Howard Li CPA Office

03/27/2026

李豪会计师应KAZN AM1300中文广播电台的邀请，将于这个星期六下午1:00，在侨二中心，地址：9453 Telstar Ave, El Monte, ca 91731。为新老移民讲解来美生活以及做生意，需要避免的税务陷阱。 如果你刚登陆美国；如果你希望企业出海来美国发展海外版图；如果你已经报了几年的税，但是还是觉得哪里不对！ 就来现场听听，来现场和李豪会计师面对面提问！在这个繁忙的税季，真是可遇不可求的好机会！ 咱们3月28日周六，不见不散！

01/16/2026

2025年的報稅將會在1月26日正式開始， 今年的報稅已經正式開始實施大而美法案稅改裡面的一些內容，來看看李豪會計師做客鳳凰衛視，為大家帶來哪些省稅策略！也感谢凤凰卫视分享的视频！

Enjoy the videos and music you love, upload original content, and share it all with friends, family, and the world on YouTube.

12/24/2025

Howard Li CPA Office wish you and your family, Merry Christmas and Happy New Year!

09/16/2025

透视CRS, 解码美国绿卡持有者的跨境税务申报

07/23/2025

OBBB Background
The Tax Cut and Jobs Act (TCJA) passed in 2017 included significant changes to the tax code. However, because of the way it was passed through Congress, its provisions were temporary and set to expire at the end of 2025. With its expiration, the tax laws were set to revert to those from 2017. The One Big Beautiful Bill (OBBB) of 2025 includes legislation to stop most of the tax laws from automatically going back to what they were in 2017, while making some additional changes.
One Big Beautiful Bill - 2025 Tax Law Changes
Most of the changes in the One Big Beautiful Bill take effect on January 1, 2026, but some are retroactive and could impact your 2025 tax returns that you file in 2026. Many of the changes have certain requirements such as adjusted gross income limits, and some are temporary, only lasting for a few years. Changes that might affect the most common 2025 tax returns include:
• no tax on tips - deduction of up to $25,000 per taxpayer with phaseout for Modified Adjusted Gross Income (MAGI) over $150,000 (over $300,000 for Married Filing Jointly filers)
• no tax on overtime - deduction of up to $12,500 per taxpayer with phaseout for MAGI over $150,000 (over $300,000 for Married Filing Jointly filers)
• increased Child Tax Credit - increased from $2,000 to $2,200 for qualified taxpayers
• additional senior deduction (2025 through 2028) - additional $6,000 deduction for taxpayers 65 and older with phaseout for MAGI over $75,000 (over $150,000 for Married Filing Jointly filers)
• partially refundable adoption credit - up to $5,000 (adjusted for inflation) refundable
• increased state and local tax (SALT) itemized deduction - increased to $40,000 (adjusted annually) for 2026 through 2029.
• deduction for interest payments on certain vehicles - up to $10,000 deduction with phaseout for MAGI over $100,000 (over $200,000 for Married Filing Jointly filers)
• Trump savings accounts for children - a form of an IRA retirement account with a $1,000 tax credit when opened for a child born between January 1, 2025, and December 31, 2028. Additional contributions are also allowed with distributions beginning after the beneficiary turns 18.
• end of the Electric Vehicle Credit as of September 30, 2025
• increase in the standard deduction - increases the 2025 Standard Deduction to $15,750 for Single, $23,625 for Head of Household, and $31,500 for Married Filing Jointly filers. These amounts will increase with inflation each year.
Additional items included in the bill mostly having an impact on businesses include:
• restoration of 100% bonus depreciation
• restoration of expensing of certain R&D costs
• business interest deductions moving back to the EBITBA standard
• 100% expensing for certain manufacturing structures (temporary)
• increased Section 179 limits
• 1099-K issuance threshold increase
Other 2025 Tax Law Changes
While the One Big Beautiful Bill has many tax changes, other important updates remain for your tax return from the TCJA that were not impacted by the One Big Beautiful Bill. Some of these include:
Inflation adjustments to deductions and brackets
Income tax brackets, eligibility for certain tax deductions and credits, and the Standard Deduction will all adjust to reflect inflation.
Tax brackets will also be adjusted for inflation with each bracket increasing its range of income. For example, the top end of the 10% tax bracket for a single filer will increase from $11,600 for 2024 to $11,925 for 2025. The 37% rate starts at $609,350 for a single filer in 2024 but doesn't start until $626,350 for 2025.
Tax Tip:
It's important to plan ahead for these changes by considering contributions to retirement plans or health savings accounts to take advantage of potential tax savings.
Deductions and credits phaseout adjustments
In line with the adjustments for inflation, many tax deductions and tax credits will have their phaseouts adjusted to account for these changes. Some phaseout changes to note are:
•
o Earned Income Tax Credit - The maximum credit for filing jointly as a married couple and claiming three or more qualifying dependents amounts to $8,046 in 2025, with the credit completely phased out at $68,675 of adjusted gross income (AGI). If you are a Single filer with no dependents, you can receive a maximum credit of $649 with your phaseout beginning at $19,104 of AGI.
o The Alternative Minimum Tax - Higher exemptions and income phaseouts will occur in 2025. See below for more details.
o IRA contributions - Contribution amounts remain the same in 2025, but phaseout levels for taking deductions for these contributions increase as follows:
 For active participants in employer retirement plans, phaseout for making individual retirement account (IRA) contributions will occur at AGIs between $79,000 and $89,000 for Single and Head of Household filers, $126,000 and $146,000 for joint returns.
 For those Married Filing Jointly, with IRAs who do not actively participate in another plan, but their spouse does, phaseout will now range from $236,000 to $246,000.
 For those filing as Married Filing Separately, the phase-out range is not subject to an annual cost-of-living adjustment and remains between $0 to $10,000.
 Phaseouts do not apply if neither the taxpayer nor the spouse has a workplace retirement plan.
What's new with the Alternative Minimum Tax (AMT) adjustments
Because the AMT's exemptions did not automatically update for inflation, an increasing number of middle-income taxpayers got hit with the AMT until a permanent, annual update got put in place starting in 2013. Now, the AMT exemption amount automatically adjusts with inflation, allowing many taxpayers to avoid the tax.
In 2025, these amounts will change to $88,100 with phase out beginning at $626,350 ($137,000 for married couples filing jointly with a phase out beginning at $1,252,700).
Planning Ahead: How to Prepare for 2025–2026 Taxes
With these tax changes in 2025, you can take advantage by planning now. Don't let opportunities like contributing more toward your retirement plan or participating in a health savings account pass you by. Contributing to these accounts can save you money for needs you have down the road and lower your tax bill today, no matter what 2026 brings.
One Big Beautiful Bill Tax Law Changes for your 2026 (and on) tax returns
As the TCJA changes were set to expire at the beginning of 2026, the 2025 One Big Beautiful Bill makes many of these once-temporary changes permanent. Much of what takes affect beginning in 2026 is in essence a permanent continuation of the Tax Cut & Jobs Act of 2017.
While there are a handful of changes that are retroactive into 2025, the majority of the changes in the One Big Beautiful Bill take effect on January 1, 2026. Similar to some 2025 changes, many of those that begin in 2026 have certain requirements such as adjusted gross income limits and not all are permanent with some only lasting a few years.
In addition to the tax-year 2025 retroactive items above, 2026 and on tax changes include many permanent ones including:
• elimination of personal and dependent exemptions
• increased standard deductions
• current tax brackets
• increased Child Tax Credit
• $750,000 deductible personal mortgage limit
• limitation on personal casualty losses, miscellaneous itemized deductions, and moving expense deduction for most taxpayers
• increased AMT exemption
• increase of estate tax exemption
• deduction for qualified business income at 20%
Unless otherwise noted, all of the retroactive business-related identified items above that begin in 2025 carry into 2026 and on.

07/18/2025

states estimated tax payments rules

It's important to understand the estimated tax payment requirements in your state, as they can differ significantly from the federal rules. Here's a breakdown of estimated tax payment rules for individuals across various states, focusing on thresholds and other key considerations.
General guidelines
• Who generally needs to pay: Individuals who expect to owe a certain amount in state tax (after subtracting withholding and credits) and whose withholding and credits are less than a specified percentage of their tax liability for the current or prior year.
• Safe harbors: Many states have "safe harbor" rules to help you avoid underpayment penalties. These typically involve paying a certain percentage of your current year's tax liability or a certain percentage of your prior year's tax liability.
• Due dates: Estimated tax payments are generally due quarterly. The common payment due dates are April 15, June 17, September 16, and January 15 of the following year.
• Penalties: States can assess penalties for underpayment of estimated taxes. The amount of the penalty can vary depending on the state and the extent of the underpayment.
• Special rules: Some groups of taxpayers, like farmers, fishermen, and those with higher income, may have different estimated tax rules.
• Disaster Relief: Some states have offered extensions for estimated tax payments due to disasters.
State-specific examples
• California
o Threshold: Generally required if you expect to owe $500 or more in tax.
o Safe Harbor: If your prior year California adjusted gross income (AGI) is over $150,000 ($75,000 if married/RDP filing separately), you must base your estimated tax on the lesser of 90% of your current year's tax or 110% of your prior year's tax (including Alternative Minimum Tax).
• New York
o Threshold: Required if you expect to owe $300 or more in tax.
o Safe Harbor: If your AGI was over $150,000, you must base your estimated tax on 110% of the prior year's tax.
• Virginia
o Threshold: Follows the federal thresholds (generally $1,000 for individuals).
o Due Dates: Due dates are aligned with federal quarters, according to WFTV.
Other states
Many states require estimated tax payments at specific thresholds. Here are some examples:
• $1,000 Threshold: Alabama, Arizona, Arkansas, Colorado, Connecticut, Delaware, Illinois, Indiana, Maine, Missouri, New Mexico, North Carolina, North Dakota, Oregon, South Carolina.
• $600 Threshold: West Virginia.
• $500 Threshold: Idaho, Kansas, Kentucky, Maryland, Michigan, Minnesota, Montana, Nebraska, Ohio, Oklahoma, Vermont, Wisconsin.
• $400 Threshold: Massachusetts, New Jersey.
• $300 Threshold: New York.
• $250 Threshold: Rhode Island.
• $200 Threshold: Iowa, Mississippi.
• $100 Threshold: Washington, D.C.
Important Note: The information provided here is for general guidance and may not cover all specifics for every state. It is crucial to consult the relevant tax instructions and regulations for your particular state or consider seeking advice from a tax professional to ensure accurate compliance with state tax laws.

各州预估税支付规则

了解您所在州的预估税缴纳要求非常重要，因为它们可能与联邦规定有很大差异。以下是各州个人预估税缴纳规则的细分，重点介绍了门槛和其他关键考虑因素。

一般准则

• 通常需要缴纳的人群：预计应缴纳一定数额的州税（扣除预扣税和抵免额后），且预扣税和抵免额低于其当年或上一年度纳税义务一定百分比的个人。
• 安全港：许多州都有“安全港”规则，可帮助您避免少缴罚款。这些规则通常要求您支付当年或上一年度纳税义务的一定百分比。
• 到期日：预估税通常按季度缴纳。常见的付款到期日为4月15日、6月17日、9月16日和次年1月15日。
• 罚款：各州可能会对少缴预估税的行为处以罚款。罚款金额可能因州和少缴金额的程度而异。
• 特殊规定：某些纳税人群体，例如农民、渔民和高收入人群，可能适用不同的预估税规则。
• 灾难救济：一些州已提供因灾难而延长预估税缴纳期限的政策。

各州具体示例

• 加利福尼亚州
o 门槛：如果您预计欠税 500 美元或以上，则通常需要满足门槛。
o 安全港：如果您上一年在加利福尼亚州的调整后总收入 (AGI) 超过 150,000 美元（已婚/RDP 单独申报则为 75,000 美元），则您的预估税必须以您当年税款的 90% 或上一年税款（包括替代最低税）的 110% 中的较低者为基准。
• 纽约州
o 门槛：如果您预计欠税 300 美元或以上，则需要满足门槛。
o 安全港：如果您的调整总收入 (AGI) 超过 15 万美元，则您的预估税必须以上一年度税额的 110% 为基础。
• 弗吉尼亚州
o 起征点：遵循联邦起征点（个人通常为 1,000 美元）。
o 截止日期：根据 WFTV 的规定，截止日期与联邦季度一致。

其他州

许多州要求按特定起征点缴纳预估税。以下是一些示例：
• 1,000 美元起征点：阿拉巴马州、亚利桑那州、阿肯色州、科罗拉多州、康涅狄格州、特拉华州、伊利诺伊州、印第安纳州、缅因州、密苏里州、新墨西哥州、北卡罗来纳州、北达科他州、俄勒冈州、南卡罗来纳州。
• 600 美元起征点：西弗吉尼亚州。
• 500 美元起征点：爱达荷州、堪萨斯州、肯塔基州、马里兰州、密歇根州、明尼苏达州、蒙大拿州、内布拉斯加州、俄亥俄州、俄克拉荷马州、佛蒙特州、威斯康星州。
• 400 美元起征点：马萨诸塞州、新泽西州。
• 纽约州：300 美元起征点。
• 罗德岛州：250 美元起征点。
• 爱荷华州、密西西比州：200 美元起征点。
• 华盛顿特区：100 美元起征点。

重要提示：此处提供的信息仅供参考，可能并未涵盖每个州的具体情况。请务必查阅您所在州的相关税务说明和法规，或考虑咨询税务专业人士，以确保准确遵守州税法。

12/03/2024

Dear customers,

This is final reminder, if your company has not completed BOI Report yet, please contact our accounting team as soon as possible to assist you, or complete it yourself. This report must be completed before December 31, 2024!

Effective January 1, 2024, the Corporate Transparency Act (CTA) requires all companies registered before 2024 to complete the Beneficial Ownership Information Reporting by January 1, 2025, all companies registered after 2024 to complete the BOIR within 90 DAYS after registration. A Beneficial Owner includes individuals with significant control over the company (such as the CEO, Secretary, CFO, etc.), and those owning or controlling at least 25% of the company's ownership. Failure to comply on time may result in penalties by the U.S. government under this Act, including fines up to $500 per day and criminal charges. This report requires an initial submission, and subsequent updates or amendments when there are changes in the reported information.

1. What is beneficial ownership information?
Beneficial ownership information refers to identifying information about the individuals who directly or indirectly own or control a company.

2. Why do companies have to report beneficial ownership information to the U.S. Department of the Treasury?
In 2021, Congress passed the Corporate Transparency Act on a bipartisan basis. This law creates a new beneficial ownership information reporting requirement as part of the U.S. government’s efforts to make it harder for bad actors to hide or benefit from their ill-gotten gains through shell companies or other opaque ownership structures.

3. Under the Corporate Transparency Act, who can access beneficial ownership information?
FinCEN will permit Federal, State, local, and Tribal officials, as well as certain foreign officials who submit a request through a U.S. Federal government agency, to obtain beneficial ownership information for authorized activities related to national security, intelligence, and law enforcement. Financial institutions will have access to beneficial ownership information in certain circumstances, with the consent of the reporting company. Those financial institutions’ regulators will also have access to beneficial ownership information when they supervise the financial institutions.
FinCEN published the rule that will govern access to and protection of beneficial ownership information on December 22, 2023. Beneficial ownership information reported to FinCEN will be stored in a secure, non-public database using rigorous information security methods and controls typically used in the Federal government to protect non-classified yet sensitive information systems at the highest security level. FinCEN will work closely with those authorized to access beneficial ownership information to ensure that they understand their roles and responsibilities in using the reported information only for authorized purposes and handling in a way that protects its security and confidentiality.

4. How will companies become aware of the BOI reporting requirements?
FinCEN is engaged in a robust outreach and education campaign to raise awareness of and help reporting companies understand the new reporting requirements. That campaign involves virtual and in-person outreach events and comprehensive guidance in a variety of formats and languages, including multimedia content and the Small Entity Compliance Guide, as well as new channels of communication, including social media platforms. FinCEN is also engaging with governmental offices at the federal and state levels, small business and trade associations, and interest groups.
FinCEN will continue to provide guidance, information, and updates related to the BOI reporting requirements on its BOI webpage, www.fincen.gov/boi. Subscribe here to receive updates via email from FinCEN about BOI reporting obligations.

5. Should my company report beneficial ownership information now?
FinCEN launched the BOI E-Filing website for reporting beneficial ownership information (https://boiefiling.fincen.gov) on January 1, 2024.

A reporting company created or registered to do business before January 1, 2024, will have until January 1, 2025, to file its initial BOI report.
A reporting company created or registered in 2024 will have 90 calendar days to file after receiving actual or public notice that its creation or registration is effective.
A reporting company created or registered on or after January 1, 2025, will have 30 calendar days to file after receiving actual or public notice that its creation or registration is effective.
6. When do I need to report my company’s beneficial ownership information to FinCEN?
A reporting company created or registered to do business before January 1, 2024, will have until January 1, 2025 to file its initial beneficial ownership information report.
A reporting company created or registered on or after January 1, 2024, and before January 1, 2025, will have 90 calendar days after receiving notice of the company’s creation or registration to file its initial BOI report. This 90-calendar day deadline runs from the time the company receives actual notice that its creation or registration is effective, or after a secretary of state or similar office first provides public notice of its creation or registration, whichever is earlier.
Reporting companies created or registered on or after January 1, 2025, will have 30 calendar days from actual or public notice that the company’s creation or registration is effective to file their initial BOI reports with FinCEN.

12/03/2024

各位尊敬的客户，
最后通知，如果您的公司还没有完成BOIR的，请尽快联络我们的会计组协助您完成，或者您自己完成，截止日是2024年12月31日之前，必须完成这个申报的动作。
2024年1月1日新生效的Corporate Transparency Act（《企业透明度法案》，简称CTA）要求所有在2024年以前注册的公司在2025年1月1日前完成公司受益所有人的信息披露（Beneficial Ownership Information Reporting），2024年注册的公司需要在注册后90天内完成提交。公司受益人(Beneficial Owner)包含对公司有实际控制权的人（如CEO，Secretary，CFO等），以及拥有或控制至少25%的公司所有权的人。如未能按期合规申报，美国政府可能依据该法案规定实施处罚，包括高达每天$500的罚款和刑事指控。此报告只需要做最初的提交，并在报告内容发生改变时提交更新或修改。
1. 什么是受益所有人的信息？
受益所有人的信息是指直接或间接拥有或控制公司的个人的识别信息
2. 为什么公司必须向美国财政部报告受益所有人的信息？
2021 年，国会在两党基础上通过了《企业透明度法案》。该法律制定了新的实体收益人信息报告要求，作为美国政府努力的一部分，使试图利用通过空壳公司或其他不透明的所有权结构隐藏或从其不义之财中受益的人无法再采取此种做法。
3. 根据《企业透明度法》，谁可以获取受益所有人的信息？
FinCEN 将允许联邦、州、地方和部落官员以及通过美国联邦政府机构提交请求的某些外国官员获取与国家安全、情报和执法相关的授权活动的实益所有人信息。在某些情况下，经报告公司同意，金融机构可以获取受益所有人的信息。那些金融机构的监管机构在监管金融机构时也将获得受益所有人的信息。
FinCEN 于 2023 年 12 月 22 日发布了管理受益所有人信息的访问和保护的规则。向 FinCEN 报告的受益所有人信息将使用联邦通常使用的严格信息安全方法和控制措施存储在安全的非公开数据库中。政府以最高安全级别保护非机密但敏感的信息系统。 FinCEN 将与有权获取实益所有人信息的人员密切合作，确保他们了解自己的角色和责任，仅将报告的信息用于授权目的，并以保护其安全性和机密性的方式进行处理。
4. 公司如何了解 受益所有人的信息 的报告要求？
FinCEN 正在开展强有力的外展和教育活动，以提高人们对新报告要求的认识并帮助报告公司了解新的报告要求。该活动涉及线上和线下的外展活动以及各种格式和语言的综合指导，包括多媒体内容和小实体合规指南，以及包括社交媒体平台在内的新沟通渠道。 FinCEN 还与联邦和州政府办公室、小企业和贸易协会以及利益团体合作。
FinCEN 将继续在其 受益所有人的信息 网页 www.fincen.gov/boi 上提供与 受益所有人的信息 报告要求相关的指导、信息和更新。在此订阅，通过电子邮件接收 FinCEN 有关 受益所有人的信息 报告义务的最新信息。
5. 我的公司现在应该报告受益所有人信息吗？
FinCEN 于 2024 年 1 月 1 日推出了 受益所有人信息 电子申报网站，用于报告受益所有人信息 (https://boiefiling.fincen.gov)。
• 在 2024 年 1 月 1 日之前创建或注册开展业务的报告公司必须在 2025 年 1 月 1 日之前提交其初始 BOI 报告。
• 2024 年创建或注册的报告公司在收到其创建或注册生效的实际或公开通知后，将有 90 个日历日的时间进行归档。
• 在 2025 年 1 月 1 日或之后创建或注册的报告公司，在收到其创建或注册有效的实际或公开通知后，将有 30 个日历日的时间进行提交。
6. 我什么时候需要向 FinCEN 报告我公司的受益所有人信息？
在 2024 年 1 月 1 日之前创建或注册开展业务的报告公司必须在 2025 年 1 月 1 日之前提交其初始受益所有人信息报告。
在 2024 年 1 月 1 日或之后、2025 年 1 月 1 日之前创建或注册的报告公司将在收到公司创建或注册通知后 90 个日历日内提交其初始 受益所有人报告。该 90 个日历日的截止日期从公司收到其创建或注册生效的实际通知之日起计算，或从国务卿或类似办公室首次发布其创建或注册公告后计算，以较早者为准。
在 2025 年 1 月 1 日或之后创建或注册的报告公司将在实际或公开通知该公司的创建或注册生效后 30 个日历日内向 FinCEN 提交初始 受益所有人 报告。

02/09/2024

虽然在异国他乡，春节也要有年味！红包，大礼包，大餐一个环节都不能少！祝各位龙年行大运！春节快乐！

02/07/2024

01/11/2024

国税局提醒纳税人，2023年最后一个季度的预缴税截止日期是1月16日

​美国国税局今天提醒 2023 年未缴纳足够税款的纳税人在 1 月 16 日或之前缴纳第四季度税款，以避免 2024 年报税时可能面临的罚款或税单。

纳税人通常通过从工资中预扣税款并按季度向国税局缴纳预估税（英文）、或两者相结合的方式全年缴纳税款。这样做是因为纳税人在赚取或收到收入时，需要在一年内缴纳大部分税款。

谁需要付款？
收入无需预扣税的纳税人，例如自营职业者或独立承包商，应按季度向国税局缴纳税款。

此外，在提交当年税表时欠税的人往往会在下一年提交税表时发现自己再次遇到同样的情况。这种情况下的纳税人通常包括：

过去使用曾逐扣除出但现在采用标准扣除额的人，
家庭中有两个赚取工薪的人
拥有非工资收入来源，例如股息
税务情况复杂和/或
未能增加预扣税款的人。
哪些收入应纳税？
国税局提醒纳税人，大多数收入都是应纳税的，无论是失业收入、返还利息还是来自零工经济和数字资产的收入。在估算季度纳税时，纳税人应包括所有形式的赚取收入，包括来自兼职工作、副业或商品销售的收入。

此外，各种金融交易，尤其是在年底，往往会产生意想不到的税收影响。例如，年终和节假日奖金、彩票奖金、股票股息、共同基金、股票、债券、虚拟货币、房地产或其它以盈利方式出售的财产的资本收益分配。

延迟提交 1099-K 表格
在收到纳税人、税务专业人士和付款处理者的反馈后，国税局宣布，2023 日历年将被视为报告门槛降低至 600 美元的另一个过渡年。对于 2023 日历年，签发 1099-K 表格的第三方结算组织只需报告付款总额超过 20,000 美元且交易数量超过 200 笔的交易。 国税局还发布了一份事实情况说明书，以帮助可能收到 1099-K 表格的人。

如何缴纳预估税款
估算税款最快、最简单的方法是以电子方式进行。纳税人可以选择通过银行账户进行电子支付。

·使用国税局直接支付项目付款。此选项允许纳税人在 1 月 16 日截止日期之前安排付款。

·使用国税局在线帐户付款。此选项允许纳税人查看其付款历史记录、待处理或最近的付款以及其它税务信息。

·使用电子申报纳税系统（EFTPS）支付。 EFTPS 是一个免费系统，提供诸如提前一年安排付款、支付预估税款以及跟踪和更改预定付款等选择。

·纳税人还可以选择使用借记卡或信用卡付款。信用卡处理机构（而不是国税局）收取服务费用。

使用这些或其它电子支付选项可确保付款及时记入贷方。有关其他付款方式的更多信息，请访问 IRS.gov/ payments。

尽早规划
为报税季做好准备越早越好。如需更多提示和资源，请尽早联络李豪会计师事务所专业团队。

11/04/2023

这一篇和大家分享一下2023年，美国联邦所得税的税率，一共分为七个税率档次。

您的税率由您的收入和税务申报状态决定。2023年的美国联邦所得税有七个税率：10％，12％，22％，24％，32％，35％和37％。您的应纳税所得和税务申报状态决定了适用于您的税档和税率。

由于2017年的减税和就业法案，美国联邦税率将保持不变，直到2025年。但是，通常每年会根据通货膨胀率调整收入阈值，以反映生活成本的上升。[1] 这些调整可以帮助防止纳税人因生活成本上升而落入更高的税档。税档的调整也可以降低那些收入未能跟上通货膨胀的人的税收负担。2023年的税档，以及2022年和以前的税档，可以在此页面找到。此外，了解所得税税档的工作原理以及如何计算您的边际税率和有效税率。

2023年的联邦所得税申报截止日期为2024年4月15日，如果申请延期，则为2024年10月。税率分为七档：10％，12％，22％，24％，32％，35％和37％。

由于创纪录的通货膨胀，2023年税档的收入阈值经过了显著的调整，上调了约7％。这意味着一些人可能处于比以前更低的税档中。 了解有关2023年税率以及每种税务申报状态下各个应纳税所得档次的税款的更多信息：单身，已婚联合申报，已婚分开申报， 家庭户主，请参考以下图文。