【正文】 助 47 Prentice Hall Inc. Choosing a Tax Form選擇申報書 ? 1040EZ ? taxable ine less than $50,000課稅所得低於$50,000 ? can’t itemize or claim dependents不適用於採用列舉扣除額及有扶養(yǎng)親屬者 ? 1040A ? taxable ine less than $50,000課稅所得低於$50,000 ? allows for more sources of ine允許有較多所得來源 48 Prentice Hall Inc. Choosing a Tax Form (cont’d)選擇申報書(續(xù) ) ? 1040 ―long form‖ 1040‖長式 ‖申報書 ? allows the use of schedules允許用附表 ? only form that allows you to itemize deductions唯一允許使用列舉扣除額的申報書 ? Know the schedules認識這些附表 49 Prentice Hall Inc. How To File?如何申報 ? Electronic Filing電子申報 ? Refund within 3 weeks三週內(nèi)退稅 ? Less chance of processing error處理錯的的機會降低 ? Cost?成本？ ? Filing by mail郵寄申報 50 Prentice Hall Inc. Filing Late and Amended Returns延遲申報和更正申報 ? Filing late延遲申報 ? Form 4868 用表 4868 ? Penalties – 10% of tax bill 罰責 —應納稅額的 10% ? Amended returns更正申報 ? Form 1040X 用表 1040X ? Limitations – 3 years after the original tax due date限制 —三年內(nèi)必須更正 51 Prentice Hall Inc. Reasons for Being Audited查帳的原因 ? Random隨機抽樣 ? Previous errors過去申報錯誤 ? High ine level高所得者 ? Filing a Schedule C使用附表 C申報 ? Audits allow the IRS to conduct spot checks of returns to ensure pliance to the tax laws and regulations查帳允許國稅局可以查核個人的所得以確保申報案有依據(jù)稅法相關法令之規(guī)定 52 Prentice Hall Inc. Preparing for an Audit準備國稅局的查核 ? Reexamine the areas in question重新檢核國稅局提出問題的地方 ? Gather all supporting data蒐集所有證據(jù) ? Anticipate any probable questions考慮國稅局可能會問的問題 ? Hire a tax accountant or attorney (if necessary)雇用一個會計師或律師 (如果必要 ) ? Note: the best way to win an audit is to keep excellent records注意：要贏得國稅局查稅的不二法門是，維持很好的紀錄 (記帳 ) 53 Prentice Hall Inc. Appealing an Audit Oute查稅結果的上訴 ? Appeal with the auditor向稽徵人員訴願 ? Appeal with the auditor’s manager向稽徵人員的經(jīng)理訴願 ? File a formal appeal提出正式的上訴 ? Go to tax court到稅務法庭見 54 Prentice Hall Inc. Help in Preparing Your Taxes協(xié)助報稅 ? IRS Publication 17國稅局出版物 17 ? IRS hotline國稅局熱線 ? Selfhelp tax publications自助式稅務書籍 ? Computer programs電腦程式 ? Videos錄影帶 ? Tax specialists – be sure to start early稅務專家 —記得請早 55 Prentice Hall Inc. Tax Planning to Minimize Payments租稅規(guī)劃 ? Maximize your ? Look to capital gains ine in particular if you are in the top tax 所得 ? Receive taxexempt ine such as ine for municipal 息 ? Defer taxes to the 56 Prentice Hall Inc. Maximizing Your Deductions增加你的扣除額 ? Using taxdeferred retirement programs to reduce taxes使用租稅緩課退休金計畫降低稅金 ? Using your home as a tax shelter使用自用住宅做為稅盾 ? Shifting and bunching your deductions移轉(zhuǎn)並將扣除額集中 57 Prentice Hall Inc. Look to Capital Gains Ine注意資本利得 ? Longterm capital gains rates are taxed less than your earned ine. In some cases as much as 20% less in 2023 and 2023. 長期資本利得可以降低你的所得。在 2023年及 2023年，甚至可以降低 20% ? Taxes are postponed until the assets are 產(chǎn)出售時方須課稅 58 Prentice Hall Inc. Shift Ine to Family in Lower Tax Brackets將所得移轉(zhuǎn)給較低稅率的家人 ? Gifts – $11,000 per person ($22,000 per couple) per year taxfree for 2023 and —每人$11,000 (每對夫妻 $22,000)在 2023年及 2023年可以免稅 ? Trusts – hold property for another信託 —由其他人持有財產(chǎn) 59 Prentice Hall Inc. Receive TaxExempt Ine取得免稅所得 ? Municipal bond interest from state and local government debt市政公債利息免稅 ? The higher your marginal tax bracket, the more beneficial taxfree ine 的人免稅所得的好處越多 60 Prentice Hall Inc. Defer Taxes to the Future延後到未來支付稅金 ? Traditional IRAs,401(k) plans, and Keogh plans defer taxes to the IRAs,401(k) 計畫，和 Keogh 計畫可以延後繳稅。 ? Roth IRA earnings are never taxed. Roth IRA 的盈餘都不用繳稅 ? Longterm capital gains taxes are not paid until the asset is 61 Prentice Hall Inc. Summary摘要 ? Know the . tax code and your marginal tax bracket – use both for tax planning to minimize tax payments熟知美國稅法及你的邊際稅率 —使用兩者來租稅規(guī)劃及節(jié)稅 ? The impact of the Tax Relief Acts of 2023 and 2023 2023年及 2023年減稅法案的影響 ? Use adjustments, exemptions, and deductions to calculate your taxable ine使用調(diào)整，免稅額，扣除額來計算你的課稅所得 ? Use credits to reduce your tax liability使用租稅抵減來降低你的應納稅額 62 Prentice Hall Inc. Summary (cont’d)摘要 (續(xù) ) ? Know who must file, how, and when熟知誰應該申報，如何申報及何時申報 ? Know how and where to get help filing知道何處可以協(xié)助申報 ? Know how to prepare for an audit知道如何準備查帳 63 Prentice Hall Inc.