{"id":2151,"date":"2021-01-13T21:18:40","date_gmt":"2021-01-13T21:18:40","guid":{"rendered":"https:\/\/ymctax.com\/?p=2151"},"modified":"2021-01-13T21:18:46","modified_gmt":"2021-01-13T21:18:46","slug":"2021-%e5%b9%b4%e6%8a%a5%e7%a8%8e%e5%ad%a3%e6%9c%80%e6%96%b0%e8%b5%84%e8%ae%af","status":"publish","type":"post","link":"https:\/\/ymctax.com\/zh\/2021-%e5%b9%b4%e6%8a%a5%e7%a8%8e%e5%ad%a3%e6%9c%80%e6%96%b0%e8%b5%84%e8%ae%af\/","title":{"rendered":"2021 \u5e74\u62a5\u7a0e\u5b63\u6700\u65b0\u8d44\u8baf"},"content":{"rendered":"

\u4e00\uff0e<\/strong>     <\/strong>20<\/strong>20<\/strong>\u5e74\u4e2a\u4eba\u5165\u606f\u4fdd\u7a0e\u548c\u51cf\u7a0e\u56de\u6263\u989d\uff1a<\/strong> <\/strong><\/strong><\/p>\n\n\n\n

A.     \u5355\u8eab\u4fdd\u7a0e\u8005\u53ef\u83b7$12400\u6807\u51c6\u6263\u9664\u514d\u7a0e\u989d\u3002\u5e74\u9f84\u572865 \u5c81\u6216\u4ee5\u4e0a\u7684\u7eb3\u7a0e\u8005\u53ef\u591a\u83b7\u5f97$1650<\/p>\n\n\n\n

B.      \u592b\u5987\u5408\u62a5\u8005\u53ef\u83b7\u5f97$24800\u514d\u7a0e\u989d\u3002\u4e00\u4f4d\u5e74\u9f84\u572865\u5c81\u6216\u4ee5\u4e0a\u7684\u591a\u83b7$1300\uff1b\u4e24\u4f4d\u5e74\u9f84\u572865\u5c81\u6216\u4ee5\u4e0a\u7684\u7eb3\u7a0e\u8005\u53ef\u591a\u83b7\u5f97$2600\u3002<\/p>\n\n\n\n

C.      \u4e00\u5bb6\u4e4b\u4e3b\u7684\u7eb3\u7a0e\u8005\u53ef\u83b7\u5f97$18350\u514d\u7a0e\u989d\u3002\u5e74\u9f84\u572865\u5c81\u6216\u4ee5\u4e0a\u7684\u7eb3\u7a0e\u8005\u53ef\u591a\u83b7\u5f97$1600\u3002<\/p>\n\n\n\n

D.     \u7b26\u5408\u8d44\u683c\u7684\u6559\u80b2\u5de5\u4f5c\u8005\uff0c\u53ef\u83b7\u5f97\u9ad8\u8fbe$250\u7684\u6559\u80b2\u8d39\u7528\u6263\u51cf\u989d\u3002<\/p>\n\n\n\n

E.      \u4e2a\u4eba\u9057\u4ea7\u7a0e\u8d66\u514d\u989d\u4e3a$1158\u4e07\u3002\u5bb6\u5ead\u9057\u4ea7\u7a0e\u8d66\u514d\u989d\u4e3a$2316\u4e07\u3002\u8d85\u8fc7\u90e8\u5206\u7684\u7a0e\u7387\u4e3a\u53ef\u9ad8\u8fbe40%\u3002<\/p>\n\n\n\n

\u4e8c\uff0e<\/strong>     <\/strong>\u9886\u53d6\u5de5\u8d44\u8865\u52a9\u91d1<\/strong>(Earn income Credit) <\/strong>\u7684\u8d44\u683c\uff1a<\/strong> <\/strong><\/strong><\/p>\n\n\n\n

1\uff0e\u6ca1\u6709\u62c5\u517b\u513f\u5973\u7eb3\u7a0e\u8005\uff0c\u5355\u8eab\u7684\u5de5\u4f5c\u6536\u5165\u4f4e\u4e8e$15820\uff0c\u592b\u5987\u7684\u603b\u6536\u5165\u4f4e\u4e8e$21710\uff0c\u6709\u8d44\u683c.\u83b7\u8865\u52a9\u91d1\u989d\uff1a\u592b\u5987\u5de5\u8d44\u603b\u6536\u5165\u5728$7030\u81f3$14680 \u4e4b\u95f4\uff0c\u6700\u9ad8\u53ef\u83b7\u53d6\u8865\u52a9\u91d1$538\u3002<\/p>\n\n\n\n

2\uff0e   \u6709\u4e00\u540d\u513f\u5973\u7684\u7eb3\u7a0e\u8005\uff0c\u5355\u8eab\u7684\u5de5\u4f5c\u6536\u5165\u4f4e\u4e8e$41756\uff0c\u592b\u5987\u7684\u6536\u5165\u4f4e\u4e8e$47646\uff0c\u6709\u8d44\u683c.\u83b7\u8865\u52a9\u91d1\u989d\uff1a\u592b\u5987\u5de5\u8d44\u603b\u6536\u5165\u5728$10540\u81f3$25220\u4e4b\u95f4\uff0c\u6700\u9ad8\u53ef\u83b7\u53d6\u8865\u52a9\u91d1$3,584\u3002<\/p>\n\n\n\n

3\uff0e   \u6709\u4e8c\u540d\u513f\u5973\u7684\u7eb3\u7a0e\u8005\uff0c\u5355\u8eab\u7684\u5de5\u4f5c\u6536\u5165\u4f4e\u4e8e$47440\uff0c\u592b\u5987\u7684\u6536\u5165\u4f4e\u4e8e$53330\uff0c\u6709\u8d44\u683c\u83b7\u8865\u52a9\u91d1\u989d\uff1a\u592b\u5987\u5de5\u8d44\u603b\u6536\u5165\u5728$14800\u81f3$25220 \u4e4b\u95f4\uff0c\u6700\u9ad8\u53ef\u83b7\u53d6\u8865\u52a9\u91d1$5920\u3002<\/p>\n\n\n\n

4\uff0e   \u6709\u4e09\u540d\u513f\u5973\u7684\u7eb3\u7a0e\u8005\uff0c\u5355\u8eab\u7684\u5de5\u4f5c\u6536\u5165\u4f4e\u4e8e$50954\uff0c\u592b\u5987\u7684\u6536\u5165\u4f4e\u4e8e$56844\uff0c\u6709\u8d44\u683c. \u83b7\u8865\u52a9\u91d1\u989d\uff1a\u592b\u5987\u5de5\u8d44\u603b\u6536\u5165\u5728$14800\u81f3$25220\u4e4b\u95f4\uff0c\u6700\u9ad8\u53ef\u83b7\u53d6\u8865\u52a9\u91d1$6660\u3002<\/p>\n\n\n\n

5\uff0e   \u57282020\u5e74\u5e95\uff0c\u7eb3\u7a0e\u8005\u5e74\u9f84\u6700\u5c11\u670925\u5c81\uff0c\u4f46\u5fc5\u987b\u4f4e\u4e8e65\u5c81\u3002\u540c\u65f6\u8981\u6709\u6b63\u786e\u7684\u793e\u4f1a\u5b89\u5168\u53f7\u7801\u3002<\/p>\n\n\n\n

6\uff0e   \u88ab\u62c5\u517b\u7684\u513f\u5973\u5fc5\u987b\u572819\u5c81\u4ee5\u4e0b, \u6216\u8005\u572824\u5c81\u4ee5\u4e0b\u7684\u5168\u65e5\u5236\u5b66\u751f\uff0c\u5982\u679c\u662f\u6b8b\u75be\u7684, \u6ca1\u6709\u5e74\u9f84\u9650\u5236\u3002<\/p>\n\n\n\n

7\uff0e   \u592b\u5987\u5fc5\u987b\u8054\u5408\u62a5\u7a0e\uff0c\u624d\u53ef\u9886\u53d6\uff08\u5de5\u8d44\u8865\u52a9\u91d1\uff09\uff0c\u7eb3\u7a0e\u8005\u548c\u513f\u5973\u5fc5\u987b\u5171\u540c\u751f\u6d3b\u5728\u7f8e\u56fd\u8d85\u8fc76\u4e2a\u6708\u3002<\/p>\n\n\n\n

8\uff0e   \u6295\u8d44\u6240\u5f97\u7684\u6536\u5165\uff08\u5982\u5229\u606f\uff0c\u80a1\u7968\u548c\u7ea2\u5229\uff09\u8d85\u8fc7$3650\uff0c\u5219\u4e0d\u80fd\u9886\u53d6\uff08\u5de5\u8d44\u8865\u52a9\u91d1\uff09\u3002<\/p>\n\n\n\n

    \u4e09\uff0e<\/strong>     <\/strong>\u629a\u517b\u5b50\u5973\u7684\u62b5\u7a0e\u989d\uff1a<\/strong>\u7eb3\u7a0e\u8005\u629a\u517b\u6bcf\u4e00\u540d\u5e74\u9f84\u5c11\u4e0e17\u5c81\u7684\u5b50\u5973\uff0c\u6700\u9ad8\u53ef\u5f97\u5230$2000\u7684\u62b5\u7a0e\u989d\u3002<\/p>\n\n\n\n

    \u56db\uff0e<\/strong>     <\/strong>\u52a9\u5b66\u8d37\u6b3e\u5229\u606f\u6263\u51cf\u989d\uff1a<\/strong>\u7eb3\u7a0e\u4eba\u56e0\u652f\u4ed8\u52a9\u5b66\u8d37\u6b3e\u7684\u5229\u606f\u800c\u53ef\u5f97\u5230\u6700\u9ad8$2500\u7684\u6263\u51cf\u989d\u3002<\/p>\n\n\n\n

\u4e94\uff0e<\/strong>     <\/strong>\u6559\u80b2\u5956\u5b66\u91d1\u62b5\u7a0e\u989d\uff1a<\/strong> <\/strong><\/strong><\/p>\n\n\n\n

a.       \u201c\u7f8e\u56fd\u673a\u4f1a\u201d \u62b5\u7a0e\u989d\uff1a\u6bcf\u4f4d\u5b66\u751f\u5728\u524d\u56db\u5e74\u5927\u5b66\u7684\u6559\u80b2\u8d39\u7528\u7684\u7b2c\u4e00\u4e2a $2000\u7684100%\u548c\u7b2c\u4e8c\u4e2a$2000\u768425%\u53ef\u4ee5\u62b5\u7a0e, \u6700\u9ad8\u53ef\u4eea\u83b7\u5f97$2500\u62b5\u7a0e\u989d\u3002\u6559\u80b2\u8d39\u7528\u5305\u62ec\u5b66\u8d39\uff0c\u4e66\u8d39\uff0c\u548c\u6742\u8d39\u3002<\/p>\n\n\n\n

b.      \u7ec8\u751f\u6559\u80b2\u62b5\u7a0e\u989d: \u8fd9\u9879\u62b5\u7a0e\u989d\u76f8\u5f53\u4e8e\u6559\u80b2\u8d39\u7528\u4e2d, \u7b2c\u4e00\u4e2a$10000\u768420%,\u62b5\u7a0e\u989d\u6700\u9ad8\u4e3a2000.<\/p>\n\n\n\n

c.       \u6559\u80b2\u5de5\u4f5c\u8005\u8d39\u7528\u6263\u51cf\u989d\uff1a\u6700\u591a$250\u3002<\/p>\n\n\n\n

\u516d\uff0e<\/strong>     <\/strong>2020<\/strong>\u5e74\u4e2a\u4eba\u6d77\u5916\u5b58\u6b3e\uff0c\u91d1\u878d\u8d44\u4ea7\u53ca\u8d60\u4e8e\u91d1\u7684\u4fdd\u7a0e\u8981\u6c42\uff1a<\/strong> <\/strong><\/strong><\/p>\n\n\n\n

A.     \u7eb3\u7a0e\u7740\u5728\u6d77\u5916\u6709\u5b58\u6b3e10000\u4ee5\u4e0a, \u5e94\u7533\u62a5\u56fd\u7a0e\u5c40. \u6709\u6d77\u5916\u6536\u5165(\u5982\u5229\u606f, \u623f\u4ea7\u548c\u5de5\u4f5c\u6536\u5165) \u8005\u5e94\u62a5\u7a0e.<\/p>\n\n\n\n

B.      \u5c45\u4f4f\u5728\u7f8e\u56fd\u5883\u5185\u7684\u7eb3\u7a0e\u8005\uff0c\u5982\u5728\u5e74\u5e95\u6709\u8d85\u8fc750000\uff08\u4e2a\u4eba\uff09\u6216100000\uff08\u592b\u5987\u5408\u62a5\uff09\u7684\u6d77\u5916\u91d1\u878d\u8d44\u4ea7\uff08\u5982\u80a1\u7968\uff0c\u503a\u5238\uff0c\u671f\u6743\uff0c\u5916\u56fd\u516c\u53f8\u80a1\u4efd\uff0c\u6743\u76ca\u7b49\uff09\uff0c\u6216\u8005\u5728\u5168\u5e74\u5185\u7684\u4efb\u4f55\u4e00\u4e2a\u56fd\u5916\u91d1\u878d\u8d44\u4ea7\u8d85\u8fc775000\uff08\u4e2a\u4eba\uff09\u6216150000\uff08\u592b\u59bb\u5408\u62a5\uff09\uff0c\u987b\u7533\u62a5\u56fd\u7a0e\u5c40\u3002<\/p>\n\n\n\n

C.      \u5c45\u4f4f\u5728\u7f8e\u56fd\u5883\u5916\u7684\u7eb3\u7a0e\u8005, \u5982\u5728\u5e74\u5e95\u6709\u8d85\u8fc7200000 (\u4e2a\u4eba) \u6216400000 (\u592b\u59bb\u5408\u62a5\uff09\u7684\u6d77\u5916\u91d1\u878d\u8d44\u4ea7,\u6216\u8005\u5728\u5168\u5e74\u5185\u7684\u4efb\u4f55\u4e00\u4e2a\u56fd\u5916\u91d1\u878d\u8d44\u4ea7\u8d85\u8fc7300000 (\u4e2a\u4eba) \u6216600000 (\u592b\u59bb\u5408\u62a5), \u9700\u7533\u62a5\u56fd\u7a0e\u5c40.<\/p>\n\n\n\n

D.     \u7eb3\u7a0e\u8005\u5728\u4e00\u5e74\u5185\u4ece\u6d77\u5916\u83b7\u5f97\u8d85\u8fc7100000\u4ee5\u4e0a\u7684\uff08\u8d60\u4e8e\u91d1\uff09\uff0c\u5e94\u7533\u62a5\u56fd\u7a0e\u5c40\u3002<\/p>\n\n\n\n

\u4e03\uff0e<\/strong>     <\/strong>\u6709\u914d\u5076\u5728\u5176\u5b83\u56fd\u5bb6\u8005\uff0c\u91c7\u7528\u592b\u5987\u5408\u62a5\u7684\u65b9\u6cd5\uff0c\u53ef\u83b7\u5f97<\/strong>$215200<\/strong>\u514d\u7a0e\u989d\u3002\u4f46\u5fc5\u987b\u4e3a\u6ca1\u6709\u793e\u4f1a\u5b89\u5168\u53f7\u7801\u7684\u914d\u5076\u7533\u8bf7\u4e2a\u4eba\u62a5\u7a0e\u53f7\u7801\uff08<\/strong>ITINS<\/strong>\uff09\u3002\u7533\u8bf7\u8be5\u53f7\u7801\u9700\u8981\u63d0\u4f9b\u7533\u8bf7\u4eba\u7684\u672c\u56fd\u62a4\u7167\u539f\u4ef6\u3002<\/strong> <\/strong><\/strong><\/p>\n\n\n\n

\u516b\uff0e<\/strong>     <\/strong>\u4e2a\u4eba\u9000\u4f11\u8ba1\u5212\uff08<\/strong>IRAS<\/strong>\uff09\uff1a<\/strong><\/p>\n\n\n\n

\u5982\u679c\u7eb3\u7a0e\u8005\u62e5\u6709(\u4e2a\u4eba\u9000\u4f11\u8d26\u6237), \u7b26\u5408\u8d44\u683c\u8005\u6700\u9ad8\u53ef\u5f97\u5230 $6000\u514d\u7a0e\u989d. \u4e94\u5341\u5c81\u4ee5\u4e0a\u8005\u53ef\u5f97$7000\u514d\u7a0e. \u5982\u679c\u7eb3\u7a0e\u8005\u60f3\u83b7\u8fd9\u7c7b\u514d\u7a0e\u989d, \u5fc5\u987b\u8fd92021\u5e744\u670815\u65e5\u524d\u5f00\u8bbe\u4e00\u4e2a (\u4e2a\u4eba\u9000\u4f11\u8d26\u6237). \u65b0\u7684ROTH \u4e2a\u4eba\u9000\u4f11\u8d26\u6237\u7684\u5b58\u6b3e\u4e0d\u80fd\u6263\u9664, \u4f46\u7eb3\u7a0e\u8005\u53ef\u83b7\u5f97\u9000\u4f11\u8ba1\u5212\u62b5\u7a0e\u989d, \u4ee5\u4e0a\u7d2f\u79ef\u7684\u5229\u5f97\u6536\u76ca\u53ef\u4ee5\u514d\u7a0e\u3002<\/p>\n\n\n\n

\u4e5d\uff0e<\/strong>     <\/strong>  3.8% \u51c0\u6295\u8d44\u6536\u5165\u7a0e\uff08NET INVESTMENT INCOEMTAX \uff09MFS\u6536\u5165\u9ad8\u4e8e$125,000\uff0c\u5355\u8eab\u548cHOH\u9ad8\u4e8e$200,000    \uff0c MFJ \u548c\u5be1\u5987\u9ad8\u4e8e$250,000<\/p>\n\n\n\n

         \u5341<\/strong>  \u67d0\u4e9b\u500b\u4eba\u5831\u7a05\u865f\u78bc\/ITIN\u9700\u8981\u66f4\u65b0\u6839\u64daIRS\u7684\u901a\u77e5\uff0c\u57282017\u30012018 \u6216 2019\u7a05\u52d9\u5e74\u5ea6\u4e2d\u6c92\u6709\u5728\u7a05\u8868\u4e2d\u4f7f\u7528\u904e\u7684\u500b\u4eba\u7d0d\u7a05\u8b58\u5225\u865f\u78bc\u5c07\u6703\u57282020\u5e7412\u670831\u65e5\u5230\u671f\u3002\u6b64\u5916\uff0c\u4e2d\u9593\u6578\u5b57\u662f88\u7684\u500b\u4eba\u7d0d\u7a05\u8b58\u5225\u865f\u78bc (\u4f8b\u59829NN-88-NNNN) \u5c07\u65bc 2020 \u5e74 12 \u6708 31 \u65e5\u5230\u671f\u3002\u5177\u6709\u4e2d\u9593\u6578\u5b57 90\u300191\u300192\u300194\u300195\u300196\u300197\u300198 \u6216 99 (\u9019\u4e9b\u6578\u5b57\u5728 2013 \u5e74\u4e4b\u524d\u5206\u914d\u4e14\u5c1a\u672a\u66f4\u65b0)\u7684\u4f7f\u7528\u8005\u4e5f\u5c07\u5728\u4eca\u5e74\u5e74\u5e95\u5230\u671f\u3002\u5982\u679c\u6c11\u773e\u9700\u8981\u91dd\u5c0d2020\u5e74\u7684\u6536\u5165\u5831\u7a05\u800c\u500b\u4eba\u7a05\u865f\u904e\u671f\uff0cIRS\u5efa\u8b70\u7d0d\u7a05\u4eba\u5c07\u5ef6\u7e8c\u7a05\u865f\u7684\u7533\u8acb\u548c\u806f\u90a6\u7a05\u8868\u4e00\u8d77\u63d0\u4ea4\u4f86\u907f\u514d\u5ef6\u8aa4\u3002\u7d0d\u7a05\u4eba\u4ee5\u5931\u6548\u7684ITIN\u5831\u7a05\uff0cIRS\u8868\u793a\uff0c\u5c07\u6703\u9762\u81e8\u5ef6\u9072\u9000\u7a05\u7684\u7d50\u679c\u3002\u5728\u7f8e\u570b\u7684\u975e\u79fb\u6c11\u5c45\u6c11\u3001\u5916\u7c4d\u4eba\u58eb\u3001\u6216\u5176\u64ab\u990a\u7684\u5bb6\u5c6c\uff0c\u9700\u8981\u5411\u7f8e\u570b\u570b\u7a05\u5c40\u7533\u5831\u5305\u62ec\u6240\u5f97\u7a05\u5728\u5167\u7684\u5404\u7a2e\u7a05\u52d9\u6642\uff0c\u7531\u65bc\u6c92\u6709\u8cc7\u683c\u7533\u8acb\u793e\u6703\u5b89\u5168\u865f\u78bc\uff0c\u5fc5\u9808\u7533\u8acbITIN\u3002<\/p>","protected":false},"excerpt":{"rendered":"

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