3"> <a href="/zh-hant/filing/individuals/how-to-file" title="如何申報" id="term-18216" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">如何申報</a> </li> <li class="level-3" data-indent-level="3"> <a href="/zh-hant/filing/individuals/when-to-file" title="何時申報" id="term-18266" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">何時申報</a> </li> <li class="level-3" data-indent-level="3"> <a href="/zh-hant/filing/where-to-file-paper-tax-returns-with-or-without-a-payment" title="何地申報" id="term-18291" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">何地申報</a> </li> <li class="level-3" data-indent-level="3"> <a href="/zh-hant/filing/file-an-amended-return" title="修改報稅表" id="term-29536" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">修改報稅表</a> </li> <li class="level-3" data-indent-level="3"> <a href="/zh-hant/filing/individuals/update-my-information" title="更新我的資料" id="term-18196" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">更新我的資料</a> </li> <li class="level-3 is-active" data-indent-level="3"> <a href="/zh-hant/individuals/managing-your-taxes-after-a-life-event" title="人生大事（英文）" id="term-29286" rel="parent" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">人生大事（英文）</a> <ul class="inner"> <li class="level-4" data-indent-level="4"> <a href="/zh-hant/individuals/deceased-person" title="死者（英文）" id="term-29291" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">死者（英文）</a> </li> </ul> </li> <li class="level-3" data-indent-level="3"> <a href="/zh-hant/individuals/students" title="學生" id="term-25096" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">學生</a> </li> <li class="level-3" data-indent-level="3"> <a href="/zh-hant/individuals/employees" title="員工" id="term-25141" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">員工</a> </li> <li class="level-3" data-indent-level="3"> <a href="/zh-hant/individuals/parents" title="家長" id="term-25146" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">家長</a> </li> <li class="level-3" data-indent-level="3"> <a href="/zh-hant/individuals/military" title="軍人；軍隊" id="term-25101" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">軍人；軍隊</a> </li> <li class="level-3" data-indent-level="3"> <a href="/zh-hant/individuals/seniors-retirees" title="老人與退休者" id="term-25151" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">老人與退休者</a> </li> </ul> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/businesses" title="企業和自雇經營" id="term-17741" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">企業和自雇經營</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/charities-and-nonprofits" title="慈善和非盈利組織" id="term-17426" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">慈善和非盈利組織</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/individuals/international-taxpayers" title="國際納稅人" id="term-18241" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">國際納稅人</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/government-entities/governmental-liaisons" title="政府聯絡員（英文）" id="term-18021" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">政府聯絡員（英文）</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/government-entities/federal-state-local-governments" title="聯邦州地方政府（英文）" id="term-17971" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">聯邦州地方政府（英文）</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/government-entities/indian-tribal-governments" title="美洲原住印度氏族部落政府（英文）" id="term-18086" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">美洲原住印度氏族部落政府（英文）</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/tax-exempt-bonds" title="免稅債券（英文）" id="term-18136" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">免稅債券（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><section id="block-puplanguagewarning" data-block-plugin-id="pup_language_warning" class="block block-pup-language-warning clearfix"> <div class="pup-media-alert"> <div class="pup-media-alert__historical" role="alert"> <div class="pup-media-alert__icon"></div> <div class="pup-media-alert__content"> 本網頁目前尚未譯成中文. <a href="https://www.irs.gov/zh-hant/help/let-us-help-you#help">獲取您語言的幫助</a>. </div> </div> </div> </section> <article lang="en" about="/individuals/managing-your-taxes-after-a-life-event" 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 dir="ltr">Organized by type of event, this page provides resources that explain the tax impact of each. Since life events can affect your refund or how much you owe the IRS at tax time, the IRS recommends you use the <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="198cac16-1983-4673-9de2-df4c8ef3e4c1" href="/individuals/tax-withholding-estimator" title="Tax Withholding Estimator">Tax Withholding Estimator</a> to check and make sure you’re paying the right amount of tax from each paycheck.</p> <h2><a id="top" name="top"> </a>Life events</h2> <ul> <li><a href="#birth">From birth through childhood</a></li> <li><a href="#divorce">Divorce or separation</a></li> <li><a href="#Tax Relief for Spouses">Tax relief for spouses</a></li> <li><a href="#healthcare">Health care law</a></li> <li><a href="#jobs">Starting a new career or job loss</a></li> <li><a href="#disasters">Disasters and casualties</a></li> <li><a href="#disability">Persons with disabilities</a></li> <li><a href="#retirement">Planning for retirement?</a></li> <li><a href="#mutualfunds">Mutual fund distributions</a></li> <li><a href="#homeowner">First-time home owner</a></li> <li><a href="#moving">Moving?</a></li> <li><a href="#bankruptcy">Bankruptcy</a></li> <li><a href="#decedents">Deceased person</a></li> </ul> <hr> <h3><a id="birth" name="birth"> </a>From birth through childhood</h3> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="e2bbe878-6ef2-4eb7-8924-24861179f144" href="/individuals/adoption-taxpayer-identification-number" title="Adoption taxpayer identification number">What is an ATIN?</a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="767b24a7-c5d3-4760-9586-fc5efc8a884b" href="https://www.irs.gov/pub/irs-pdf/p972.pdf" title="2022 Publ 972 (PDF)">Publication 972, Child Tax Credit <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="c41e3835-c385-47c4-baf1-793ea03ef59d" href="https://www.irs.gov/pub/irs-pdf/p970.pdf" title="2023 Publ 970 (PDF)">Publication 970, Tax Benefits for Education <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="2cb4f611-c244-4b06-878d-f9137b627477" href="https://www.irs.gov/pub/irs-pdf/p929.pdf" title="2021 Publ 929 (PDF)">Publication 929, Tax Rules for Children and Dependents <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="4acaffc8-4b32-479f-af7c-6bc23902a13f" href="/credits-deductions/individuals/earned-income-tax-credit-eitc" title="Earned Income Tax Credit (EITC)">Earned Income Tax Credit</a> Can Lower Your Federal Tax Liabilities</li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="21fed780-6aa0-47e3-a224-ff4ddba9b1f7" href="https://www.irs.gov/pub/irs-pdf/f8863.pdf" title="2024 Form 8863 (PDF)">Form 8863, Education Credits (Hope and Lifetime Learning Credits) <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="c5b4a144-aeda-4f3b-8836-efd7cd49d97a" href="https://www.irs.gov/pub/irs-pdf/p501.pdf" title="2023 Publ 501 (PDF)">Publication 501, Exemptions, Standard Deductions, and Filing Status <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="f8048c2d-87da-4a3a-b4ae-c48840efd2c1" href="https://www.irs.gov/pub/irs-pdf/f8615.pdf" title="2024 Form 8615 (PDF)">Form 8615, Tax for Children Under Age 14 Who Have Investment Income of More Than $1,600 <span class="link-label label-file label-file-pdf">PDF</span></a></li> </ul> <p><a href="#top">Back to top</a></p> <hr> <h3><a id="divorce" name="divorce"></a>Divorce or separation</h3> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="294e2b9e-7b9c-469d-a308-7ecb746ed3e5" href="/individuals/filing-taxes-after-divorce-or-separation" title="Filing taxes after divorce or separation">Filing Taxes After Divorce or Separation</a></li> </ul> <p><a href="#top">Back to top</a></p> <hr> <h3><a id="Tax Relief for Spouses" name="Tax Relief for Spouses"></a>Tax relief for spouses</h3> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="a07134e2-844e-468e-b888-15138be6c344" href="/individuals/innocent-spouse-relief" title="Innocent spouse relief">Innocent Spouse Relief</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="67077571-5fb7-4efc-80e6-25dd939faee7" href="/individuals/separation-of-liability-relief" title="Separation of liability relief">Separation of Liability Relief</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="c335ab9c-bb36-462e-ba4f-5519ba4d4223" href="/individuals/equitable-relief" title="Equitable relief">Equitable Relief</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="e4df83e1-5509-49ef-87af-eb845bb22faa" href="/individuals/injured-spouse-relief" title="Injured spouse relief">Injured Spouse Relief</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="dba49f45-a719-43ea-9b26-233dfb395092" href="/appeals/innocent-spouse" title="Innocent Spouse">Appeal a Spouse Relief Determination</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="dc37a6ca-941c-4fd3-ba6b-328f7f1ba6b2" href="/forms-pubs/about-publication-504" title="About Publication 504, Divorced or Separated Individuals">About Divorced and Separated Individuals, Publication 504</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="294d11b1-7c7b-4032-8f0e-aa690a704120" href="/forms-pubs/about-publication-971" title="About Publication 971, Innocent Spouse Relief">About Innocent Spouse Relief, Publication 971</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="353036c4-02a3-41c1-b3b4-96a6e8e99f25" href="/forms-pubs/about-form-8379" title="About Form 8379, Injured Spouse Allocation">About Injured Spouse Allocation, Form 8379</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="585cd319-8b27-4306-88df-449b4d076da2" href="/forms-pubs/about-publication-555" title="About Publication 555, Community Property">About Community Property, Publication 555</a></li> </ul> <p><a href="#top">Back to top</a></p> <hr> <h3><a id="healthcare" name="healthcare"> </a>Health care law</h3> <ul> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="2d590692-2f5b-4a14-83a5-e7a156392513" href="https://www.irs.gov/pub/irs-pdf/p5093.pdf" title="0713 Publ 5093 (PDF)">Publication 5093, Health Care Online Resources <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="ad4c3935-38c9-4c2b-8869-bd9c9d8501e5" href="https://www.irs.gov/pub/irs-pdf/p5120.pdf" title="0218 Publ 5120 (PDF)">Publication 5120, Facts About the Premium Tax Credit - Flyer <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="dbef1cf5-6786-49ac-aa3d-49388a16a109" href="https://www.irs.gov/pub/irs-pdf/p5120sp.pdf" title="0518 Publ 5120 (SP) (PDF)">Publication 5120 (SP), Facts About the Premium Tax Credit - Flyer (in Spanish) <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="b724fe1c-aa31-4e5b-b602-60e51ee1057f" href="https://www.irs.gov/pub/irs-pdf/p5152.pdf" title="0516 Publ 5152 (PDF)">Publication 5152, Report Changes to the Marketplace as They Happen <span class="link-label label-file label-file-pdf">PDF</span></a></li> </ul> <p><a href="#top">Back to top</a></p> <hr> <h3><a id="jobs" name="jobs"> </a>Starting a new career or job loss</h3> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="52e75a09-0ba2-4838-8cd0-d8a46a447179" href="/individuals/employees/tax-withholding" title="Tax Withholding">Withholding</a></li> <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">Unemployment</a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="131b358f-24a5-46eb-9842-16deb385297c" href="https://www.irs.gov/pub/irs-pdf/p531.pdf" title="1223 Publ 531 (PDF)">Publication 531, Reporting Tip Income <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="278812a6-48d8-4b3f-a4fc-d5cde8acc821" href="https://www.irs.gov/pub/irs-pdf/p1976.pdf" title="0217 Publ 1976 (PDF)">Independent Contractor or Employee? <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="8d14f64d-ee56-41f1-9434-ff15e4b1f518" href="https://www.irs.gov/pub/irs-pdf/p4128.pdf" title="0520 Publ 4128 (PDF)">Publication 4128, Tax Impact of Job Loss <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="a7d40f3c-0431-4073-955a-d939e6a24e77" href="https://www.irs.gov/pub/irs-pdf/p969.pdf" title="2023 Publ 969 (PDF)">Publication 969, Medical Savings Accounts <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="3dac9936-b500-4db7-b870-5d8b8be5d5f2" href="https://www.irs.gov/pub/irs-pdf/p529.pdf" title="1220 Publ 529 (PDF)">Publication 529, Miscellaneous Deductions <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="bfe83d3d-53a6-4d36-b5d5-7d9e5a53b669" href="https://www.irs.gov/pub/irs-pdf/p525.pdf" title="2023 Publ 525 (PDF)">Publication 525, Taxable and Nontaxable Income <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="6a56f1a0-da68-44ff-ad5b-6c905395d4ba" href="https://www.irs.gov/pub/irs-pdf/p505.pdf" title="2024 Publ 505 (PDF)">Publication 505, Tax Withholding and Estimated Tax <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="c8de496b-153e-46d4-8aee-a99af69526d5" href="https://www.irs.gov/pub/irs-pdf/fw4.pdf" title="2024 Form W-4 (PDF)">W-4, Employee's Withholding Certificate <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="dee2574a-eb99-4c9e-9088-c9d60c9aa577" href="https://www.irs.gov/pub/irs-pdf/p463.pdf" title="2023 Publ 463 (PDF)">Publication 463, Travel, Entertainment, Gift, and Car Expenses <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="057f9824-d76d-4da3-aee2-022a7d0121bf" href="https://www.irs.gov/pub/irs-pdf/p587.pdf" title="2023 Publ 587 (PDF)">Publication 587, Business Use of Your Home (Including Use of Home by Daycare Providers) <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="242ecdd2-e58f-4303-b985-bf4b1a5caffa" href="https://www.irs.gov/pub/irs-pdf/p571.pdf" title="0124 Publ 571 (PDF)">Publication 571, Tax-Sheltered Annuity Programs for Employees of Public Schools and Certain Tax-Exempt Organizations <span class="link-label label-file label-file-pdf">PDF</span></a></li> </ul> <p><a href="#top">Back to top</a></p> <hr> <h3><a id="disasters" name="disasters"> </a>Disasters and casualties</h3> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="f153d1e1-c821-4415-8452-007a7a7afee7" href="/newsroom/tax-relief-in-disaster-situations" title="Tax relief in disaster situations">Tax Relief in Disaster Situations</a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="eacac3f2-18df-45aa-ab6b-af15588d7640" href="https://www.irs.gov/pub/irs-pdf/p551.pdf" title="1222 Publ 551 (PDF)">Publication 551, Basis of Assets <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="557f5e88-3ddd-42fd-8f4d-7c125bb1f8a7" href="https://www.irs.gov/pub/irs-pdf/p547.pdf" title="2023 Publ 547 (PDF)">Publication 547, Casualties, Disasters, and Thefts <span class="link-label label-file label-file-pdf">PDF</span></a></li> </ul> <p><a href="#top">Back to top</a></p> <hr> <h3><a id="disability" name="disability"> </a>Persons with disabilities</h3> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="6478d23d-f8e1-4e45-a393-777e9cc06449" href="/credits-deductions/individuals/earned-income-tax-credit/disability-and-the-earned-income-tax-credit-eitc" title="Disability and the Earned Income Tax Credit (EITC)">Disability and the Earned Income Tax Credit</a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="bbe15911-2172-4c99-9d31-b80efafeab48" href="https://www.ssa.gov/benefits/disability/" title="Social Security Administration Disability Benefits">Social Security Disability Insurance (SSDI)</a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="c11c6a0a-00ce-4313-9623-f3668db08ac4" href="https://www.ssa.gov/ssi/" title="Social Security Administration Supplemental Security Income (SSI)">Supplemental Security Income (SSI)</a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="18c0fa2a-7248-4e0b-80aa-b80465ee9460" href="https://www.ssa.gov/ssi/spotlights/spot-able.html" title="Social Security Administration Spotlight on Achieving a Better Life Experience (ABLE) Accounts">Spotlight on Achieving a Better Life Experience (ABLE) Accounts- 2023 edition</a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="ead7e0ea-4f25-4145-80b1-77ba0ba7d8d4" href="https://www.ssa.gov/payee/able_accounts.htm" title="Social Security Administration Payee and ABLE Accounts">Payee and ABLE Accounts</a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="d3d17721-24aa-4062-b643-01411de152ed" href="https://www.irs.gov/pub/irs-pdf/p3966.pdf" title="0521 Publ 3966 (PDF)">Publication 3966, Taxpayers with Disabilities <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="efb58106-b0e5-4535-8033-330defc1f46d" href="https://www.irs.gov/pub/irs-pdf/p502.pdf" title="2023 Publ 502 (PDF)">Publication 502, Medical and Dental Expenses <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="e374ed15-1d8d-4e51-ac7b-8408c25bbbdd" href="https://www.irs.gov/pub/irs-pdf/p524.pdf" title="2023 Publ 524 (PDF)">Publication 524, Credit for the Elderly or Disabled <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="57d7b492-fd43-4c06-9647-9687fa4f786e" href="https://www.irs.gov/pub/irs-pdf/p907.pdf" title="2023 Publ 907 (PDF)">Publication 907, Tax Highlights for Persons with Disabilities <span class="link-label label-file label-file-pdf">PDF</span></a></li> </ul> <p><a href="#top">Back to top</a></p> <hr> <h3><a id="retirement" name="retirement"> </a>Planning for retirement?</h3> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="644ee5f1-173c-44dc-b895-60c7b1365934" href="/retirement-plans/retirement-plans-faqs-regarding-iras" title="Retirement plans FAQs regarding IRAs">FAQs Regarding IRAs</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="158ea6ba-91c5-49cd-8a22-d0524a647179" href="/retirement-plans/choosing-a-retirement-plan-plan-options" title="Choosing a retirement plan: Plan options">Choosing a Retirement Plan</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="e44e91b5-a77f-43ae-b5f8-2796345f13b4" href="/retirement-plans/resources-ira-based-plans" title="Resources — IRA-based plans">Resources - IRA Based Plans</a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="9f604244-b1e5-4385-869c-8fff77d9682f" href="https://www.irs.gov/pub/irs-pdf/p575.pdf" title="2023 Publ 575 (PDF)">Publication 575, Pension and Annuity Income <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="662feec7-48c4-4c1b-8316-f417fef57803" href="https://www.irs.gov/pub/irs-pdf/p554.pdf" title="2023 Publ 554 (PDF)">Publication 554, Older Americans' Tax Guide <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="79b8b465-ffbe-4175-88bd-6525681c3a0f" href="/newsroom/get-credit-for-your-retirement-savings-contributions" title="Get Credit for Your Retirement Savings Contributions">Retirement Savings Contributions Credit (Saver's Credit)</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="a5a08968-f214-4ab3-b034-fe48fb735e44" href="/retirement-plans/irc-403b-tax-sheltered-annuity-plans" title="IRC 403(b) tax-sheltered annuity plans">Choosing a Retirement Plan: 403(b) Tax-Sheltered Annuity Plan</a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="23e9421e-1cda-4291-bc68-917afc922c2d" href="https://www.irs.gov/pub/irs-pdf/p721.pdf" title="2023 Publ 721 (PDF)">Publication 721, Tax Guide to U.S. Civil Service Retirement Benefit <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="7e6b69bc-fce3-4ffa-9f90-c6e347ff1deb" href="https://www.irs.gov/pub/irs-pdf/p915.pdf" title="2023 Publ 915 (PDF)">Publication 915, Social Security and Equivalent Railroad Retirement Benefits <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="5b77cbdc-d43f-4aac-9cd9-578513829246" href="https://www.irs.gov/pub/irs-pdf/p590a.pdf" title="2023 Publ 590-A (PDF)">Publication 590-A, Contributions to Individual Retirement Arrangements (IRAs) <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="53d66270-ef40-4e67-acef-161cb1f57f6e" href="https://www.irs.gov/pub/irs-prior/p590b--2014.pdf" title="2014 Publ 590-B (PDF) 1">Publication 590-B, Distributions from Individual Retirement Arrangements (IRAs) <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="fc2c2733-4aef-4bb3-862b-1a36a48ef237" href="https://www.ssa.gov/prepare/plan-retirement" title="Social Security Administration Plan for Retirement">Plan for retirement (SSA)</a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="3457fb8f-af7d-4ed7-b892-a845857b313a" href="https://www.ssa.gov/benefits/retirement/planner/taxes.html" title="Social Security Administration Income taxes and your Social Security benefit">Income Taxes And Your Social Security Benefit</a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="666650a6-a338-42c8-b698-965ea30c516f" href="https://www.ssa.gov/manage-benefits/request-withhold-taxes" title="Social Security Administration Request to withhold taxes">Request to Withhold Taxes from your Social Security Benefits</a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="e3926eff-ced4-46fd-812b-144c0d8ecef3" href="https://www.ssa.gov/manage-benefits/get-tax-form-10991042s" title="Social Security Administration Get tax form (1099/1042S)">Get your Social Security Benefit Statement (SSA-1099)</a></li> </ul> <p><a href="#top">Back to top</a></p> <hr> <h3 dir="ltr"><a id="mutualfunds" name="mutualfunds"> </a>Mutual fund distributions</h3> <ul> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="c734b0e5-fdda-4164-8e9a-4d416b16f123" 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label-file-pdf">PDF</span></a></li> </ul> <p><a href="#top">Back to top</a></p> <hr> <h3><a id="bankruptcy" name="bankruptcy"> </a>Bankruptcy</h3> <ul> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="cb8e5f6b-d071-4446-9785-8e1a10d27a7d" href="https://www.irs.gov/pub/irs-pdf/p908.pdf" title="0224 Publ 908 (PDF)">Publication 908, Bankruptcy Tax Guide <span class="link-label label-file label-file-pdf">PDF</span></a></li> </ul> <p><a href="#top">Back to top</a></p> <hr> <h3><a id="decedents" name="decedents"> </a>Deceased person</h3> <ul> <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">Managing a deceased persons tax responsibilities</a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="3c837cde-8b92-46df-aa78-5f824b68a154" href="https://www.irs.gov/pub/irs-pdf/f56.pdf" title="1122 Form 56 (PDF)">Form 56, Notice Concerning Fiduciary Relationship <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="e79f751c-f63b-4fa1-92a8-af76abf307c5" href="https://www.irs.gov/pub/irs-pdf/p559.pdf" title="2023 Publ 559 (PDF)">Publication 559, Survivors, Executors and Administrators <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="c36e62a3-0b7d-4246-aa63-97bd7301a363" href="https://www.irs.gov/pub/irs-pdf/f1310.pdf" title="1024 Form 1310 (PDF)">Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer <span class="link-label label-file label-file-pdf">PDF</span></a></li> </ul> <p><a href="#top">Back to top</a></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="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/Man_Chalkboard_Background_IMG.jpg?itok=qBIYKKkI');"></div> </div> <h4 class="pup-callout__title">納稅人權利法案</h4> <a href='/zh-hant/taxpayer-bill-of-rights' class="pup-callout__link-btn btn btn-primary btn-sm">您的須知事項</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 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