[教學] 手把手申報美國聯邦個人所得稅(file a tax return)

壹、前言

本文旨在分享我自己「申報美國稅(file a tax return)」的經驗，減少大家報稅時的阻力。
本文沒有提及該如何「繳交美國稅(pay a tax retrun)」，因為我自己沒達到門檻。不過本文提及的相關指引會告訴你如何繳費。
本文受眾為在美國境外居住與工作(沒有W-2表)的美國稅務居民，例如：

  • 你是美國出生的台美雙國籍，一直生活在台灣，也在台灣工作(不論是否有給台灣政府報稅)。因為你在美國出生，是美國公民，你是美國稅務居民
  • 例如你有綠卡，因為某些原因回到台灣居住與工作。因為你是擁有永久居留權的永久居民，你是美國稅務居民

我們的身份報美國稅，只要有工作，申報時很大概率會有額外費用，請做好心理準備。
參考本文「2-5 WHERE 哪裡申報/用哪種方式申報」確認各種申報方案會有的資費


貳、申報須知

2-1 WHAT 申報什麼稅

本文為「美國聯邦所得稅」的報稅指引 (肥咖FATCA是其中一個申報表格)

如需要肥爸FBAR的申報指引，請等等

本文不包含「美國州所得稅」的報稅指引，因為我與本文預計受眾沒有在美國居住與工作

美國州所得稅補充資料 [點擊展開/閉合]
  • 州所得稅每個州各自處理，例如沒有統一
  • 搜尋特定州州稅申報位置，可以用以下關鍵字搜尋
    [州簡寫] state tax preparation and filing
  • 參考資料：TAX FUNDATION - 各州稅率
  • 參考資料：德克薩斯州申報網站(德州為免州所得稅州之一，在此僅作為舉例)

2-2 HOW 如何申報/申報要看什麼文件

IRS有提供完整的申報文件與指引
知道IRS提供的文件種類並找到到需要的文件，能讓申報事半功倍

IRS文件類型 [點擊展開/閉合]

了解IRS提供的文件種類與功能，對於申報會更加得心應手

  • 刊物 (Publication)：
    • Publication是IRS發布的資訊指南，用來說明其相關規範，格式為「pdf」或「epub」
    • Publication會附帶一個編號，用以辨識該Publication。例如Publication 54是境外報稅指南
    • 少部分Publication會翻譯。可以在Publications List Online確認所有Publication
  • 表單 (Form)：
    • Form是用來填寫資料使用，格式為「pdf」或「線上表單」
    • Form會附帶一個編號，用以辨識該表單。例如Form 1040是個人所得稅表
    • Form會有對應的Instruction文件，用來教導使用者「如何填寫Form」
  • 附件 (Schedule)：
    • Schedule是用來填寫資料使用，格式為「pdf」或「線上表單」
    • Schedule會對應特定Form，是Form的達成某些條件時的補充資料
    • Schedule會附加編號(1, 2, 3, A, B, C, ...)
    • Schedule可能會遵循其對應的Form的Instruction文件，也可能會有自己對應的Instruction文件
  • 指引 (Instruction)：
    • Instruction是用來教導使用者「如何填寫Form/Schedule」的文件，格式為「網頁」或「pdf」
    • Instruction會對應特定Form或Schedule。例如Instruction for Form 1040是個人所得稅表的指引
    • Instruction可能進行了身份測試、一整個額外表格的計算，最後才變成Form上的一個欄位結果，所以填寫表單時一定遵循對應Instruction
    • 可以在Instructions List Online確認所有的Instruction
  • 關於 (About)：
    • About是文件(例如Publication或Form)的說明頁面，格式為「網頁」
    • About展示指定Form的功能描述與相關資源(例如Instruction或Schedule)
    • 不是所有文件都有About頁面

申報流程大綱 [點擊展開/閉合]
  1. 由IRS - 海外的美國公民和稅法定義居民這個頁面開始
    閱讀網頁，並將相關Publication與Form加入待辦清單(例如Publication 54)
  2. 對待辦清單的Publication與Form：
    閱讀Publication，並將相關Publication與Form加入待辦清單
    閱讀Instruction，填寫Form，並將相關Publication與Form加入待辦清單
  3. 重複步驟二直到申報完成

這只是大綱，本文後續會實際帶著進行申報流程，熟悉後就能針對自己的狀況應變

常用申報文件(重要) [點擊展開/閉合]

我個人偏好閱讀PDF文件，因此以下連結主要提供PDF文件
一來PDF容易搜尋；二來PDF文件的邊界比起網頁更加明顯，不會已經離開文件而不自知
以下文件為申報時關鍵的IRS文件。IRS每年會為連結做重新導向，所以存取的必然是當年最新的文件

報稅指引文件

常用表單指引文件

其他參考文件/資料


2-3 WHO 誰要申報

你可以使用ITA工具確認自己是否需要申報：Do I need to file a tax return?

報稅標準(重要) [點擊展開/閉合]

一般是否要報稅的標準如下：

須申報的人
Who must file

在美國工作的大多數美國公民（英文）或永久居民（英文）都必須報稅。
Most U.S. citizens or permanent residents who work in the U.S. have to file a tax return.

一般來說，在以下情況下，您必須報稅：
Generally, you need to file if:

  • 您的總收入超過了申報要求
    Your gross income is over the filing requirement
  • 您的自僱（副業或其他獨立工作）淨收入超過 400 美元
    You have over $400 in net earnings from self-employment (side jobs or other independent work)
  • 您還有其他需要報稅的情況
    You had other situations that require you to file
    1. You owe any special taxes reported on Schedule 2 (Form 1040), including any of the following. (See the instructions for Schedule 2 (Form 1040).)
      1. Alternative minimum tax.
      2. Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account.
      3. Social security or Medicare tax on tips you didn't report to your employer or on wages you received from an employer who didn't withhold these taxes.
      4. Uncollected social security, Medicare, or railroad retirement tax on tips you reported to your employer or on group-term life insurance and additional taxes on health savings accounts.
      5. Household employment taxes.
      6. Recapture taxes.
    2. You (or your spouse if filing jointly) received Archer MSA, Medicare Advantage MSA, or health savings account distributions.
    3. You had net earnings from self-employment of at least $400.
    4. You had wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes.
    5. Advance payments of the premium tax credit were made for you, your spouse, or a dependent who enrolled in coverage through the Health Insurance Marketplace. You or whoever enrolled you should have received Form(s) 1095-A showing the amount of the advance payments.
    6. You are required to include amounts in income under section 965 or you have a net tax liability under section 965 that you are paying in installments under section 965(h) or deferred by making an election under section 965(i).

其中，申報的收入門檻每年都會變動，且並不會因為扣除額或居住在國內外而有所差異，以2023年為例：

  If you are a U.S. citizen or resident alien, the rules for filing income, estate, and gift tax returns and for paying estimated tax are generally the same whether you are in the United States or abroad.

  Your income, filing status, and age generally determine whether you must file an income tax return. Generally, you must file a return for 2023 if your gross income from worldwide sources is at least the amount shown for your filing status in the following table.

Filing Status* Amount

Single ...............................  $13,850
65 or older ........................... $15,700
Head of household ........................ $20,800
65 or older ........................... $22,650
Qualifying surviving spouse ................... $27,700
65 or older ........................... $29,200
Married filing jointly ........................ $27,700
Not living with spouse at end of year ............ $5
One spouse 65 or older ................... $29,200
Both spouses 65 or older .................. $30,700
Married filing separately ..................... $5
* If you are the dependent of another taxpayer, see the Instructions for Form 1040 (and 1040-SR) for more information on whether you must file a return.


2-4 WHEN 何時申報

每年申報前一年總收入，申報與繳費期限預設4/15
申報期限可以展延，具體各種期限與展延條件請參考下方
如果你是本文受眾[美國境外居住與工作(沒有W-2表)的美國稅務居民]，那你的預設申報期限應為6/15，繳費期限依然為4/15
你也可以使用ITA工具確認自己身份的申報期限：What is the due date of my federal tax return or am I eligible to request an extension?

申報時間、展延與條件(重要) [點擊展開/閉合]
  • 一般申報期限：
    • 條件限制：一般情況。為美國境內工作的預設申報期限
    • 申報期限：4/15 (節假日順延至下個工作日)
    • 繳費期限：4/15。超過4/15繳費要付利息與罰金

    • 文獻引用 [點擊展開/閉合]

        If you file on a calendar-year basis, the due date for filing your return is April 15 of the following year. If you file on a fiscal year basis (a year ending on the last day of any month except December), the due date is 3 months and 15 days after the close of your fiscal year. In general, the tax shown on your return should be paid by the due date of the return, without regard to any extension of time for filing the return.

        When the due date for doing any act for tax purposes—filing a return, paying taxes, etc.— falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day.

        CAUTION: A tax return delivered by the U.S. mail or a designated delivery service that is postmarked or dated by the delivery service on or before the due date is considered to have been filed on or before that date. Go to IRS.gov/PDS for the current list of designated services.

  • 海外申報期限：
    • 條件限制：居住且工作美國境外。符合條件將自動獲得此展延
    • 申報期限：6/15 (比一般展延2個月，節假日順延至下個工作日)
    • 繳費期限：4/15。超過4/15繳費要付利息與罰金

    • 文獻引用 [點擊展開/閉合]

      Automatic 2-month extension.

        You are allowed an automatic 2-month extension to file your return and pay federal income tax if you are a U.S. citizen or resident alien, and on the regular due date of your return:

      • You are living outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico, or
      • You are in military or naval service on duty outside the United States and Puerto Rico.

        If you use a calendar year, the regular due date of your return is April 15. Even if you are allowed an extension, you will have to pay interest on any tax not paid by the regular due date of your return.

      Married taxpayers.

        If you file a joint return, either you or your spouse can qualify for the automatic extension. If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies for it.

      How to get the extension.

        To use this automatic 2-month extension, you must attach a statement to your return explaining which of the two situations listed earlier qualified you for the extension.

  • 展延申報期限：
    • 條件限制：必須申請展延申報(Form 4868)才有獲得此展延。申請展延必須在原申報期限之前，即：
      • 一般稅務居民：須於4/15前申請展延
      • 居住且工作美國境外的稅務居民：須於6/15前申請展延(因自動獲得2個月申報展延)
      (備註：如要使用寄信申請展延，Form 4868的收件地址與平時申報的地址相同)
    • 申報期限：10/15 (比一般展延6個月，節假日順延至下個工作日)
    • 繳費期限：4/15。超過4/15繳費要付利息與罰金

    • 文獻引用 [點擊展開/閉合]

      Automatic 6-month extension.

        If you are not able to file your return by the due date, you can generally get an automatic 6-month extension of time to file (but not of time to pay). To get this automatic extension, you must file a paper Form 4868 or use IRS e-file (electronic filing). For more information about filing electronically, see E-file options, later.

        The form must show your properly estimated tax liability based on the information available to you.

        CAUTION: You may not be eligible. You cannot use the automatic 6-month extension of time to file if:

      • You want the IRS to figure your tax, or
      • You are under a court order to file by the regular due date.

      E-file options

        You can use e-file to get an extension of time to file. You can either file Form 4868 electronically or you can pay part or all of your estimate of tax due using a credit or debit card or direct transfer. You can do this by phone or over the Internet. You don’t file Form 4868.

        First, complete Form 4868 to use as a worksheet. If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due.

        Then, do one of the following.

      1. E-file Form 4868. You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. You will need to provide certain information from your tax return for 2022. If you wish to make a payment by electronic funds withdrawal, see the instructions for Form 4868. If you e-file Form 4868, do not also send a paper Form 4868 unless you also mail a check or money order for your tax payment.
      2. E-file and pay by credit or debit card. You can get an extension by paying part or all of your estimate of tax due by using a credit or debit card. You can do this by phone or over the Internet. If you do this, you do not file Form 4868. For more information, see the instructions for your tax return.

      When to file

        Generally, you must request the 6-month extension by the regular due date of your return.

      Previous 2-month extension

        If you cannot file your return within the automatic 2-month extension period, you can generally get an additional 4 months to file your return, for a total of 6 months. The 2-month period and the 6-month period start at the same time. You have to request the additional 4 months by the new due date allowed by the 2-month extension.

        The additional 4 months of time to file (unlike the original 2-month extension) is not an extension of time to pay. You must make an accurate estimate of your tax based on the information available to you. If you find you cannot pay the full amount due with Form 4868, you can still get the extension. You will owe interest on the unpaid amount from the original due date of the return.

        You may also be charged a penalty for paying the tax late unless you have reasonable cause for not paying your tax when due. Penalties for paying the tax late are assessed from the original due date of your return, unless you qualify for the automatic 2-month extension. In that situation, penalties for paying late are assessed from the extended due date of the payment (June 15 for calendar-year taxpayers).

  • 究極展延申報期限：
    • 條件限制：在已經申請展延申報(Form 4868)，基於某些正當目的(例如為了滿足居住測試)，可在10/15前再申請(Form 2350)以寬限申報期限。
      (注意，如要使用寄信申請展延，Form 2350的收件地址與平時申報的地址不同，參文獻引用)
    • 申報期限：12/15 (比一般展延8個月，一般用於居住測試目的)
    • 繳費期限：4/15。超過4/15繳費要付利息與罰金

    • 文獻引用 [點擊展開/閉合]

      Additional extension of time for taxpayers out of the country.

        In addition to the 6-month extension, taxpayers who are out of the country can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers).

        To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address:

      Department of the Treasury
      Internal Revenue Service
      Austin, TX 73301-0045

        You will not receive any notification from the IRS unless your request is denied.

        The discretionary 2-month additional extension is not available to taxpayers who have an approved extension of time to file on Form 2350, discussed next.

      Extension of time to meet residency tests.

        You cannot generally get an extension of more than 6 months. However, if you are outside the United States and meet certain requirements, you may be able to get a longer extension.

        You can get an extension of more than 6 months to file your tax return if you need the time to meet either the bona fide residence test or the physical presence test to qualify for either the foreign earned income exclusion or the foreign housing exclusion or deduction. The tests, the exclusions, and the deduction are explained in chapter 4.

        You should request an extension if all three of the following apply.

      1. You are a U.S. citizen or resident alien.
      2. You expect to meet either the bona fide residence test or the physical presence test, but not until after your tax return is due.
      3. Your tax home is in a foreign country (or countries) throughout your period of bona fide residence or physical presence, whichever applies.

        If you are granted an extension, it will generally be to 30 days beyond the date on which you can reasonably expect to qualify for an exclusion or deduction under either the bona fide residence test or the physical presence test.

      How to get an extension.

        To obtain an extension, file Form 2350 either by giving it to a local IRS representative or other IRS employee or by mailing it to: Department of the Treasury Internal Revenue Service Austin, TX 73301-0045 You must file Form 2350 by the due date for filing your return. Generally, if both your tax home and your abode are outside the United States and Puerto Rico on the regular due date of your return and you file on a calendar year basis, the due date for filing your return is June 15. What if tests are not met. If you obtain an extension and unforeseen events make it impossible for you to meet either the bona fide residence test or the physical presence test, you should file your income tax return as soon as possible because you must pay interest on any tax due after the regular due date of the return (even though an extension was granted). CAUTION: You should make any request for an extension early, so that if it is denied you still can file your return on time. Otherwise, if you file late and additional tax is due, you may be subject to a penalty. Return filed before test is met. If you file a return before you meet the bona fide residence test or the physical presence test, you must include all income from both U.S. and foreign sources and pay the tax on that income. If you later meet either of the tests, you can claim the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction on Form 1040-X.


2-5 WHERE 哪裡申報/用哪種方式申報

IRS提供主要三種申報方式：紙本、線上(IRS)、線上(報稅軟體)
本文將圍繞在以IRS E-file的方式申報，你可以視情況選擇紙本申報
以下是我對於三種方案的選擇與考量

申報方式與考量(重要) [點擊展開/閉合]
  • 將報稅表郵寄給 IRS (支付郵費)
    • 優點：條件少，金錢成本低
    • 缺點：報稅流程需要熟悉、國際郵費、響應慢
    • 考量：不得不說，以沒有美國門號的狀況來說，這可能是對國外報稅最經濟實惠的方式！但我不喜歡用實體報稅，任何錯誤修改都會很緩慢困難，報稅狀況也難以掌握。熟悉報稅流程後，這可能會成為我為了省錢的未來報稅選擇。本文撰寫時的[國際航空信函價格]如下：
      國際航空信函價格(NTD) = ⌊信件重量(g)/10g⌋*13+15
    • 費用：3鎂/年
      以我為例的，只有利息與勞務所得的情況，申報需要8面，共5頁紙：
      • Form 1040 (2面，共1頁)
      • Form 1040 Schedule 1 (2面，共1頁)
      • Form 1040 Schedule B (1面，共1頁)
      • Form 2555 (3面，共2頁)
      需要用到總費用約為：
      $(⌊(5[頁紙]+1[信封]+1~3[雜項與誤差])*(5g/張頁)/10g⌋*13+15)[運費]+$1[航空信封費]+(8面[紙]*$3/面)[列印成本] (NTD)
= (⌊35g~45g/10g⌋*13+15)[運費]+$1[航空信封費]+$24[列印成本] (NTD)
= $78~$91 (NTD)
≈ $3 (USD)
    • 收件地址(不含支票、匯款單)for海外人士：
      Department of the Treasury
      Internal Revenue Service
      Austin, TX 73301-0215 USA
    • 收件地址(含支票、匯款單)for海外人士：
      Internal Revenue Service
      P.O. Box 1303
      Charlotte, NC 28201-1303 USA
  • 用 IRS 線上報稅 E-File (需要VPN、美國門號)
    • 優點：提供部分容錯(部分表格欄位提供選項或輸入限制作為防呆)
    • 缺點：報稅流程需要熟悉、需要VPN到美國、需要有美國門號(每年都要建帳號，建帳號都要美國門號，並非一次性成本。一個美國門號每年最多能建5個帳號)
    • 考量：我最終選擇E-File方式報稅，因為我對商業報稅軟體心灰意冷了。靠自己還是勝過他人(報稅軟體)，不然不知哪時就被背刺一刀。「美國門號」是這個步驟中最難取得的，可能需要一些成本(12鎂)，已經熟悉報稅流程的話，次年再用紙本報稅也不錯
    • 費用：12鎂/年(美國門號費用) or 0鎂/年(成功不花錢解決美國門號認證問題)
  • 用報稅軟體報稅 (支付軟體費用)：
    • 優點：流程相對親民
    • 缺點：價格相當惡劣，且有以「免費報稅」誘騙之事實、報稅流程對本文受眾而言大多不正確
    • 考量：報稅軟體被我放棄了，對於我這個不到繳稅門檻的人，這就是一個「錢坑」與「騙局」。IRS有一個[免費報稅]頁面，其中的「引導式報稅軟體」就是將你導向到商業報稅軟體中。IRS還貼心的讓你可以用「Find Your Trusted Partner(s)」功能，藉由問答方式讓你找到可用的免費報稅軟體——但這是有瑕疵的問答，因為他預設你在美國本土工作。如果如果你是本文受眾[美國境外居住與工作(沒有W-2表)的美國稅務居民]，那IRS問答後有機會認定我們能免費報稅，但實際上我們的收入屬於海外收入，沒有表Ｗ-2可以使用，因此需要填寫Form 2555，而這個狀況變不屬於免費報稅的範疇，因此報稅軟體會在你含辛茹苦填寫完所有資料後，要求你掏出錢錢才能把稅報了(如果你的稅務情況過於單純，你沒有海外勞務收入，只有利息收入，那就用吧)。此外，報稅軟體的引導也不能保證完整與正確，我使用報稅軟體是TaxSlayer，它是供會計師使用的報稅工具(但IRS把我引導過去時我啥都不知道)。它的引導報稅流程預設你在美國工作，不會引導你填寫Form 2555，也不會對你的親屬進行身份測試，因此你的報稅最後可能是兩眼一抹黑——亂報一通！
    • 費用：各家不同，38鎂/年 (以收費較低的Tax Slayer為例)
      • Tax Slayer: 38鎂/年 (流程不會帶，須自行找Form 2555)
      • Turbotax: 實測免費版找不到Form 2555 (文件有說明，但收入找不到此表)
      • FreeTaxUSA: 實測無法填寫國外地址
      • ...不爽測了

参、手把手申報(IRS E-File) - 前題(Prerequisite)

在申報前，我們需要進行一些準備，因為「註冊IRS申報帳號」開始就是第一個難題
註冊的限制環環相扣，我們需要萬全準備才能達成目標

--- title: 申報前準備工作流程圖 --- flowchart LR R1[持有護照\nor\n持有身分證] --> M1 R2[手機有相機能上網\nor\n電腦有鏡頭] --> M1 R3[支付12鎂以上] --> M1 R4[擁有電子信箱] --> M2 R5[擁有美國門號\n須能接收SMS] --> M2 R6[以美國IP上網] --> M2 R7[利息/股息收入\n勞務所得\n...] --> 備妥申報資料 --> S3 R8[SSN or ITIN\n護照\n住家地址與工作地址\n...] --> 備妥身份資料 --> S3 M1[皆符合] --> R5 M2[皆符合] --> S1 S1[註冊IRS帳號\n每年都要註冊新帳號] --> S2[登入IRS帳號] --> S3[開始報稅]

3-1 清點身份資料

搜集、確認以下資訊：

3-2 清點申報資料

個人建議，先在5月初申報好台灣的稅之後，保留好稅表，再申報美國的稅
因為這樣，我們就有稅表可以參照資料

搜集、確認以下資訊：

  • 利息收入
  • 股息收入
  • 獎學金收入
  • 小費收入
  • 勞務收入(含公司福利與配給的車輛等)
  • ...+

3-3 取得美國門號

註冊IRS申辦帳號需要使用美國門號接收簡訊(SMS)

以下將著重在ZADARMA租賃門號的獲取與設定

設定ZADARMA

  1. 註冊ZADARMA帳號：https://zadarma.com/en/registration/
  2. 購買心儀的美國門號：https://zadarma.com/en/tariffs/numbers/united-states/
    費用：
    • 3個月，4鎂/月 (共12鎂) [最短的約就是3個月]
    • 1年，2鎂/月 (共24鎂)
  3. 實名認證並啟用接收SMS
    使用有鏡頭的設備登入ZADARMA (例如有前置鏡頭的手機or有網路攝影機的桌機)
    開啟Services | SMS | SMS reception，啟用Receive SMS。啟用後你註冊的信箱就收得到驗證碼了
    啟用Receive SMS，需要實名認證，請依照步驟完成實名認證 實名認證會需要「你的證件(身分證或護照)」跟「鏡頭拍攝確認」，請預先準備好
  4. 確認虛擬門號的SIP
    此步驟之後為選用設定，讓手機能接收到美國門號的簡訊，而不需要到信箱接收
    開啟Settings | Virtual Phone Numbers，確認門號的SIP
  5. 手機安裝ZADARMA
    手機安裝ZADARMA：https://play.google.com/store/apps/details?id=com.zadarma.sip
    輸入SIP關聯美國門號。以後ZADARMA應用會自動跳出收到SMS的通知

3-4 VPN到美國

美國IP才能進入IRS線上申報頁面，驚不驚喜？意不意外？
重點是，我根本沒看到IRS有說明這一點。我想肯定有人因為無法進入申報頁面就放棄這方法了吧！
以下提供一些免費VPN方案

VPN到美國後，確認你能否進入[IRS E-File]頁面

3-5 註冊IRS帳號
  1. VPN到美國，進入[IRS E-File]頁面
  2. 註冊IRS E-File申報帳戶
    Create Account後帳號就存在了
    IRS會驗證「E-mail」跟「美國門號」是否都能收到驗證信，驗證完成該帳號才能使用
    驗證碼可以挑一下，英文看不懂就刷到數學題。注意！驗證法刷新會把所有輸入洗掉

肆、手把手申報(IRS E-File) - 申報(Filing)

恭喜你，我們可以開始申報了！請VPN到美國後，登入[IRS E-File]系統，開始我們申報的最後一里路
沒有要展延申報期限的話，就從 4-1 開始吧
備註：申報過程會依據Instruction要求添加Form，請在左下角搜尋與添加

4-0 填寫Form 4868 (展延申報期限)

你可以用ITA工具What is the due date of my federal tax return or am I eligible to request an extension?確認自己的申報期限，以本文受眾[美國境外居住與工作(沒有W-2表)的美國稅務居民]來說應為6/15。如果覺得時限不足，可以填寫Form 4868展延申報日期至10/15

  1. 點擊左上角 File Extension，進入Form 4868
  2. 點擊下方 Instruction For The Form打開Instruction供參照，開始填寫Form 4868。
    1. 填寫姓名、地址
    2. 填寫自己的社會安全號碼SSN
    3. 如果有，填寫伴侶的社會安全號碼SSN
    4. 估計報稅年的稅金。簡單來說，如果「你的收入」沒有超過「Standard Deduction」+「Foreign Earned Income Exclustion」，就填「0」
      • Standard Detuction: 可以在Form 1040 Line 12 左側確認。
      • Foreign Earned Income Exclustion: 可以在Form 2555 Line 37 確認。
      • 或者，你可以在Publication 54的第1頁找到這兩個數字
    5. 估計已付給美國政府的款項。不知道就填「0」
    6. 你的估計稅金(自動計算欄位)，請按下方 Do the Math自動計算
    7. 預計要先付多少稅金？如果Line 6是「0」，就填「0」
    8. 你現在在海外？本文受眾應該會打勾
    9. 本文受眾應該不會勾
  3. 點擊右上方 Save存檔
  4. 點擊上方STEP 2: E-File Your Extension Form，填寫並送出。如需要繳費(Line 7金額)，請依照指引繳費

4-1 補充資訊 (閱讀 Publication 54)

你的身份會影響到你需要讀的申報指引文件，更多資訊請參考本文《2-2 HOW 如何申報/申報要看什麼文件》
對於本文受眾[美國境外居住與工作(沒有W-2表)的美國稅務居民]，需要看的申報指引文件就是Publication 54
請開啟Publication 54 - Tax Guide for U.S. Citizens and Resident Aliens Abroad與我一起閱讀
裡面有針對報稅時須知的專有名詞、身份測試、規範等重要資訊

Withholding Tax(預扣所得稅)

一般來說，美國境外工作者，雇主應當預扣所得稅，最高30%。
如果「被預扣所得稅」且認為自己「滿足海外勞務所得豁免」，可以提交Form 673給雇主，要求豁免後再預扣所得稅。 不過，台灣的情況是，有美國稅務居民身份者也有台灣籍，在台灣工作以台灣身份即可，多數情況並不會被主動扣繳

文獻引用 [點擊展開/閉合]

Bona Fide Residence Test 文獻引用 [點擊展開/閉合]

Bona Fide Residence Test

  You meet the bona fide residence test if you are a bona fide resident of a foreign country or countries for an uninterrupted period that includes an entire tax year. You can use the bona fide residence test to qualify for the exclusions and the deduction only if you are either:

  • A U.S. citizen, or
  • A U.S. resident alien who is a citizen or national of a country with which the United States has an income tax treaty in effect.

  You do not automatically acquire bona fide resident status merely by living in a foreign country or countries for 1 year. If you go to a foreign country to work on a particular job for a specified period of time, you won’t ordinarily be regarded as a bona fide resident of that country even though you work there for 1 tax year or longer. The length of your stay and the nature of your job are only two of the factors to be considered in determining whether you meet the bona fide residence test.

Bona fide residence. To meet the bona fide residence test, you must have established a bona fide residence in a foreign country.

  Your bona fide residence isn’t necessarily the same as your domicile. Your domicile is your permanent home, the place to which you always return or intend to return.

  Example. You could have your domicile in Cleveland, Ohio, and a bona fide residence in Edinburgh, Scotland, if you intend to return eventually to Cleveland.
  The fact that you go to Scotland does not automatically make Scotland your bona fide residence. If you go there as a tourist, or on a short business trip, and return to the United States, you haven’t established bona fide residence in Scotland. But if you go to Scotland to work for an indefinite or extended period and you set up permanent quarters there for yourself and your family, you have probably established a bona fide residence in a foreign country, even though you intend to return eventually to the United States.
  You are clearly not a resident of Scotland in the first instance. However, in the second, you are a resident because your stay in Scotland appears to be permanent. If your residency is not as clearly defined as either of these illustrations, it may be more difficult to decide whether you have established a bona fide residence.

  Determination. Questions of bona fide residence are determined according to each individual case, taking into account factors such as your intention, the purpose of your trip, and the nature and length of your stay abroad.
  To meet the bona fide residence test, you must show the IRS that you have been a bona fide resident of a foreign country or countries for an uninterrupted period that includes an entire tax year. The IRS decides whether you are a bona fide resident of a foreign country largely on the basis of facts you report on Form 2555. The IRS cannot make this determination until you file Form 2555.

Statement to foreign authorities. You aren’t considered a bona fide resident of a foreign country if you make a statement to the authorities of that country that you aren’t a resident of that country, and the authorities:

  • Hold that you aren’t subject to their income tax laws as a resident, or
  • Haven’t made a final decision on your status.

Special agreements and treaties. An income tax exemption provided in a treaty or other international agreement won’t in itself prevent you from being a bona fide resident of a foreign country. Whether a treaty prevents you from becoming a bona fide resident of a foreign country is determined under all provisions of the treaty, including specific provisions relating to residence or privileges and immunities.

  Example 1. You are a U.S. citizen employed in the United Kingdom by a U.S. employer under contract with the U.S. Armed Forces. You aren’t subject to the North Atlantic Treaty Status of Forces Agreement. You may be a bona fide resident of the United Kingdom.

  Example 2. You are a U.S. citizen in the United Kingdom who qualifies as an “employee” of an armed service or as a member of a “civilian component” under the North Atlantic Treaty Status of Forces Agreement. You aren’t a bona fide resident of the United Kingdom.

  Example 3. You are a U.S. citizen employed in Japan by a U.S. employer under contract with the U.S. Armed Forces. You are subject to the agreement of the Treaty of Mutual Cooperation and Security between the United States and Japan. Being subject to the agreement doesn’t make you a bona fide resident of Japan.

  Example 4. You are a U.S. citizen employed as an “official” by the United Nations in Switzerland. You are exempt from Swiss taxation on the salary or wages paid to you by the United Nations. This doesn’t prevent you from being a bona fide resident of Switzerland.

Effect of voting by absentee ballot. If you are a U.S. citizen living abroad, you can vote by absentee ballot in any election held in the United States without risking your status as a bona fide resident of a foreign country.
  However, if you give information to the local election officials about the nature and length of your stay abroad that does not match the information you give for the bona fide residence test, the information given in connection with absentee voting will be considered in determining your status, but won’t necessarily be conclusive.

Uninterrupted period including entire tax year. To meet the bona fide residence test, you must reside in a foreign country or countries for an uninterrupted period that includes an entire tax year. An entire tax year is from January 1 through December 31 for taxpayers who file their income tax returns on a calendar-year basis.
  During the period of bona fide residence in a foreign country, you can leave the country for brief or temporary trips back to the United States or elsewhere for vacation or business. To keep your status as a bona fide resident of a foreign country, you must have a clear intention of returning from such trips, without unreasonable delay, to your foreign residence or to a new bona fide residence in another foreign country.

  Example 1. You arrived with your family in Lisbon, Portugal, on November 1, 2022. Your assignment is indefinite, and you intend to live there with your family until your company sends you to a new post. You immediately established residence there. You spent April of 2023 at a business conference in the United States. Your family stayed in Lisbon. Immediately following the conference, you returned to Lisbon and continued living there. On January 1, 2024, you completed an uninterrupted period of residence for a full tax year (2023), and you meet the bona fide residence test.

  Example 2. Assume the same facts as in Example 1, except that you transferred back to the United States on December 13, 2023. You would not meet the bona fide residence test because your bona fide residence in the foreign country, although it lasted more than a year, didn’t include a full tax year. You may, however, qualify for the foreign earned income exclusion or the housing exclusion or deduction under the physical presence test (discussed later).

Bona fide resident for part of a year. Once you have established bona fide residence in a foreign country for an uninterrupted period that includes an entire tax year, you are a bona fide resident of that country for the period starting with the date you actually began the residence and ending with the date you abandon the foreign residence. Your period of bona fide residence can include an entire tax year plus parts of 2 other tax years.

  Example. You were a bona fide resident of Singapore from March 1, 2021, through September 14, 2023. On September 15, 2023, you returned to the United States. Since you were a bona fide resident of a foreign country for all of 2022, you were also a bona fide resident of a foreign country from March 1, 2021, through the end of 2021 and from January 1, 2023, through September 14, 2023.

  Reassignment. If you are assigned from one foreign post to another, you may or may not have a break in foreign residence between your assignments, depending on the circumstances.

  Example 1. You were a resident of Pakistan from October 1, 2022, through November 30, 2023. On December 1, 2023, you and your family returned to the United States to wait for an assignment to another foreign country. Your household goods were also returned to the United States.
  Your foreign residence ended on November 30, 2023, and did not begin again until after you were assigned to another foreign country and physically entered that country. Since you weren’t a bona fide resident of a foreign country for the entire tax year of 2022 or 2023, you don’t meet the bona fide residence test in either year. You may, however, qualify for the foreign earned income exclusion or the housing exclusion or deduction discussed under Physical Presence Test, later.

  Example 2. Assume the same facts as in Example 1, except that upon completion of your assignment in Pakistan you were given a new assignment to Turkey. On December 1, 2023, you and your family returned to the United States for a month's vacation. On January 2, 2024, you arrived in Turkey for your new assignment. Because you didn’t interrupt your bona fide residence abroad, you meet the bona fide residence test.

Physical Presence Test 文獻引用 [點擊展開/閉合]

Physical Presence Test

You meet the physical presence test if you are physically present in a foreign country or countries for 330 full days during a period of 12 consecutive months. The 330 days don’t have to be consecutive. Any U.S. citizen or resident alien can use the physical presence test to qualify for the exclusions and the deduction.

  The physical presence test is based only on how long you stay in a foreign country or countries. This test doesn’t depend on the kind of residence you establish, your intentions about returning, or the nature and purpose of your stay abroad.

330 full days. Generally, to meet the physical presence test, you must be physically present in a foreign country or countries for at least 330 full days during a 12-month period. You can count days you spent abroad for any reason.
  You don’t have to be in a foreign country only for employment purposes. You can be on vacation. You don’t meet the physical presence test if illness, family problems, a vacation, or your employer's orders cause you to be present for less than the required amount of time.

Exception. You can be physically present in a foreign country or countries for less than 330 full days and still meet the physical presence test if you are required to leave a country because of war or civil unrest. See Waiver of Time Requirements, later.

Full day. A full day is a period of 24 consecutive hours, beginning at midnight.

Travel. When you leave the United States to go directly to a foreign country or when you return directly to the United States from a foreign country, the time you spend on or over international waters doesn’t count toward the 330-day total.

  Example. You leave the United States for France by air on June 10. You arrive in France at 9:00 a.m. on June 11. Your first full day of physical presence in France is June 12.

  Passing over foreign country. If, in traveling from the United States to a foreign country, you pass over a foreign country before midnight of the day you leave, the first day you can count toward the 330-day total is the day following the day you leave the United States.

  Example. You leave the United States by air at 9:30 a.m. on June 10 to travel to Kenya. You pass over western Africa at 11:00 p.m. on June 10 and arrive in Kenya at 12:30 a.m. on June 11. Your first full day in a foreign country is June 11.

  Change of location. You can move about from one place to another in a foreign country or to another foreign country without losing full days. If any part of your travel is not within any foreign country and takes less than 24 hours, you are considered to be in a foreign country during that part of travel.

  Example 1. You leave Ireland by air at 11:00 p.m. on July 6 and arrive in Sweden at 3:00 a.m. on July 7. Your trip takes less than 24 hours and you lose no full days.

  Example 2. You leave Norway by ship at 10:00 p.m. on July 6 and arrive in Portugal at 6:00 a.m. on July 8. Since your travel isn’t within a foreign country or countries and the trip takes more than 24 hours, you lose as full days July 6, 7, and 8. If you remain in Portugal, your next full day in a foreign country is July 9.

  In United States while in transit. If you are in transit between two points outside the United States and are physically present in the United States for less than 24 hours, you aren’t treated as present in the United States during the transit. You are treated as traveling over areas not within any foreign country.

How to figure the 12-month period. There are four rules you should know when figuring the 12-month period.

  • Your 12-month period can begin with any day of the month. It ends the day before the same calendar day, 12 months later.
  • Your 12-month period must be made up of consecutive months. Any 12-month period can be used if the 330 days in a foreign country fall within that period.
  • You don’t have to begin your 12-month period with your first full day in a foreign country or end it with the day you leave. You can choose the 12-month period that gives you the greatest exclusion.
  • In determining whether the 12-month period falls within a longer stay in the foreign country, 12-month periods can overlap one another.

Example 1. You are a construction worker who works on and off in a foreign country over a 20-month period. You might pick up the 330 full days in a 12-month period only during the middle months of the time you work in the foreign country because the first few and last few months of the 20-month period are broken up by long visits to the United States.

Example 2. You work in New Zealand for a 20-month period from January 1, 2022, through August 31, 2023, except that you spend 28 days in February 2022 and 28 days in February 2023 on vacation in the United States. You are present in New Zealand for at least 330 full days during each of the following two 12-month periods: January 1, 2022–December 31, 2022, and September 1, 2022–August 31, 2023. By overlapping the 12-month periods in this way, you meet the physical presence test for the whole 20-month period. See Figure 4B

文獻引用 [點擊展開/閉合]

基礎知識

  • Tax exclusion(稅務豁免): a certain type of income is not subject to income tax. For example, the interest earned on municipal bonds is typically excluded from federal income tax in the United States.
  • Tax deduction(稅務扣除): you can reduce your taxable income by a certain amount. For example, you can deduct the amount of mortgage interest that you pay each year.
  • Tax credit(稅務抵減): you can reduce your tax bill dollar for dollar. For example, you may be eligible for a tax credit if you adopt a child.

你有海外勞務所得嗎？有的話必須填寫Form 2555；反之則不需要，請跳過這個區塊

填寫表單前，需要給你一些基礎知識：

  • Abode(居所)：你住的地方/地址。
  • Tax Home(稅務居所)：你工作的地址。如果沒有，可以Abode
  • Tax Home Test(稅務居所測試)：你的Abode跟Tax Home都在美國境外，且你沒有Abode或Tax Home位於美國境內
  • Bona Fide Resident Test(真實居民測試)
  • Physical Presence Test(物理存在測試)
  • FEFI, Foreign Earned Income Exclusion(海外勞務所得豁免)

4-2 填寫境外收入 (Form 2555)
  1. 若你在 4-1 添加了 Form 2555，請開啟 Form 2555；反之，直接跳 4-3
  2. 請點擊下方 Instruction For The Form打開Instruction供參照。
  3. 填寫 Form 2555 PART I General Information
    1. 居所(Abode)。Abode必然非美國地址，否則會導致Tax Home Test失敗
    2. 工作職稱。例如：Engineer
    3. 雇主名稱。可以填公司名稱
    4. 雇主地址。可以只填國外地址4b
    5. 雇主身份。非美商勾a即可
    6. 曾報過Form 2555嗎。
    7. 哪國人。雙重國籍填外國籍即可
    8. 是否因Tax Home環境惡劣而給家人其他外國住所。請勾No。我認為這其實是個與現實脫節的問題。Tax Home是工作/營業場所而非居住地，若非自顧，打從一開始家人就不會居住在Tax Home。這個選項的目的是增加減免額(Deduction)，除非你「有兩處租屋處」且「你的收入超過Standard Deduction + Foreign Earned Income Exclustion(至少133,850 USD)」再考慮
    9. Tax Home稅務居所。即工作地址。可列舉(但其實欄位塞不下列舉)。必然非美國地址，否則會導致Tax Home Test失敗。如果沒有合適工作地址，可用Abode居所地址替代
  4. 接下來要進行測試，確認你是不是真的居住在國外。PART II跟PART III擇一填寫即可
    • Form 2555 PART II為Bona Fide Resident Test(真實居民測試)：適合雙重國籍且對當地有認同感的人
      • 必須符合：「你是美國公民」or「你有綠卡，且所屬國家/地區和美國有簽訂稅收協定(見清單)」
      • 必須符合：在不間斷的納稅年度(1/1-12/31)內為境外國家或地區之「真實居民」。
        • 「不間斷的納稅年度」不一定要是申報的當年份，也可以是申報年度的前一年或後一年。例如：08/14/2023進行Bona Fide Resident Test，區間為08/14/2023-01/31/2025，時間因素上將滿足「不間斷的2024納稅年度」，因此前後連貫的2023與2025也可以符合此測試。在此例中，Number of days in qualifying period分別為(2023:140天)(2024:366天)(2025:31天)。在此例中，因為2024年申報2023年資料時Bona Fide Resident Test尚未滿足，可以選擇以Physical Presence Test滿足或次年再用Form 2555 + Form1040-X修改。
        • 「真實居民」難以被定義，因為其原則如同字面——「你認為就是當地居民」。你有意圖並實際在當地長期居住、你到當地並非除出於特定目的(工作、學習、旅遊)並計畫在結束後回美國、你繳稅給當地政府、你不會聲明自己不是當地居民。
        • 以下我的個人觀點，望有人能協助佐證：作為「真實居民」，你依然可以離開當地出國旅遊(包含美國)，這不會中斷你的「不間斷的納稅年度」測試，因為「不間斷的納稅年度」並不是代表「你這一整年都在當地(那叫實際存在測試)」，而是「你這一整年身份皆為當地居民」。
      • 缺點：判斷標準較模糊。通過標準較高
      • 優點：判定後的時間段必然是連續的，因為你當地「真實居民」身份不會因為出國遊玩(離開當地)而消失，能獲得完整的扣抵額。例如：你是台灣的真實居民，2023年沒有進入美國但有到日本玩了二次共18天。以Bona Fide Resident計算Number of days in qualifying period是365天，因爲整個2023你都是台灣的真實居民；以Physical Presence Test計算Number of days in qualifying period是361天以下，因為待在飛機上會破壞Physical Presence Test的full-day計算
    • Part III為Physical Presence Test(實際存在測試)：適合國家間移動不頻繁的人。
      • 必須符合：「你是美國公民」or「你有綠卡」
      • 必須符合：在任意一天開始計算的連續12個月，有330個整天(full-day)在境外國家
        • 「在任意一天開始計算的連續12個月」，例如：05/26/2023-05/25/2024。區間很彈性，可以依照最利於自己的狀況選擇。在此例中，Number of days in qualifying period within 2023 是05/26/2023-12/31-2023期間整天(full-day)的日子數量。如果2023年1月也有Physical Presence，是不能被計入的，需要調整qualifying period以包括該日期，且這調整一樣要符合330個整天(full-day)的條件才會被允許
        • 「整天(full-day)」是00:00開始的24小時。位在「國際海域」、「美國境內」情況視為中斷。
      • 缺點：Physical Presence Test可能會因為在旅途中而中斷判定
      • 優點：判斷明確、計算區間有彈性・
  5. 填寫 PART II Bona Fide Resident Test (真實居民測試)
    (若你想進行PART III測試，情直接跳過PART II測試)
    1. 測試區間。建議格式為mm/dd/yyyy。若現在仍以真實居民身份居住，結束時間填「CONTINUES」。範例：begin:09/24/2000, ended:CONTINUES
    2. 居住狀態。
    3. (a)家人是否同住。
      (b)無同住則留空，有同住請填誰(child, foster child, grandchild, parent, grandparent, brother, sister, aunt, uncle, nephew, niece, son, daughter, spouse)以及時間(mm/dd/yyyy)
    4. (a)是否曾向該國聲明汝非該國人。
      (b)是否繳稅給該國。不能是(13a YES且13b No)，這樣請去填PART III
    5. 進出美國紀錄。用來確認你是否在國外待滿330整天
    6. (a)任職合同條件。例如：合同期限、最低任期長度、續約條款，或者沒有就填「None」。
      (b)簽證類型。例如：Student Visa、Woring & Holiday Visa、Transit without Visa。雙重國籍可以寫「I am a dual citizen of the United States and Taiwan.」
      (c)簽證有時限嗎。
      (d)在美國有家嗎。
      (e)c或d為YES時，在此補充
  6. 填寫 Form 2555 PART III Physical Presence Test (實體居住測試)
    (填了PART II測試就不用填PART III測試)
    1. 實際居住測試區間。建議格式為mm/dd/yyyy，時間只能是報稅年的時間。例如：from:01/01/2023, through:12/31/2023
    2. 主要工作國家。
    3. 所待國家時間表(含美國)。國際海域不屬於國家不能填；停留不到24h不會計為full-day不能填。每連續24h計為1 full-day，在境外國家總full-day達330天才足夠。如果你整個報稅年都待在同一個非美國國家，請填寫「Physically present in a foreign country or countries for the entire 12- month period.」
      4. domicile
  7. 填寫 Form 2555 PART IV All Taxpayers
    1. 境外勞務所得。包含境外薪資、境外獎金、境外佣金；不包含境外利息、境外股利
  8. 填寫 Form 2555 PART V All Taxpayers
  9. 填寫 Form 2555 PART VI Taxpayers Claiming the Housing Exclusion and/or Deduction
  10. 填寫 Form 2555 PART VII Taxpayers Claiming the Foreign Earned Income Exclusion
  11. 填寫 Form 2555 PART VIII Taxpayers Claiming the Housing Exclusion, Foreign Earned Income Exclusion, or Both
  12. 填寫 Form 2555 PART XI Taxpayers Claiming the Housing Deduction—Complete this part only if (a) line 33 is more than line 36, and (b) line 27 is more than line 43.
  1. 依照Instruction for 1040填寫Form 1040
    • Name and Address：英文的姓名與地址(必須填寫，有些欄位可能不會用到)。如果申報完後你剛好要改變地址，左下角添加Form 8822
    • Social Security Number (SSN)：SSN或ITIN(必須填寫)。
    • Filing Status：申報狀態(必須且只會勾選一個)。可使用ITA工具What is my filing status?確認勾選
    • Digital Assets：報稅年是否有購買/販賣/贈與數位資產(NFT、加密貨幣)(必須且只會勾選一個)。如果回答YES，左下角添加Form 8949與Form 1040 Schedule D。如果有贈與數位資產，左下角添加Form 709
    • Standard Deduction：標準扣除額需要資訊(可能全部都不勾選)。這些資訊將用於計算 Income Line 12。
    • Dependents：受扶養親屬。可使用ITA工具Whom may I claim as a dependent?確認你預期的被扶養人是否符合資格，有資格就填入
  2. 在進入1040 Income區段前，
    • Income：
      Form 2555 Form 1040 Schedule B Part III Form 3520 Form 8938 (肥咖 FATAC)
      1. (a-i)Form W-2資料與類似收入。本文受眾應該不需要。(z)按下方 Do the Math自動計算
      2. (a)Form 1099-DIV Box 12(b)Form 1099-INT or 1099-OID Line 2b。本文受眾應該不需要。
      3. (a)Form 1099-DIV 1b(b)Form 1099-DIV 1a。本文受眾應該不需要。
      4. (a)留空(b)Form 1099-R Box 1。本文受眾應該不需要。
      5. 使用ITA工具資料。Can I exclude income earned in a foreign country?確認是否符合海外收入抵免資格。如果符合，左下角添加Form 2555
待捕編寫中~~
已照 Instruction 把 Form2555, Form1040, Form1040 部分附件添加填寫送出。最近太忙，沒時間補完，看著用吧

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