个人的抵免优惠和扣除 | Internal Revenue Service

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Use the spacebar to open the 申报 sub menu or enter to navigate to the 申报 page." role="application" id="accessible-megamenu-nav-item-0">申报</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-shenbao-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-0" role="region"> <div class="mega-menu-container"> <li><a href="/zh-hans/filing" class="mobile-only-text" id="accessible-megamenu-shenbao-submenu-0" data-drupal-link-system-path="node/19656">概观</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-shenbao-submenu-1">信息给...</span> </li> <li><a href="/zh-hans/how-to-file-your-taxes-step-by-step" id="accessible-megamenu-shenbao-submenu-2" data-drupal-link-system-path="node/19456">个人</a> </li> <li><a href="/zh-hans/businesses" id="accessible-megamenu-shenbao-submenu-3" data-drupal-link-system-path="node/18976">商业和自雇人士</a> </li> <li><a href="/zh-hans/individuals/international-taxpayers" id="accessible-megamenu-shenbao-submenu-4" data-drupal-link-system-path="node/19696">国际纳税人</a> </li> <li><a href="/zh-hans/charities-and-nonprofits" id="accessible-megamenu-shenbao-submenu-5" data-drupal-link-system-path="node/58461">慈善和非营利组织</a> </li> <li><a href="/zh-hans/government-entities/indian-tribal-governments" id="accessible-megamenu-shenbao-submenu-6" data-drupal-link-system-path="node/19601">印第安部落政府</a> </li> <li><a href="/zh-hans/government-entities/federal-state-local-governments" id="accessible-megamenu-shenbao-submenu-7" data-drupal-link-system-path="node/19446">联邦、州和地方政府</a> </li> <li><a href="/zh-hans/tax-exempt-bonds" id="accessible-megamenu-shenbao-submenu-8" data-drupal-link-system-path="node/19671">免税债券</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-shenbao-submenu-9">為個人提交檔</span> </li> <li><a href="/zh-hans/filing/individuals/how-to-file" id="accessible-megamenu-shenbao-submenu-10" data-drupal-link-system-path="node/22856">如何提交</a> </li> <li><a href="/zh-hans/filing/individuals/when-to-file" id="accessible-megamenu-shenbao-submenu-11" data-drupal-link-system-path="node/22726">什么时候提交</a> </li> <li><a href="/zh-hans/filing/where-to-file-tax-returns-addresses-listed-by-return-type" id="accessible-megamenu-shenbao-submenu-12" data-drupal-link-system-path="node/2442">在哪里提交</a> </li> <li><a href="/zh-hans/filing/individuals/update-my-information" id="accessible-megamenu-shenbao-submenu-13" data-drupal-link-system-path="node/22861">更新您的信息</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-shenbao-submenu-14">普及的</span> </li> <li><a href="/zh-hans/individuals/get-transcript" id="accessible-megamenu-shenbao-submenu-15" data-drupal-link-system-path="node/136676">获得您的报税记录</a> </li> <li><a href="/zh-hans/businesses/small-businesses-self-employed/get-an-employer-identification-number" id="accessible-megamenu-shenbao-submenu-16" data-drupal-link-system-path="node/17153">申请雇主身份证号 (EIN)</a> </li> <li><a href="/zh-hans/filing/wheres-my-amended-return" id="accessible-megamenu-shenbao-submenu-17" data-drupal-link-system-path="node/17175">查看您的修改过的税表状态</a> </li> <li><a href="/zh-hans/identity-theft-fraud-scams/get-an-identity-protection-pin" id="accessible-megamenu-shenbao-submenu-18" data-drupal-link-system-path="node/16696">获取身份保护销子（IP PIN）</a> </li> <li><a href="/zh-hans/filing/irs-free-file-do-your-taxes-for-free" id="accessible-megamenu-shenbao-submenu-19" data-drupal-link-system-path="node/54546">免费申报您的联邦税表</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/zh-hans/payments" aria-controls="accessible-megamenu-fukuan-submenu" aria-expanded="false" aria-label="付款 menu has additional options. Use the spacebar to open the 付款 sub menu or enter to navigate to the 付款 page." role="application" id="accessible-megamenu-nav-item-1">付款</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-fukuan-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-1" role="region"> <div class="mega-menu-container"> <li><a href="/zh-hans/payments" class="mobile-only-text" id="accessible-megamenu-fukuan-submenu-0" data-drupal-link-system-path="node/19551">概观</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-fukuan-submenu-1">支付</span> </li> <li><a href="/zh-hans/payments/direct-pay-with-bank-account" id="accessible-megamenu-fukuan-submenu-2" data-drupal-link-system-path="node/10224">银行账户（直接支付）</a> </li> <li><a href="/zh-hans/payments/online-payment-agreement-application" id="accessible-megamenu-fukuan-submenu-3" data-drupal-link-system-path="node/16716">付款计划（分期付款协议）</a> </li> <li><a href="/zh-hans/payments/eftps-the-electronic-federal-tax-payment-system" id="accessible-megamenu-fukuan-submenu-4" data-drupal-link-system-path="node/15488">电子联邦税务付款系统（EFTPS）</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-fukuan-submenu-5">普及的</span> </li> <li><a href="/zh-hans/payments/online-account-for-individuals" id="accessible-megamenu-fukuan-submenu-6" data-drupal-link-system-path="node/11608">您的在线账户</a> </li> <li><a href="/zh-hans/individuals/tax-withholding-estimator" id="accessible-megamenu-fukuan-submenu-7" data-drupal-link-system-path="node/107181">預扣稅金估算表</a> </li> <li><a href="/zh-hans/businesses/small-businesses-self-employed/estimated-taxes" id="accessible-megamenu-fukuan-submenu-8" data-drupal-link-system-path="node/17135">估计税</a> </li> <li><a href="/zh-hans/payments/penalties" id="accessible-megamenu-fukuan-submenu-9" data-drupal-link-system-path="node/91826">罚款</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/zh-hans/refunds" aria-controls="accessible-megamenu-tuikuan-submenu" aria-expanded="false" aria-label="退款 menu has additional options. Use the spacebar to open the 退款 sub menu or enter to navigate to the 退款 page." role="application" id="accessible-megamenu-nav-item-2">退款</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-tuikuan-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-2" role="region"> <div class="mega-menu-container"> <li><a href="/zh-hans/refunds" class="mobile-only-text" id="accessible-megamenu-tuikuan-submenu-0" data-drupal-link-system-path="node/130131">概观</a> </li> <div class="mega-menu-column no-header-extra-padding"> <li><a href="/zh-hans/wheres-my-refund" class="mega-menu-column-header" id="accessible-megamenu-tuikuan-submenu-1" data-drupal-link-system-path="node/19556">我的退税在哪里</a> </li> <li><a href="/zh-hans/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts" id="accessible-megamenu-tuikuan-submenu-2" data-drupal-link-system-path="node/10971">直接存款</a> </li> <li><a href="/zh-hans/taxtopics/tc203" id="accessible-megamenu-tuikuan-submenu-3" data-drupal-link-system-path="node/67936">减少退税</a> </li> <li><a href="/zh-hans/filing/file-an-amended-return" id="accessible-megamenu-tuikuan-submenu-4" data-drupal-link-system-path="node/128551">修改报税表</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown active"> <a href="/zh-hans/credits-and-deductions" aria-controls="accessible-megamenu-dimianyouhuihekouchu-submenu" aria-expanded="false" aria-label="抵免优惠和扣除 menu has additional options. Use the spacebar to open the 抵免优惠和扣除 sub menu or enter to navigate to the 抵免优惠和扣除 page." role="application" id="accessible-megamenu-nav-item-3">抵免优惠和扣除</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-dimianyouhuihekouchu-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-3" role="region"> <div class="mega-menu-container"> <li><a href="/zh-hans/credits-and-deductions" class="mobile-only-text" id="accessible-megamenu-dimianyouhuihekouchu-submenu-0" data-drupal-link-system-path="node/80206">概观</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-dimianyouhuihekouchu-submenu-1">信息给...</span> </li> <li class="active"><a href="/zh-hans/credits-and-deductions-for-individuals" title="给您和您的家人" id="accessible-megamenu-dimianyouhuihekouchu-submenu-2" data-drupal-link-system-path="node/5" class="is-active" aria-current="page">个人</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 给您和您的家人 </span> </li> <li><a href="/zh-hans/credits-deductions/businesses" title="标准里程和其他信息" id="accessible-megamenu-dimianyouhuihekouchu-submenu-3" data-drupal-link-system-path="node/19941">商业和自雇人士</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 标准里程和其他信息 </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-dimianyouhuihekouchu-submenu-4">普及的</span> </li> <li><a href="/zh-hans/credits-deductions/individuals/earned-income-tax-credit-eitc" id="accessible-megamenu-dimianyouhuihekouchu-submenu-5" data-drupal-link-system-path="node/18966">低收入家庭抵免优惠 (EITC)</a> </li> <li><a href="/zh-hans/credits-deductions/individuals/child-tax-credit" id="accessible-megamenu-dimianyouhuihekouchu-submenu-6" data-drupal-link-system-path="node/771">子女税优惠</a> </li> <li><a href="/zh-hans/credits-deductions/clean-vehicle-and-energy-credits" id="accessible-megamenu-dimianyouhuihekouchu-submenu-7" data-drupal-link-system-path="node/126641">清洁车辆和能源抵免优惠</a> </li> <li><a href="/zh-hans/help/ita/how-much-is-my-standard-deduction" id="accessible-megamenu-dimianyouhuihekouchu-submenu-8" data-drupal-link-system-path="node/5229">标准扣除</a> </li> <li><a href="/zh-hans/retirement-plans" id="accessible-megamenu-dimianyouhuihekouchu-submenu-9" data-drupal-link-system-path="node/19741">退休计划</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/zh-hans/forms-instructions" aria-controls="accessible-megamenu-biaogeheshuoming-submenu" aria-expanded="false" aria-label="表格和说明 menu has additional options. Use the spacebar to open the 表格和说明 sub menu or enter to navigate to the 表格和说明 page." role="application" id="accessible-megamenu-nav-item-4">表格和说明</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-biaogeheshuoming-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-4" role="region"> <div class="mega-menu-container"> <li><a href="/zh-hans/forms-instructions" class="mobile-only-text" id="accessible-megamenu-biaogeheshuoming-submenu-0" data-drupal-link-system-path="node/6">概观</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-biaogeheshuoming-submenu-1">表格和说明</span> </li> <li><a href="/zh-hans/forms-pubs/about-form-1040" title="個人報稅表" id="accessible-megamenu-biaogeheshuoming-submenu-2" data-drupal-link-system-path="node/16022">1040表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 個人報稅表 </span> </li> <li><a href="/pub/irs-pdf/i1040gi.pdf" title="表格1040的說明" id="accessible-megamenu-biaogeheshuoming-submenu-3">1040表格指示</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 表格1040的說明 </span> </li> <li><a href="/zh-hans/forms-pubs/about-form-w-9" title="申請納稅人識別號碼 (TIN) 及證明書" id="accessible-megamenu-biaogeheshuoming-submenu-4" data-drupal-link-system-path="node/15825">W-9表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 申請納稅人識別號碼 (TIN) 及證明書 </span> </li> <li><a href="/zh-hans/forms-pubs/about-form-4506-t" title="索取報稅表的要求" id="accessible-megamenu-biaogeheshuoming-submenu-5" data-drupal-link-system-path="node/10554">4506-T表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 索取報稅表的要求 </span> </li> </div> <div class="mega-menu-column extra-padding"> <li><a href="/zh-hans/forms-pubs/about-form-w-4" class="mega-menu-column-header" title="雇员的预扣税金证明" id="accessible-megamenu-biaogeheshuoming-submenu-6" data-drupal-link-system-path="node/15498">W-4表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 雇员的预扣税金证明 </span> </li> <li><a href="/zh-hans/forms-pubs/about-form-941" title="雇主的季度联邦纳税申报表" id="accessible-megamenu-biaogeheshuoming-submenu-7" data-drupal-link-system-path="node/53446">941表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 雇主的季度联邦纳税申报表 </span> </li> <li><a href="/zh-hans/forms-pubs/about-form-w-2" title="从事贸易或业务的雇主支付工资" id="accessible-megamenu-biaogeheshuoming-submenu-8" data-drupal-link-system-path="node/5737">W-2表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 从事贸易或业务的雇主支付工资 </span> </li> <li><a href="/zh-hans/forms-pubs/about-form-9465" title="分期付款协议申请" id="accessible-megamenu-biaogeheshuoming-submenu-9" data-drupal-link-system-path="node/15532">9465表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 分期付款协议申请 </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-biaogeheshuoming-submenu-10">普及的给税务专业人士</span> </li> <li><a href="/zh-hans/forms-pubs/about-form-1040x" title="修改/修复税表" id="accessible-megamenu-biaogeheshuoming-submenu-11" data-drupal-link-system-path="node/19996">1040-X表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 修改/修复税表 </span> </li> <li><a href="/zh-hans/forms-pubs/about-form-2848" title="申请授权委托书" id="accessible-megamenu-biaogeheshuoming-submenu-12" data-drupal-link-system-path="node/15839">2848表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 申请授权委托书 </span> </li> <li><a href="/zh-hans/forms-pubs/about-form-w-7" title="申请ITIN" id="accessible-megamenu-biaogeheshuoming-submenu-13" data-drupal-link-system-path="node/15536">W-7表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 申请ITIN </span> </li> <li><a href="/pub/irs-pdf/pcir230.pdf" title="在国税局面前的执业规则" id="accessible-megamenu-biaogeheshuoming-submenu-14">通告230号</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 在国税局面前的执业规则 </span> </li> </div> </ul> </li> </ul> </nav> <div class="pup-site-header-search-block pup-search-box-hidden"> <div class="pup-site-header-search-block__searchfield"> <form block="pup_irs_exposedformpup_site_index_searchsite_search_srt_relevance_2" action="/zh-hans/site-index-search" method="get" id="views-exposed-form-pup-site-index-search-site-search-srt-relevance--2" accept-charset="UTF-8" novalidate> <div class="form--inline form-inline clearfix"> <div class="form-item form-group js-form-item form-type-textfield js-form-type-textfield form-item-search js-form-item-search"> <label for="search-main" class="control-label">Search</label> <input placeholder="搜索" aria-label="搜索" data-drupal-selector="edit-search" class="form-text form-control" type="text" id="search-main" name="search" value="" size="30" maxlength="128" /> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical-1 js-form-item-field-pup-historical-1"> <label for="edit-field-pup-historical-1--2" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical-1" class="form-select form-control" id="edit-field-pup-historical-1--2" name="field_pup_historical_1"><option value="All" >- 任何 -</option><option value="1" selected="selected">No</option></select></div> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical js-form-item-field-pup-historical"> <label for="edit-field-pup-historical--2" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical" class="form-select form-control" id="edit-field-pup-historical--2" name="field_pup_historical"><option value="All" >- 任何 -</option><option value="1" selected="selected">No</option></select></div> </div> <div data-drupal-selector="edit-actions" class="form-actions form-group js-form-wrapper form-wrapper" id="edit-actions--2"><button title="搜索" data-drupal-selector="edit-submit-pup-site-index-search-2" class="button js-form-submit form-submit btn-primary btn icon-before" type="submit" id="edit-submit-pup-site-index-search--2" value="搜索"><span class="icon glyphicon glyphicon-search" aria-hidden="true"></span> 搜索</button></div> </div> </form> </div> </div> </div> </div> </div> <div id="pup-info-menu-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-info-menu-collapsible"> <nav role="navigation" aria-labelledby="block-pup-irs-informationmenu-menu" id="block-pup-irs-informationmenu" data-block-plugin-id="system_menu_block:pup-info-menu" class="pup-nav-zh-hans"> <h2 class="visually-hidden" id="block-pup-irs-informationmenu-menu">Information Menu</h2> <ul block="pup_irs_informationmenu" class="menu menu--pup-info-menu nav"> <li class="first"> <a href="/zh-hans/help/let-us-help-you" title="帮助" data-drupal-link-system-path="node/16916">帮助</a> </li> <li> <a href="/zh-hans/newsroom" title="新闻" data-drupal-link-system-path="node/19646">新闻</a> </li> <li> <a href="/zh-hans/charities-and-nonprofits" data-drupal-link-system-path="node/58461">慈善与非营利组织</a> </li> <li class="last"> <a href="/zh-hans/tax-professionals" data-drupal-link-system-path="node/11">税务专业人士</a> </li> </ul> </nav> </div> </div> <div id="pup-header-nav-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-header-nav-collapsible"> <section id="block-accordionmainnavigationmobile" data-block-plugin-id="accordion_menus_block:main_mobile" class="block block-accordion-menus block-accordion-menus-blockmain-mobile clearfix"> <div class="accordion_menus_block_container main_mobile"> <h2 class="accordion-title"> <a href="#">申报</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/zh-hans/filing" class="mobile-only-text">概观</a></li><li><span class="mega-menu-column-header">信息给...</span></li><li><a href="/zh-hans/how-to-file-your-taxes-step-by-step">个人</a></li><li><a href="/zh-hans/businesses">商业和自雇人士</a></li><li><a href="/zh-hans/individuals/international-taxpayers">国际纳税人</a></li><li><a href="/zh-hans/charities-and-nonprofits">慈善和非营利组织</a></li><li><a href="/zh-hans/government-entities/indian-tribal-governments">印第安部落政府</a></li><li><a href="/zh-hans/government-entities/federal-state-local-governments">联邦、州和地方政府</a></li><li><a href="/zh-hans/tax-exempt-bonds">免税债券</a></li><li><span class="mega-menu-column-header">為個人提交檔</span></li><li><a href="/zh-hans/filing/individuals/how-to-file">如何提交</a></li><li><a href="/zh-hans/filing/individuals/when-to-file">什么时候提交</a></li><li><a href="/zh-hans/filing/where-to-file-tax-returns-addresses-listed-by-return-type">在哪里提交</a></li><li><a href="/zh-hans/filing/individuals/update-my-information">更新您的信息</a></li><li><span class="mega-menu-column-header">普及的</span></li><li><a href="/zh-hans/individuals/get-transcript">获得您的报税记录</a></li><li><a href="/zh-hans/businesses/small-businesses-self-employed/get-an-employer-identification-number">申请雇主身份证号 (EIN)</a></li><li><a href="/zh-hans/filing/wheres-my-amended-return">查看您的修改过的税表状态</a></li><li><a href="/zh-hans/identity-theft-fraud-scams/get-an-identity-protection-pin">获取身份保护销子（IP PIN）</a></li><li><a href="/zh-hans/filing/irs-free-file-do-your-taxes-for-free">免费申报您的联邦税表</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">付款</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/zh-hans/payments" class="mobile-only-text">概观</a></li><li><span class="mega-menu-column-header">支付</span></li><li><a href="/zh-hans/payments/direct-pay-with-bank-account">银行账户（直接支付）</a></li><li><a href="/zh-hans/payments/online-payment-agreement-application">付款计划（分期付款协议）</a></li><li><a href="/zh-hans/payments/eftps-the-electronic-federal-tax-payment-system">电子联邦税务付款系统（EFTPS）</a></li><li><span class="mega-menu-column-header">普及的</span></li><li><a href="/zh-hans/payments/online-account-for-individuals">您的在线账户</a></li><li><a href="/zh-hans/individuals/tax-withholding-estimator">預扣稅金估算表</a></li><li><a href="/zh-hans/businesses/small-businesses-self-employed/estimated-taxes">估计税</a></li><li><a href="/zh-hans/payments/penalties">罚款</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">退款</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/zh-hans/refunds" class="mobile-only-text">概观</a></li><li><a href="/zh-hans/wheres-my-refund" class="mega-menu-column-header">我的退税在哪里</a></li><li><a href="/zh-hans/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts">直接存款</a></li><li><a href="/zh-hans/taxtopics/tc203">减少退税</a></li><li><a href="/zh-hans/filing/file-an-amended-return">修改报税表</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">抵免优惠和扣除</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/zh-hans/credits-and-deductions" class="mobile-only-text">概观</a></li><li><span class="mega-menu-column-header">信息给...</span></li><li><a href="/zh-hans/credits-and-deductions-for-individuals" title="给您和您的家人">个人</a></li><li><a href="/zh-hans/credits-deductions/businesses" title="标准里程和其他信息">商业和自雇人士</a></li><li><span class="mega-menu-column-header">普及的</span></li><li><a href="/zh-hans/credits-deductions/individuals/earned-income-tax-credit-eitc">低收入家庭抵免优惠 (EITC)</a></li><li><a href="/zh-hans/credits-deductions/individuals/child-tax-credit">子女税优惠</a></li><li><a href="/zh-hans/credits-deductions/clean-vehicle-and-energy-credits">清洁车辆和能源抵免优惠</a></li><li><a href="/zh-hans/help/ita/how-much-is-my-standard-deduction">标准扣除</a></li><li><a href="/zh-hans/retirement-plans">退休计划</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">表格和说明</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/zh-hans/forms-instructions" class="mobile-only-text">概观</a></li><li><span class="mega-menu-column-header">表格和说明</span></li><li><a href="/zh-hans/forms-pubs/about-form-1040" title="個人報稅表">1040表格</a></li><li><a href="/pub/irs-pdf/i1040gi.pdf" title="表格1040的說明">1040表格指示</a></li><li><a href="/zh-hans/forms-pubs/about-form-w-9" title="申請納稅人識別號碼 (TIN) 及證明書">W-9表格</a></li><li><a href="/zh-hans/forms-pubs/about-form-4506-t" title="索取報稅表的要求">4506-T表格</a></li><li><a href="/zh-hans/forms-pubs/about-form-w-4" class="mega-menu-column-header" title="雇员的预扣税金证明">W-4表格</a></li><li><a href="/zh-hans/forms-pubs/about-form-941" title="雇主的季度联邦纳税申报表">941表格</a></li><li><a href="/zh-hans/forms-pubs/about-form-w-2" title="从事贸易或业务的雇主支付工资">W-2表格</a></li><li><a href="/zh-hans/forms-pubs/about-form-9465" title="分期付款协议申请">9465表格</a></li><li><span class="mega-menu-column-header">普及的给税务专业人士</span></li><li><a href="/zh-hans/forms-pubs/about-form-1040x" title="修改/修复税表">1040-X表格</a></li><li><a href="/zh-hans/forms-pubs/about-form-2848" title="申请授权委托书">2848表格</a></li><li><a href="/zh-hans/forms-pubs/about-form-w-7" title="申请ITIN">W-7表格</a></li><li><a href="/pub/irs-pdf/pcir230.pdf" title="在国税局面前的执业规则">通告230号</a></li></ul> </div> </div> </section> <nav role="navigation" aria-labelledby="block-pup-irs-mainnavigation-menu" id="block-pup-irs-mainnavigation" data-block-plugin-id="system_menu_block:main"> <h2 class="visually-hidden" id="block-pup-irs-mainnavigation-menu">主要导航</h2> <ul block="pup_irs_mainnavigation" class="menu nav navbar-nav"> <li> <a href="/zh-hans/filing" class="top-level-nav-item">申报</a> </li> <li> <a href="/zh-hans/payments" class="top-level-nav-item">付款</a> </li> <li> <a href="/zh-hans/refunds" class="top-level-nav-item">退款</a> </li> <li> <a href="/zh-hans/credits-and-deductions" class="top-level-nav-item">抵免优惠和扣除</a> </li> <li> <a href="/zh-hans/forms-instructions" class="top-level-nav-item">表格和说明</a> </li> </ul> </nav> <nav role="navigation" aria-labelledby="block-pup-irs-infomenumobile-menu" id="block-pup-irs-infomenumobile" data-block-plugin-id="system_menu_block:info-menu-mobile"> <h2 class="visually-hidden" id="block-pup-irs-infomenumobile-menu">Info Menu Mobile</h2> <ul block="pup_irs_infomenumobile" class="menu menu--info-menu-mobile nav"> <li class="first"> <a href="/zh-hans/help/let-us-help-you" title="帮助" data-drupal-link-system-path="node/16916">帮助</a> </li> <li> <a href="/zh-hans/newsroom" title="新闻" data-drupal-link-system-path="node/19646">新闻</a> </li> <li> <a href="/zh-hans/charities-and-nonprofits" data-drupal-link-system-path="node/58461">慈善与非营利组织</a> </li> <li class="last"> <a href="/zh-hans/tax-professionals" title="Tax Pros" data-drupal-link-system-path="node/11">税务专业人士</a> </li> </ul> </nav> </div> </div> </header> <div class="pup-page-node-type-landing-page__banner"> <div class="container"> <div class="row clearfix"> <div class="col-md-12"> <div class="region region-breadcrumbs"> <nav aria-label="Breadcrumbs"> <ol class="breadcrumb"> <li lang=zh-hans xml:lang=zh-hans ><a href="/zh-hans" lang=zh-hans xml:lang=zh-hans >首页</a></li><li lang=zh-hans xml:lang=zh-hans ><a href="/zh-hans/credits-and-deductions" lang=zh-hans xml:lang=zh-hans >優惠額和扣除（英文）</a></li><li class="active"> 个人的抵免优惠和扣除 </li> </ol> </nav> </div> <h1 class="pup-page-node-type-landing-page__title">个人的抵免优惠和扣除</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/5" class="en"><a href="/credits-and-deductions-for-individuals" class="language-link" lang="en" xml:lang="en" hreflang="en" data-drupal-link-system-path="node/5">English</a></li><li hreflang="es" data-drupal-link-system-path="node/5" class="es"><a href="/es/credits-and-deductions-for-individuals" class="language-link" lang="es" xml:lang="es" hreflang="es" data-drupal-link-system-path="node/5">Español</a></li><li hreflang="zh-hans" data-drupal-link-system-path="node/5" class="zh-hans is-active" aria-current="page"><a href="/zh-hans/credits-and-deductions-for-individuals" class="language-link is-active" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans" data-drupal-link-system-path="node/5" aria-current="page">中文 (简体)</a></li><li hreflang="zh-hant" data-drupal-link-system-path="node/5" class="zh-hant"><a href="/zh-hant/credits-and-deductions-for-individuals" class="language-link" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant" data-drupal-link-system-path="node/5">中文 (繁體)</a></li><li hreflang="ko" data-drupal-link-system-path="node/5" class="ko"><a href="/ko/credits-and-deductions-for-individuals" class="language-link" lang="ko" xml:lang="ko" hreflang="ko" data-drupal-link-system-path="node/5">한국어</a></li><li hreflang="ru" data-drupal-link-system-path="node/5" class="ru"><a href="/ru/credits-and-deductions-for-individuals" class="language-link" lang="ru" xml:lang="ru" hreflang="ru" data-drupal-link-system-path="node/5">Русский</a></li><li hreflang="vi" data-drupal-link-system-path="node/5" class="vi"><a href="/vi/credits-and-deductions-for-individuals" class="language-link" lang="vi" xml:lang="vi" hreflang="vi" data-drupal-link-system-path="node/5">Tiếng Việt</a></li><li hreflang="ht" data-drupal-link-system-path="node/5" class="ht"><a href="/ht/credits-and-deductions-for-individuals" class="language-link" lang="ht" xml:lang="ht" hreflang="ht" data-drupal-link-system-path="node/5">Kreyòl ayisyen</a></li></ul> </section> </div> </div> </div> </div> <div role="main" id="main-content" class="pup-main-container container js-quickedit-main-content"> <div class="row"> <aside class="sidebar-left col-sm-12 col-md-3 col-lg-3" role="complementary"> <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 優惠額和扣除（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-hans/credits-deductions/family-dependents-and-students-credits" title="家庭、被抚养人和学生（英文）" id="term-29446" rel="child" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans">家庭、被抚养人和学生（英文）</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hans/credits-deductions/clean-vehicle-and-energy-credits" title="清洁能源和车辆税务抵免（英文）" id="term-29451" rel="child" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans">清洁能源和车辆税务抵免（英文）</a> </li> <li class="level-2 is-active is-active-trail" data-indent-level="2"> <a href="/zh-hans/credits-and-deductions-for-individuals" title="个人税务抵免和扣除" id="term-17416" rel="parent" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans">个人税务抵免和扣除</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hans/credits-deductions/businesses" title="企业和自雇人的抵免和扣除" id="term-17411" rel="child" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans">企业和自雇人的抵免和扣除</a> </li> </ul> </section> </div> </aside> <section class="body-content col-sm-12 col-md-9 col-lg-9" id="main-content"> <div class="region region-content"> <div data-drupal-messages-fallback class="hidden"></div> <article class="node node--type-landing_page node--view-mode-full clearfix"> <div> <div class="pup-faq-page"> <div class="row"> <section class="col-sm-12"> <div class="block-region-primary-content"><section data-block-plugin-id="entity_field:node:body" class="block block-ctools-block block-entity-fieldnodebody clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><h2>本节内容包括：</h2> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="57ae3adb-8d86-47ee-a635-bb3e799a6051" href="/zh-hans/how-to-file-your-taxes-step-by-step" title="如何报税：分步指导">如何报税：分步指导</a><br> <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="2c643320-c497-4fd9-b2d5-5ac4c7db2a4c" href="/zh-hans/individuals/check-if-you-need-to-file-a-tax-return" title="查看您是否需要提交纳税申报表">查看是否需要报税</a><br> <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="dafd3df9-9cc6-448b-8282-316ff8e47877" href="/zh-hans/filing/gather-your-documents" title="收集您的文件">收集文件</a><br> <strong>税收抵免与税收减免</strong><br> <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="67be1b63-6b9c-4542-873a-54674d314ff0" href="/zh-hans/filing/individuals/how-to-file" title="提交纳税申报表">提交您的申报表</a><br> <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="457d6831-6768-478c-a5ab-1d01e90d4e76" href="/zh-hans/refunds" title="退税">获得退税</a><br> <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="79d4eb92-3ad7-4bc6-8ba4-b93cd12ae4a8" href="/zh-hans/payments/pay-taxes-on-time" title="按时缴税">按时纳税</a><br> <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="5e4db8e5-b8e3-4028-8203-7daa26bf5c88" href="/zh-hans/filing/be-ready-to-file-taxes-next-year" title="为明年报税做好准备">为明年报税做好准备</a></p> <hr> <h2>如何操作</h2> <p>您可以在提交纳税申报表时申请抵免与扣除，以降低缴税金额。确保获得符合条件的所有抵免与扣除。如果您有合格的<a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="f2b850fe-a5d8-41ce-ad6a-845abf7142c0" href="/zh-hans/credits-deductions/individuals/dependents" title="被抚养人">被抚养人</a>，您可能有资格获得某些抵免和扣除。</p> <h2>申请抵免</h2> <p>抵免指从欠缴税款中减去的金额。抵免可以减少缴税金额或增加退税。有些抵免<a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="98be52f0-fa1c-43e7-9d36-7143e7323753" href="/zh-hans/credits-deductions/individuals/refundable-tax-credits" title="可退税的税收抵免优惠">可予以退还</a>——即使并未欠缴任何税款，亦可退税。</p> <p>若要申请抵免，请回答报税软件中的问题。倘若提交纸质纳税申报表，则需要填写并附上相关表格。 </p> <h3>您可以申请的抵免如下：</h3> <div class="accordion-list" data-fix-id="accordion1708636033476_793418"> <div aria-multiselectable="true" class="panel-group accordion-list-group accordion-list-items" id="accordion1708636033476_793418" role="tablist"> <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1708636033476_917600" id="Collapsible1708636033476_917600"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1708636033476_917600" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1708636033476_917600" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1708636033476_917600" role="button">倘若收入低于一定的收入水平</a></h4> </div> <div aria-labelledby="headingCollapsible1708636033476_917600" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1708636033476_917600" role="tabpanel"> <div class="collapsible-item-body panel-body"> <p>查看是否有资格获得<a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="4acaffc8-4b32-479f-af7c-6bc23902a13f" href="/zh-hans/credits-deductions/individuals/earned-income-tax-credit-eitc" title="低收入家庭福利优惠（EITC）">低收入家庭福利优惠</a>。这属于可退还的税收抵免，因此可以获得比缴税金额更多的退税。倘若符 合条件，即使通常情况下不报税或不需要报税，亦可申请税收抵免。 </p> </div> </div> </div> <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1708636033477_231783" id="Collapsible1708636033477_231783"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1708636033477_231783" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1708636033477_231783" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1708636033477_231783" role="button">倘若您是父母或看护人</a></h4> </div> <div aria-labelledby="headingCollapsible1708636033477_231783" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1708636033477_231783" role="tabpanel"> <div class="collapsible-item-body panel-body"> <p>如果您满足以下条件，请查找抵免：<br> <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="b6d2ce79-3342-4bde-8cd8-4118bd2cd3f6" href="/zh-hans/credits-deductions/individuals/child-tax-credit" title="子女税收抵免">有子女或其他被抚养人</a><br> <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="224afb27-777d-41b8-800a-2423607d896a" href="/taxtopics/tc607" title="Topic no. 607, Adoption credit and adoption assistance programs">领养（英文）</a><br> <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="c080657b-647d-4dca-9fb7-c4e32145e558" href="/credits-deductions/individuals/child-and-dependent-care-credit-information" title="Child and Dependent Care Credit information">支付儿童保育或被抚养人的护理费用（英文）</a></p> </div> </div> </div> <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1708636033478_714868" id="Collapsible1708636033478_714868"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1708636033478_714868" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1708636033478_714868" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1708636033478_714868" role="button">倘若支付高等教育费用</a></h4> </div> <div aria-labelledby="headingCollapsible1708636033478_714868" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1708636033478_714868" role="tabpanel"> <div class="collapsible-item-body panel-body"> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="f138dece-f06d-4c59-a247-6edb591d9528" href="/credits-deductions/individuals/education-credits-aotc-llc" title="Education Credits AOTC LLC">查看是否有资格获得教育抵免（英文）</a></p> </div> </div> </div> <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1708636033478_444047" id="Collapsible1708636033478_444047"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1708636033478_444047" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1708636033478_444047" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1708636033478_444047" role="button">倘若将资金存入退休储蓄</a></h4> </div> <div aria-labelledby="headingCollapsible1708636033478_444047" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1708636033478_444047" role="tabpanel"> <div class="collapsible-item-body panel-body"> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="07a77e3f-b25b-46b7-bbbe-80418d7768a2" href="/zh-hans/retirement-plans/plan-participant-employee/retirement-savings-contributions-credit-savers-credit" title="退休金储蓄供款抵免优惠（储户抵免优惠）">查看是否有资格获得退休金储户抵免</a> </p> </div> </div> </div> <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1708636033479_567989" id="Collapsible1708636033479_567989"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1708636033479_567989" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1708636033479_567989" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1708636033479_567989" role="button">倘若投资清洁汽车或清洁家庭能源</a></h4> </div> <div aria-labelledby="headingCollapsible1708636033479_567989" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1708636033479_567989" role="tabpanel"> <div class="collapsible-item-body panel-body"> <p>若满足以下条件，请查找相关抵免：</p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="6070fdf1-4325-4dd1-9f93-69c8dffe5d49" href="/zh-hans/clean-vehicle-tax-credits" title="清洁能源汽车税收抵免">购买清洁（电动或混合动力）车辆（英文）</a></p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="636720a5-25f5-4267-b490-da55f836b69a" href="/zh-hans/credits-deductions/home-energy-tax-credits" title="住宅清洁能源税收抵免">改善家庭能源</a> </p> </div> </div> </div> <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1708636033480_756227" id="Collapsible1708636033480_756227"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1708636033480_756227" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1708636033480_756227" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1708636033480_756227" role="button">倘若在市场上购买健康保险</a></h4> </div> <div aria-labelledby="headingCollapsible1708636033480_756227" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1708636033480_756227" role="tabpanel"> <div class="collapsible-item-body panel-body"> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="409164dc-902a-4303-bf10-1cb0814c90bb" href="/affordable-care-act/individuals-and-families/the-premium-tax-credit-the-basics" title="The Premium Tax Credit – The basics">查看是否有资格获得保费税收抵免（英文）</a>。了解如何<a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="d2975fb2-4de1-4cb5-b014-1d647c86086b" href="/newsroom/how-to-correct-an-electronically-filed-return-rejected-for-a-missing-form-8962" title="How to correct an electronically filed return rejected for a missing Form 8962">更正因缺少 8962 表格而被拒绝的电子申报表（英文）</a>。</p> </div> </div> </div> <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1708636033481_258483" id="Collapsible1708636033481_258483"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1708636033481_258483" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1708636033481_258483" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1708636033481_258483" role="button">倘若有资格获得其他个人税收抵免</a></h4> </div> <div aria-labelledby="headingCollapsible1708636033481_258483" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1708636033481_258483" role="tabpanel"> <div class="collapsible-item-body panel-body"> <p>为以下人员查询不太常见的抵免：</p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="a3d4cc55-169d-4499-a745-c6511d92049d" href="/individuals/international-taxpayers/foreign-tax-credit" title="Foreign Tax Credit">境外缴税（英文）</a> </p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="33574a22-8b61-4410-bd4e-3ec4c15b8a81" href="/taxtopics/tc608" title="Topic no. 608, Excess Social Security and RRTA tax withheld">多缴社会安全税或 <span dir="ltr" lang="en">RRTA </span>税（英文）</a> </p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="6da039af-b531-4380-9b77-06ba60a14d04" href="/forms-pubs/about-form-8801" title="About Form 8801, Credit for Prior Year Minimum Tax - Individuals, Estates, and Trusts">往年缴纳的替代性最低税（英文）</a> </p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="84a053da-25c6-4445-be6a-262246129993" href="/forms-pubs/about-form-2438" title="About Form 2438, Undistributed Capital Gains Tax Return">未分配资本收益税（英文）</a> </p> </div> </div> </div> </div> </div> <h2>扣除 </h2> <p>扣除指报税时从收入中扣除的金额，因此不必为扣除额缴税。扣除可通过降低收入，减少缴税金额。 </p> <p>您需要提供相关凭证来证实希望扣除的支出或损失。税务软件可用于计算扣除额，并输入正确的税表。倘若提交纸质纳税申报表，扣除额将填写在表 1040 中，且可能需要填写额外的表格。 </p> <h3>标准扣除与逐项扣除 </h3> <p>大多数纳税人采用标准扣除，可以让您根据<a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="9a1c158b-6fae-4352-bb57-362ce1f2ba5c" href="/zh-hans/filing/federal-income-tax-rates-and-brackets" title="联邦税率和税级">报税身份（英文）</a>从收入中扣除一定金额。</p> <p>倘若<a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="91052e8f-0b05-4871-b296-6098095c1ac3" href="/publications/p17#en_US_2023_publink1000172998" title="Publication 17 (2023), Your Federal Income Tax">可扣除支出和损失（英文）</a>超过标准扣除，可以通过从收入中逐项扣除来节省资金。税务软件可以让您了解自己的支出和损失，显示最低税收选项。 </p> <p>有些纳税人，包括非本地居民和非全年报税人，<a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="91052e8f-0b05-4871-b296-6098095c1ac3" href="/publications/p17#en_US_2023_publink1000172998" title="Publication 17 (2023), Your Federal Income Tax">不能采用标准扣除（英文）</a>。 </p> <h3>标准扣除 </h3> <p>2023 年标准扣除如下： </p> <ul> <li>单身或已婚单独报税，13,850 美元 </li> <li>联合报税的已婚夫妇或符合条件的尚存配偶，27,700 美元 </li> <li>户主，20,800 美元 </li> </ul> <p>倘若符合以下情况，请查看标准扣除： </p> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="34efdac9-2dc7-488f-8b16-616206b93395" href="/publications/p501#en_US_2023_publink100033487" title="Publication 501 (2023), Dependents, Standard Deduction, and Filing Information">年满 65 周岁或失明（英文）</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="34efdac9-2dc7-488f-8b16-616206b93395" href="/publications/p501#en_US_2023_publink100033487" title="Publication 501 (2023), Dependents, Standard Deduction, and Filing Information">其他人纳税申报表上的被抚养人（英文）</a></li> </ul> <p>倘若您是已婚人士单独报税，一旦配偶选择逐项扣除，您将无法选择标准扣除。你们必须选择相同的扣除方法。</p> <h3>可扣除的支出 </h3> <p>无论选择标准扣除还是逐项扣除，均可扣除以下支出：</p> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="df52d898-e301-43af-a072-928efb7d7e3a" href="/taxtopics/tc452" title="Topic no. 452, Alimony and separate maintenance">赡养费（英文）</a> </li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="7db3facd-6b50-4d09-9438-bb32acfa4214" href="/taxtopics/tc510" title="Topic no. 510, Business use of car">商务用车（英文）</a> </li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="2f26b333-5f8a-4c07-a16b-61876760cb90" href="/taxtopics/tc509" title="Topic no. 509, Business use of home">商务用房（英文）</a> </li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="0e62738f-1b76-473f-bb3a-66857cfc169a" href="/retirement-plans/ira-deduction-limits" title="IRA deduction limits">您存入个人退休账户的资金（英文）</a> </li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="5b27afe3-8cb8-4b50-8d78-1d0bcc638d48" href="/forms-pubs/about-publication-969" title="About Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans">您存入健康储蓄账户的资金（英文）</a> </li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="d331f077-cf14-4664-b40d-73eade5b74b5" href="/instructions/i1040gi#en_US_2023_publink10002112" title="1040 (2023) ">提前提取储蓄的处罚（英文）</a> </li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="89242d62-c306-4e8b-945b-21e9bb090d57" href="/taxtopics/tc456" title="Topic no. 456, Student loan interest deduction">学生贷款利息（英文）</a> </li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="a14bf1d0-49b6-4bb2-aa21-65c17c5b8de7" href="/individuals/deducting-teachers-educational-expenses" title="Deducting teachers' educational expenses">教师支出（英文）</a> </li> <li>对于某些军队、政府、个体经营者和残疾人：<a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="2be04a7b-4b9c-4f18-ac89-131ccdbcb983" href="/taxtopics/tc513" title="Topic no. 513, Work-related education expenses">与工作相关的教育支出（英文）</a> </li> <li>对于军人：<a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="e22139e4-8a79-48de-b4b6-a168d43b30fd" href="/help/ita/can-i-deduct-my-moving-expenses" title="Can I deduct my moving expenses?">搬迁支出（英文）</a> </li> </ul> <p>倘若逐项扣除，可以扣除这些支出：</p> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="eea499e7-74fa-49e6-8acd-39e3084ac4ac" href="/taxtopics/tc453" title="Topic no. 453, Bad debt deduction">坏账（英文）</a> </li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="9640ae34-3b1a-42be-88bb-bf64ae6123a2" href="/help/ita/how-do-i-report-the-debt-forgiven-on-my-residence-due-to-foreclosure-repossession-abandonment-or-because-of-a-loan-modification-or-short-sale" title="How do I report the debt forgiven on my residence due to foreclosure, repossession, abandonment, or because of a loan modification or short sale?">已取消的房屋债务（英文）</a> </li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="25fe22b1-bfc5-4453-8344-2595ac236be1" href="/taxtopics/tc409" title="Topic no. 409, Capital gains and losses">资本损失（英文）</a> </li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="5873b427-96c1-4933-a1f0-3c09c27801b4" href="/taxtopics/tc506" title="Topic no. 506, Charitable contributions">向慈善机构捐款（英文）</a> </li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="194c8bcc-2b52-456e-9aee-9c865a4fa80c" href="/publications/p523" title="Publication 523 (2023), Selling Your Home">售房收益（英文）</a> </li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="c022479b-e74b-4e0f-805a-8657a3706468" href="/help/ita/how-do-i-claim-my-gambling-winnings-andor-losses" title="How do I claim my gambling winnings and/or losses?">赌博损失（英文）</a> </li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="e8e5cadf-d9ac-4b7a-8b01-b1d4cb33fd11" href="/help/ita/can-i-deduct-my-mortgage-related-expenses" title="Can I deduct my mortgage-related expenses?">房屋抵押贷款利息（英文）</a> </li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="25f16b03-7fb5-4999-9561-cd8545ca8144" href="/taxtopics/tc503" title="Topic no. 503, Deductible taxes">所得税、销售税、房地产税和个人财产税（英文）</a> </li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="891e5162-843b-4d71-bcca-1f454403ccad" href="/publications/p547" title="Publication 547 (2023), Casualties, Disasters, and Thefts">灾害和盗窃（英文）</a>损失 </li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="c6590699-d266-4ae8-8853-a35a6d589646" href="/taxtopics/tc502" title="Topic no. 502, Medical and dental expenses">医疗和牙科支出（英文）</a>超过<a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="7ed0372f-0637-4e90-8750-393eaeb02725" href="/zh-hans/filing/adjusted-gross-income" title="调整后总收入">调整后总收入（英文）</a>的 7.5% </li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="9fa2d530-f677-4980-abe6-18bc2d5264a9" href="/help/ita/can-i-claim-my-expenses-as-miscellaneous-itemized-deductions-on-schedule-a" title="Can I claim my expenses as miscellaneous itemized deductions on Schedule A?">其他逐项扣除（英文）</a> </li> <li><a data-entity-substitution="canonical" data-entity-type="node" 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