🕷️ Crawler Inspector

URL Lookup

Direct Parameter Lookup

Raw Queries and Responses

1. Shard Calculation

Query:

Response:

Calculated Shard: 119 (from laksa021)

2. Crawled Status Check

Query:

curl -X POST \
  'http://laksa119.int.ahrefs:8124/' \
  -H 'Content-Type: text/plain' \
  -H 'X-ClickHouse-Database: crawler3' \
  -H 'Authorization: Basic YXBpOg==' \
  -d 'SELECT getAhrefsURLFromUnparsed(src_unparsed) AS found_url, ifNull(toUnixTimestamp(download_stamp), 0) AS crawl_time, ifNull(toUnixTimestamp(props_url_first_seen), 0) AS first_indexed_time, download_http_code AS http_code, src_unparsed AS src_unparsed, src_root_hash AS src_root_hash, history_drop_reason AS history_drop_reason, meta_title AS meta_title, meta_descriptions AS meta_descriptions, attrs_boilerpipe_text AS attrs_boilerpipe_text, attrs_markdown AS attrs_markdown, attrs_readable_markdown AS attrs_readable_markdown, meta_canonical AS meta_canonical FROM crawler3.page_info_local FINAL PREWHERE (src_root_hash, src_unparsed) IN ((getAhrefsRootHashFromUnparsed(getAhrefsUnparsedNoserviceFromURL(\'https://www.irs.gov/zh-hans/credits-and-deductions-for-individuals\')), getAhrefsUnparsedNoserviceFromURL(\'https://www.irs.gov/zh-hans/credits-and-deductions-for-individuals\'))) FORMAT JSONEachRow'

Response:

{"found_url":"https:\/\/www.irs.gov\/zh-hans\/credits-and-deductions-for-individuals","crawl_time":1775724982,"first_indexed_time":1706638328,"http_code":200,"src_unparsed":"gov,irs!www,\/zh-hans\/credits-and-deductions-for-individuals s443","src_root_hash":"796284942891862319","history_drop_reason":null,"meta_title":"个人的抵免优惠和扣除 | Internal Revenue Service","meta_descriptions":["提交纳税申报表时，可以申请抵免与扣除，以降低缴税金额。确保获得符合条件的所有抵免与扣除。"],"attrs_boilerpipe_text":"本节内容包括：\n如何报税：分步指导\n查看是否需要报税\n收集文件\n税收抵免与税收减免\n提交您的申报表\n获得退税\n按时纳税\n为明年报税做好准备\n如何操作\n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\n被抚养人\n，您可能有资格获得某些抵免和扣除。\n申请抵免\n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\n可以退税\n——即使您并未欠缴任何税款，亦可退税。\n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。 \n您可以申请的抵免如下：\nUse tab to go to the next focusable element\n倘若收入低于一定的收入水平\n查看是否有资格获得\n低收入家庭福利优惠\n。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。 \n倘若您是父母或看护人\n如果您满足以下条件，请查找抵免：\n有子女或其他被抚养人\n领养（英文）\n支付儿童保育或被抚养人的护理费用（英文）\n倘若支付高等教育费用\n看看你是否有资格获得教育抵免优惠（英文）\n倘若将资金存入退休储蓄\n查看是否有资格获得退休金储户抵免\n \n倘若投资清洁能源汽车或清洁家庭能源\n若满足以下条件，请查找相关抵免：\n购买清洁（电动或混合动力）车辆（英文）\n改善家庭能源\n \n倘若在市场上购买健康保险\n查看是否有资格获得保费税收抵免（英文）\n。了解如何\n更正因缺少 8962 表格而被拒绝的电子申报表（英文）\n。\n倘若有资格获得其他个人税收抵免\n为以下人员查询不太常见的抵免：\n境外缴税（英文）\n \n多缴社会安全税或\nRRTA\n税（英文）\n \n往年缴纳的替代性最低税（英文）\n \n未分配资本收益税（英文）\n \n扣除 \n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。 \n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。 \n标准扣除与逐项扣除 \n大多数纳税人采用标准扣除，可以让您根据\n报税身份\n从收入中扣除一定金额。\n倘若\n可扣除支出和损失\n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。 \n有些纳税人，包括非本地居民和非全年报税人，\n不能采用标准扣除\n。 \n标准扣除 \n2024 年标准扣除如下： \n单身或已婚单独报税，14,600 美元 \n联合报税的已婚夫妇或符合条件的尚存配偶，29,200 美元 \n户主，21,900 美元 \n倘若符合以下情况，请查看标准扣除： \n年满 65 周岁或失明\n其他人纳税申报表上的被抚养人\n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。\n可扣除的支出 \n无论选择标准扣除还是逐项扣除，均可扣除以下支出：\n赡养费（英文）\n \n商务用车（英文）\n \n商务用房（英文）\n \n您存入个人退休账户 (IRA) 的资金（英文）\n您存入健康储蓄账户的资金（英文）\n \n提前提取储蓄的处罚（英文） \n学生贷款利息（英文）\n \n教师支出（英文）\n \n对于某些军队、政府、个体经营者和残疾人：\n与工作相关的教育支出（英文）\n \n对于军人：\n搬迁支出（英文）\n \n倘若逐项扣除，可以扣除这些支出：\n坏账（英文）\n \n已取消的房屋债务（英文）\n \n资本损失（英文）\n \n向慈善机构捐款（英文）\n \n售房收益（英文）\n \n赌博损失（英文）\n \n房屋抵押贷款利息（英文）\n \n所得税、销售税、房地产税和个人财产税（英文）\n \n灾害和盗窃（英文）\n损失 \n医疗和牙科支出（英文）\n超过\n调整后总收入\n的 7.5% \n其他逐项扣除（英文）\n \n机会区域投资（英文）\n \n获取有关逐项扣除和标准扣除问题的答案（英文）\n\n 收集您的文件\n提交您的纳税申报表 \n","attrs_markdown":"[Skip to main content](https:\/\/www.irs.gov\/zh-hans\/credits-and-deductions-for-individuals#main-content)\n\n第 14224 号行政命令《指定英语为美国官方语言》将英语指定为美国官方语言。因此，所有文件的英文版本均为所有联邦资讯的权威版本。\n\n![](https:\/\/www.irs.gov\/themes\/custom\/pup_irs_barrio\/images\/us_flag_small.png)\n\n美国政府官方网站\n\n以下是你如何知道\n\n以下是你如何知道\n\n![](https:\/\/www.irs.gov\/themes\/custom\/pup_irs_barrio\/images\/icon-dot-gov.svg)\n\n**官方网站使用 .gov**\n\n**.gov** 网站属于美国官方政府组织。\n\n![](https:\/\/www.irs.gov\/themes\/custom\/pup_irs_barrio\/images\/icon-https.svg)\n\n**安全的 .gov 网站使用 HTTPS**\n\n**锁** (![锁着的挂锁图标](https:\/\/www.irs.gov\/themes\/custom\/pup_irs_barrio\/images\/lock.svg)) 或 **https:\/\/** 表示您已安全连接到 .gov 网站。仅在官方、安全的网站上共享敏感信息。\n\n[![主页](https:\/\/www.irs.gov\/themes\/custom\/pup_irs_barrio\/logo.svg) ![主页](https:\/\/www.irs.gov\/themes\/custom\/pup_irs_barrio\/images\/logo-print.svg)](https:\/\/www.irs.gov\/zh-hans \"主页\")\n\n## Information Menu\n- [帮助](https:\/\/www.irs.gov\/zh-hans\/help\/let-us-help-you \"帮助\")\n- [新闻](https:\/\/www.irs.gov\/zh-hans\/newsroom \"新闻\")\n- 中文 (简体)\n  \n  - [English](https:\/\/www.irs.gov\/credits-and-deductions-for-individuals)\n  - [Español](https:\/\/www.irs.gov\/es\/credits-and-deductions-for-individuals)\n  - [中文 (繁體)](https:\/\/www.irs.gov\/zh-hant\/credits-and-deductions-for-individuals)\n  - [한국어](https:\/\/www.irs.gov\/ko\/credits-and-deductions-for-individuals)\n  - [Русский](https:\/\/www.irs.gov\/ru\/credits-and-deductions-for-individuals)\n  - [Tiếng Việt](https:\/\/www.irs.gov\/vi\/credits-and-deductions-for-individuals)\n  - [Kreyòl ayisyen](https:\/\/www.irs.gov\/ht\/credits-and-deductions-for-individuals)\n- [税务专业人士](https:\/\/www.irs.gov\/zh-hans\/tax-professionals)\n- 登录\n  - [个人](https:\/\/sa.www4.irs.gov\/ola\/zh-hans)\n  - [企业](https:\/\/sa.www4.irs.gov\/bola\/zh-hans)\n  - [税务专业人员](https:\/\/sa.www4.irs.gov\/taxpro\/zh-hans)\n  - ## 使用 IRS 账户访问您的税务信息\n    - 退税\n    - 付款\n    - 税务记录\n  - [创建一个帐户](https:\/\/www.irs.gov\/zh-hans\/your-account)\n\n- 搜索\n- ## Help Menu Mobile\n  - 登录\n    - [个人](https:\/\/sa.www4.irs.gov\/ola\/zh-hans)\n    - [企业](https:\/\/sa.www4.irs.gov\/bola\/zh-hans)\n    - [税务专业人员](https:\/\/sa.www4.irs.gov\/taxpro\/zh-hans)\n    - ## 使用 IRS 账户访问您的税务信息\n      - 退税\n      - 付款\n      - 税务记录\n    - [创建一个帐户](https:\/\/www.irs.gov\/zh-hans\/your-account)\n- 菜单\n\n## 主要导航\n[![Home](https:\/\/www.irs.gov\/themes\/custom\/pup_irs_barrio\/logo.svg)](https:\/\/www.irs.gov\/zh-hans \"Home\")\n\n- [申报](https:\/\/www.irs.gov\/zh-hans\/filing)\n- [付款](https:\/\/www.irs.gov\/zh-hans\/payments)\n- [退款](https:\/\/www.irs.gov\/zh-hans\/refunds)\n- [抵免优惠和扣除](https:\/\/www.irs.gov\/zh-hans\/credits-and-deductions)\n- [表格](https:\/\/www.irs.gov\/zh-hans\/forms-instructions)\n- [举报欺诈](https:\/\/www.irs.gov\/zh-hans\/help\/report-fraud)\n\n## [申报](https:\/\/www.irs.gov\/zh-hans\/credits-and-deductions-for-individuals)\n- [概观](https:\/\/www.irs.gov\/zh-hans\/filing)\n- 信息给...\n- [个人](https:\/\/www.irs.gov\/zh-hans\/individual-tax-filing)\n- [商业和自雇人士](https:\/\/www.irs.gov\/zh-hans\/businesses)\n- [慈善和非营利组织](https:\/\/www.irs.gov\/zh-hans\/charities-and-nonprofits)\n- [國際申報者](https:\/\/www.irs.gov\/zh-hans\/individuals\/international-taxpayers)\n- [退休](https:\/\/www.irs.gov\/zh-hans\/retirement-plans)\n- [政府和免稅債券](https:\/\/www.irs.gov\/zh-hans\/government-entities)\n- [印第安部落政府](https:\/\/www.irs.gov\/zh-hans\/government-entities\/indian-tribal-governments)\n- 為個人提交檔\n- [如何提交](https:\/\/www.irs.gov\/zh-hans\/filing\/individuals\/how-to-file)\n- [什么时候提交](https:\/\/www.irs.gov\/zh-hans\/filing\/individuals\/when-to-file)\n- [在哪里提交](https:\/\/www.irs.gov\/zh-hans\/filing\/where-to-file-tax-returns-addresses-listed-by-return-type)\n- [更新您的信息](https:\/\/www.irs.gov\/zh-hans\/filing\/individuals\/update-my-information)\n- 普及的\n- [稅務記錄 (謄本)](https:\/\/www.irs.gov\/zh-hans\/individuals\/get-transcript)\n- [申请雇主身份证号 (EIN)](https:\/\/www.irs.gov\/zh-hans\/businesses\/small-businesses-self-employed\/get-an-employer-identification-number)\n- [修改報稅表](https:\/\/www.irs.gov\/zh-hans\/filing\/file-an-amended-return)\n- [身份保護個人識別號碼 (IP PIN)](https:\/\/www.irs.gov\/zh-hans\/identity-theft-fraud-scams\/get-an-identity-protection-pin)\n## [付款](https:\/\/www.irs.gov\/zh-hans\/credits-and-deductions-for-individuals)\n- [概观](https:\/\/www.irs.gov\/zh-hans\/payments)\n- 支付\n- [银行账户（直接支付）](https:\/\/www.irs.gov\/zh-hans\/payments\/direct-pay-with-bank-account)\n- [付款计划（分期付款协议）](https:\/\/www.irs.gov\/zh-hans\/payments\/online-payment-agreement-application)\n- [电子联邦税务付款系统（EFTPS）](https:\/\/www.irs.gov\/zh-hans\/payments\/eftps-the-electronic-federal-tax-payment-system)\n- 普及的\n- [您的在线账户](https:\/\/www.irs.gov\/zh-hans\/your-account)\n- [預扣稅金估算表](https:\/\/www.irs.gov\/zh-hans\/individuals\/tax-withholding-estimator)\n- [估计税](https:\/\/www.irs.gov\/zh-hans\/businesses\/small-businesses-self-employed\/estimated-taxes)\n- [罚款](https:\/\/www.irs.gov\/zh-hans\/payments\/penalties)\n## [退款](https:\/\/www.irs.gov\/zh-hans\/credits-and-deductions-for-individuals)\n- [概观](https:\/\/www.irs.gov\/zh-hans\/refunds)\n- [我的退税在哪里？](https:\/\/www.irs.gov\/zh-hans\/refunds\/about-refunds)\n- [Reduced refunds](https:\/\/www.irs.gov\/zh-hans\/refunds\/reduced-refund)\n- [直接存款](https:\/\/www.irs.gov\/zh-hans\/refunds\/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts)\n- [我的修正税表在哪里？](https:\/\/www.irs.gov\/zh-hans\/filing\/wheres-my-amended-return)\n## [抵免优惠和扣除](https:\/\/www.irs.gov\/zh-hans\/credits-and-deductions-for-individuals)\n- [概观](https:\/\/www.irs.gov\/zh-hans\/credits-and-deductions)\n- 信息给...\n- [个人](https:\/\/www.irs.gov\/zh-hans\/credits-and-deductions-for-individuals \"给您和您的家人\")\n- [商业和自雇人士](https:\/\/www.irs.gov\/zh-hans\/credits-deductions\/businesses \"标准里程和其他信息\")\n- 普及的\n- [低收入家庭抵免优惠 (EITC)](https:\/\/www.irs.gov\/zh-hans\/credits-deductions\/individuals\/earned-income-tax-credit-eitc)\n- [子女税优惠](https:\/\/www.irs.gov\/zh-hans\/credits-deductions\/individuals\/child-tax-credit)\n- [清洁车辆和能源抵免优惠](https:\/\/www.irs.gov\/zh-hans\/credits-deductions\/clean-vehicle-and-energy-credits)\n- [标准扣除](https:\/\/www.irs.gov\/zh-hans\/help\/ita\/how-much-is-my-standard-deduction)\n- [退休计划](https:\/\/www.irs.gov\/zh-hans\/retirement-plans)\n## [表格](https:\/\/www.irs.gov\/zh-hans\/credits-and-deductions-for-individuals)\n- [概观](https:\/\/www.irs.gov\/zh-hans\/forms-instructions)\n- 表格和说明\n- [1040表格](https:\/\/www.irs.gov\/zh-hans\/forms-pubs\/about-form-1040 \"个人所得税申报表\")\n- [1040表格 指示](https:\/\/www.irs.gov\/zh-hans\/node\/100166 \"表格1040的說明\")\n- [W-9表格](https:\/\/www.irs.gov\/zh-hans\/forms-pubs\/about-form-w-9 \"申請納稅人識別號碼 (TIN) 及證明書\")\n- [4506-T表格](https:\/\/www.irs.gov\/zh-hans\/forms-pubs\/about-form-4506-t \"索取報稅表的要求\")\n- [W-4表格](https:\/\/www.irs.gov\/zh-hans\/forms-pubs\/about-form-w-4 \"雇员的预扣税金证明\")\n- [941表格](https:\/\/www.irs.gov\/zh-hans\/forms-pubs\/about-form-941 \"雇主的季度联邦纳税申报表\")\n- [W-2表格](https:\/\/www.irs.gov\/zh-hans\/forms-pubs\/about-form-w-2 \"工资与税务说明书\")\n- [9465表格](https:\/\/www.irs.gov\/zh-hans\/forms-pubs\/about-form-9465 \"分期付款协议申请\")\n- 普及的给税务专业人士\n- [1040-X表格](https:\/\/www.irs.gov\/zh-hans\/forms-pubs\/about-form-1040x \"修改过的个人所得税申报表\")\n- [2848表格](https:\/\/www.irs.gov\/zh-hans\/forms-pubs\/about-form-2848 \"委托代理证书\")\n- [W-7表格](https:\/\/www.irs.gov\/zh-hans\/forms-pubs\/about-form-w-7 \"申请ITIN\")\n- [通告230号](https:\/\/www.irs.gov\/zh-hans\/tax-professionals\/office-of-professional-responsibility-and-circular-230 \"国税局（IRS）执业管理规例\")\n## [举报欺诈](https:\/\/www.irs.gov\/zh-hans\/credits-and-deductions-for-individuals)\n- [概观](https:\/\/www.irs.gov\/zh-hans\/help\/report-fraud)\n- [税务欺诈和诈骗](https:\/\/www.irs.gov\/zh-hans\/help\/report-fraud\/report-tax-fraud-a-scam-or-law-violation)\n- [身份盗窃](https:\/\/www.irs.gov\/zh-hans\/identity-theft-central)\n- [伪造的国税局电子邮件或信息](https:\/\/www.irs.gov\/zh-hans\/help\/report-fraud\/report-fake-irs-treasury-or-tax-related-emails-and-messages)\n- [报税员](https:\/\/www.irs.gov\/zh-hans\/help\/report-fraud\/make-a-complaint-about-a-tax-return-preparer)\n\n## Info Menu Mobile\n- [慈善与非营利组织](https:\/\/www.irs.gov\/zh-hans\/charities-and-nonprofits)\n- [帮助](https:\/\/www.irs.gov\/zh-hans\/help\/let-us-help-you \"帮助\")\n- 中文 (简体)\n  \n  - [English](https:\/\/www.irs.gov\/credits-and-deductions-for-individuals)\n  - [Español](https:\/\/www.irs.gov\/es\/credits-and-deductions-for-individuals)\n  - [中文 (繁體)](https:\/\/www.irs.gov\/zh-hant\/credits-and-deductions-for-individuals)\n  - [한국어](https:\/\/www.irs.gov\/ko\/credits-and-deductions-for-individuals)\n  - [Русский](https:\/\/www.irs.gov\/ru\/credits-and-deductions-for-individuals)\n  - [Tiếng Việt](https:\/\/www.irs.gov\/vi\/credits-and-deductions-for-individuals)\n  - [Kreyòl ayisyen](https:\/\/www.irs.gov\/ht\/credits-and-deductions-for-individuals)\n- [新闻](https:\/\/www.irs.gov\/zh-hans\/newsroom \"新闻\")\n- [税务专业人士](https:\/\/www.irs.gov\/zh-hans\/tax-professionals \"Tax Pros\")\n\n## 主要导航\n- [申报](https:\/\/www.irs.gov\/zh-hans\/filing)\n- [付款](https:\/\/www.irs.gov\/zh-hans\/payments)\n- [退款](https:\/\/www.irs.gov\/zh-hans\/refunds)\n- [抵免优惠和扣除](https:\/\/www.irs.gov\/zh-hans\/credits-and-deductions)\n- [表格和说明](https:\/\/www.irs.gov\/zh-hans\/forms-instructions)\n\n1. [首页](https:\/\/www.irs.gov\/zh-hans)\n2. [優惠額和扣除 （英文）](https:\/\/www.irs.gov\/credits-and-deductions)\n3. 个人的抵免优惠和扣除\n# 个人的抵免优惠和扣除\n\n- [English](https:\/\/www.irs.gov\/credits-and-deductions-for-individuals)\n- [Español](https:\/\/www.irs.gov\/es\/credits-and-deductions-for-individuals)\n- [中文 (简体)](https:\/\/www.irs.gov\/zh-hans\/credits-and-deductions-for-individuals)\n- [中文 (繁體)](https:\/\/www.irs.gov\/zh-hant\/credits-and-deductions-for-individuals)\n- [한국어](https:\/\/www.irs.gov\/ko\/credits-and-deductions-for-individuals)\n- [Русский](https:\/\/www.irs.gov\/ru\/credits-and-deductions-for-individuals)\n- [Tiếng Việt](https:\/\/www.irs.gov\/vi\/credits-and-deductions-for-individuals)\n- [Kreyòl ayisyen](https:\/\/www.irs.gov\/ht\/credits-and-deductions-for-individuals)\n\n### More In 優惠額和扣除 （英文）\n- [家庭、被抚养人和学生（英文）](https:\/\/www.irs.gov\/credits-deductions\/family-dependents-and-students-credits \"家庭、被抚养人和学生（英文）\")\n- [清洁能源和车辆抵免和扣除（英文）](https:\/\/www.irs.gov\/credits-deductions\/clean-vehicle-and-energy-credits \"清洁能源和车辆抵免和扣除（英文）\")\n- [个人税务抵免和扣除](https:\/\/www.irs.gov\/zh-hans\/credits-and-deductions-for-individuals \"个人税务抵免和扣除\")\n- [企业和自雇人的抵免和扣除](https:\/\/www.irs.gov\/zh-hans\/credits-deductions\/businesses \"企业和自雇人的抵免和扣除\")\n\n## 本节内容包括：\n[如何报税：分步指导](https:\/\/www.irs.gov\/zh-hans\/how-to-file-your-taxes-step-by-step \"如何报税：分步指导\")  \n [查看是否需要报税](https:\/\/www.irs.gov\/zh-hans\/individuals\/check-if-you-need-to-file-a-tax-return \"查看您是否需要提交纳税申报表\")  \n [收集文件](https:\/\/www.irs.gov\/zh-hans\/filing\/gather-your-documents \"收集您的文件\")  \n **税收抵免与税收减免**  \n [提交您的申报表](https:\/\/www.irs.gov\/zh-hans\/filing\/individuals\/how-to-file \"提交您的纳税申报表\")  \n [获得退税](https:\/\/www.irs.gov\/zh-hans\/refunds\/about-refunds \"退税\")  \n [按时纳税](https:\/\/www.irs.gov\/zh-hans\/payments\/pay-taxes-on-time \"按时缴税\")  \n [为明年报税做好准备](https:\/\/www.irs.gov\/zh-hans\/filing\/be-ready-to-file-taxes-next-year \"为明年报税做好准备\")\n***\n## 如何操作\n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[被抚养人](https:\/\/www.irs.gov\/zh-hans\/credits-deductions\/individuals\/dependents \"被抚养人\")，您可能有资格获得某些抵免和扣除。\n\n## 申请抵免\n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[可以退税](https:\/\/www.irs.gov\/zh-hans\/credits-deductions\/individuals\/refundable-tax-credits)——即使您并未欠缴任何税款，亦可退税。\n\n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。\n\n### 您可以申请的抵免如下：\nUse tab to go to the next focusable element\n\n#### [倘若收入低于一定的收入水平](https:\/\/www.irs.gov\/zh-hans\/credits-and-deductions-for-individuals#collapseCollapsible1708636033476_917600)\n查看是否有资格获得[低收入家庭福利优惠](https:\/\/www.irs.gov\/zh-hans\/credits-deductions\/individuals\/earned-income-tax-credit-eitc \"低收入家庭福利优惠（EITC）\")。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。\n\n#### [倘若您是父母或看护人](https:\/\/www.irs.gov\/zh-hans\/credits-and-deductions-for-individuals#collapseCollapsible1708636033477_231783)\n如果您满足以下条件，请查找抵免：  \n [有子女或其他被抚养人](https:\/\/www.irs.gov\/zh-hans\/credits-deductions\/individuals\/child-tax-credit \"子女税务优惠\")  \n [领养（英文）](https:\/\/www.irs.gov\/zh-hans\/credits-deductions\/individuals\/adoption-credit \"领养税务优惠\")  \n [支付儿童保育或被抚养人的护理费用（英文）](https:\/\/www.irs.gov\/credits-deductions\/individuals\/child-and-dependent-care-credit-information \"Child and Dependent Care Credit information\")\n\n#### [倘若支付高等教育费用](https:\/\/www.irs.gov\/zh-hans\/credits-and-deductions-for-individuals#collapseCollapsible1708636033478_714868)\n[看看你是否有资格获得教育抵免优惠（英文）](https:\/\/www.irs.gov\/credits-deductions\/individuals\/education-credits-aotc-and-llc \"Education credits - AOTC and LLC\")\n\n#### [倘若将资金存入退休储蓄](https:\/\/www.irs.gov\/zh-hans\/credits-and-deductions-for-individuals#collapseCollapsible1708636033478_444047)\n[查看是否有资格获得退休金储户抵免](https:\/\/www.irs.gov\/zh-hans\/retirement-plans\/plan-participant-employee\/retirement-savings-contributions-credit-savers-credit \"退休金储蓄供款抵免优惠（储户抵免优惠）\")\n\n#### [倘若投资清洁能源汽车或清洁家庭能源](https:\/\/www.irs.gov\/zh-hans\/credits-and-deductions-for-individuals#collapseCollapsible1708636033479_567989)\n若满足以下条件，请查找相关抵免：\n\n[购买清洁（电动或混合动力）车辆（英文）](https:\/\/www.irs.gov\/zh-hans\/clean-vehicle-tax-credits \"清洁能源汽车税收抵免\")\n\n[改善家庭能源](https:\/\/www.irs.gov\/zh-hans\/credits-deductions\/home-energy-tax-credits \"住宅清洁能源税收抵免\")\n\n#### [倘若在市场上购买健康保险](https:\/\/www.irs.gov\/zh-hans\/credits-and-deductions-for-individuals#collapseCollapsible1708636033480_756227)\n[查看是否有资格获得保费税收抵免（英文）](https:\/\/www.irs.gov\/affordable-care-act\/individuals-and-families\/the-premium-tax-credit-the-basics \"The Premium Tax Credit – The basics\")。了解如何[更正因缺少 8962 表格而被拒绝的电子申报表（英文）](https:\/\/www.irs.gov\/newsroom\/how-to-correct-an-electronically-filed-return-rejected-for-a-missing-form-8962 \"How to correct an electronically filed return rejected for a missing Form 8962\")。\n\n#### [倘若有资格获得其他个人税收抵免](https:\/\/www.irs.gov\/zh-hans\/credits-and-deductions-for-individuals#collapseCollapsible1708636033481_258483)\n为以下人员查询不太常见的抵免：\n\n[境外缴税（英文）](https:\/\/www.irs.gov\/individuals\/international-taxpayers\/foreign-tax-credit \"Foreign Tax Credit\")\n\n[多缴社会安全税或 RRTA 税（英文）](https:\/\/www.irs.gov\/taxtopics\/tc608 \"Topic no. 608, Excess Social Security and RRTA tax withheld\")\n\n[往年缴纳的替代性最低税（英文）](https:\/\/www.irs.gov\/forms-pubs\/about-form-8801 \"About Form 8801, Credit for Prior Year Minimum Tax - Individuals, Estates, and Trusts\")\n\n[未分配资本收益税（英文）](https:\/\/www.irs.gov\/forms-pubs\/about-form-2438 \"About Form 2438, Undistributed Capital Gains Tax Return\")\n## 扣除\n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。\n\n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。\n\n### 标准扣除与逐项扣除\n大多数纳税人采用标准扣除，可以让您根据[报税身份](https:\/\/www.irs.gov\/zh-hans\/filing\/federal-income-tax-rates-and-brackets \"联邦税率和税级\")从收入中扣除一定金额。\n\n倘若 [可扣除支出和损失](https:\/\/www.irs.gov\/publications\/p17zhs#en_US_2024_publink1000172998 \"17 号刊物 (2025), 您的联邦 所得税\")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。\n\n有些纳税人，包括非本地居民和非全年报税人，[不能采用标准扣除](https:\/\/www.irs.gov\/publications\/p17zhs#en_US_2024_publink1000173004 \"17 号刊物 (2025), 您的联邦 所得税\")。\n\n### 标准扣除\n2024 年标准扣除如下：\n\n- 单身或已婚单独报税，14,600 美元\n- 联合报税的已婚夫妇或符合条件的尚存配偶，29,200 美元\n- 户主，21,900 美元\n\n倘若符合以下情况，请查看标准扣除：\n\n- [年满 65 周岁或失明](https:\/\/www.irs.gov\/publications\/p17zhs#en_US_2024_publink1000283783 \"17 号刊物 (2025), 您的联邦 所得税\")\n- [其他人纳税申报表上的被抚养人](https:\/\/www.irs.gov\/publications\/p17zhs#en_US_2024_publink1000173023 \"17 号刊物 (2025), 您的联邦 所得税\")\n\n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。\n\n### 可扣除的支出\n无论选择标准扣除还是逐项扣除，均可扣除以下支出：\n\n- [赡养费（英文）](https:\/\/www.irs.gov\/taxtopics\/tc452 \"Topic no. 452, Alimony and separate maintenance\")\n- [商务用车（英文）](https:\/\/www.irs.gov\/taxtopics\/tc510 \"Topic no. 510, Business use of car\")\n- [商务用房（英文）](https:\/\/www.irs.gov\/taxtopics\/tc509 \"Topic no. 509, Business use of home\")\n- [您存入个人退休账户 (IRA) 的资金（英文）](https:\/\/www.irs.gov\/retirement-plans\/ira-deduction-limits \"IRA deduction limits\")\n- [您存入健康储蓄账户的资金（英文）](https:\/\/www.irs.gov\/forms-pubs\/about-publication-969 \"About Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans\")\n- [提前提取储蓄的处罚（英文）](https:\/\/www.irs.gov\/instructions\/i1040gi#en_US_2024_publink10002112 \"1040 (2025) \")\n- [学生贷款利息（英文）](https:\/\/www.irs.gov\/taxtopics\/tc456 \"Topic no. 456, Student loan interest deduction\")\n- [教师支出（英文）](https:\/\/www.irs.gov\/individuals\/deducting-teachers-educational-expenses \"Deducting teachers' educational expenses\")\n- 对于某些军队、政府、个体经营者和残疾人：[与工作相关的教育支出（英文）](https:\/\/www.irs.gov\/taxtopics\/tc513 \"Topic no. 513, Work-related education expenses\")\n- 对于军人：[搬迁支出（英文）](https:\/\/www.irs.gov\/help\/ita\/can-i-deduct-my-moving-expenses \"Can I deduct my moving expenses?\")\n\n倘若逐项扣除，可以扣除这些支出：\n\n- [坏账（英文）](https:\/\/www.irs.gov\/taxtopics\/tc453 \"Topic no. 453, Bad debt deduction\")\n- [已取消的房屋债务（英文）](https:\/\/www.irs.gov\/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 \"How do I report the debt forgiven on my residence due to foreclosure, repossession, abandonment, or because of a loan modification or short sale?\")\n- [资本损失（英文）](https:\/\/www.irs.gov\/taxtopics\/tc409 \"Topic no. 409, Capital gains and losses\")\n- [向慈善机构捐款（英文）](https:\/\/www.irs.gov\/taxtopics\/tc506 \"Topic no. 506, Charitable contributions\")\n- [售房收益（英文）](https:\/\/www.irs.gov\/publications\/p523 \"Publication 523 (2025), Selling Your Home\")\n- [赌博损失（英文）](https:\/\/www.irs.gov\/help\/ita\/how-do-i-claim-my-gambling-winnings-andor-losses \"How do I claim my gambling winnings and\/or losses?\")\n- [房屋抵押贷款利息（英文）](https:\/\/www.irs.gov\/help\/ita\/can-i-deduct-my-mortgage-related-expenses \"Can I deduct my mortgage-related expenses?\")\n- [所得税、销售税、房地产税和个人财产税（英文）](https:\/\/www.irs.gov\/taxtopics\/tc503 \"Topic no. 503, Deductible taxes\")\n- [灾害和盗窃（英文）](https:\/\/www.irs.gov\/publications\/p547 \"Publication 547 (2025), Casualties, Disasters, and Thefts\")损失\n- [医疗和牙科支出（英文）](https:\/\/www.irs.gov\/taxtopics\/tc502 \"Topic no. 502, Medical and dental expenses\")超过[调整后总收入](https:\/\/www.irs.gov\/zh-hans\/filing\/adjusted-gross-income \"调整后总收入\")的 7.5%\n- [其他逐项扣除（英文）](https:\/\/www.irs.gov\/help\/ita\/can-i-claim-my-expenses-as-miscellaneous-itemized-deductions-on-schedule-a \"Can I claim my expenses as miscellaneous itemized deductions on Schedule A?\")\n- [机会区域投资（英文）](https:\/\/www.irs.gov\/credits-deductions\/businesses\/opportunity-zones \"Opportunity zones\")\n\n[获取有关逐项扣除和标准扣除问题的答案（英文）](https:\/\/www.irs.gov\/faqs\/itemized-deductions-standard-deduction \"Itemized deductions, standard deduction\")\n\n[** 收集您的文件](https:\/\/www.irs.gov\/zh-hans\/filing\/gather-your-documents \"收集您的文件\") [提交您的纳税申报表 **](https:\/\/www.irs.gov\/zh-hans\/filing\/individuals\/how-to-file \"提交您的纳税申报表\")\n\nPage Last Reviewed or Updated: 14-Jan-2026\n\n- [Share](https:\/\/www.irs.gov\/zh-hans\/credits-and-deductions-for-individuals)\n  - [Facebook](https:\/\/www.irs.gov\/#facebook)\n  - [Twitter](https:\/\/www.irs.gov\/#twitter)\n  - [Linkedin](https:\/\/www.irs.gov\/#linkedin)\n- Print\n\n## Footer Navigation\n- 我们的机构\n  - [关于美国国税局](https:\/\/www.irs.gov\/zh-hans\/about-irs)\n  - [职业机会](https:\/\/jobs.irs.gov\/)\n  - [业务和预算](https:\/\/www.irs.gov\/zh-hans\/statistics\/soi-tax-stats-irs-operations-and-budget)\n  - [税务统计](https:\/\/www.irs.gov\/zh-hans\/statistics)\n  - [帮助](https:\/\/www.irs.gov\/zh-hans\/help\/let-us-help-you)\n  - [查找当地办事处](https:\/\/www.irs.gov\/zh-hans\/help\/contact-your-local-irs-office)\n- 知道你的权益\n  - [纳税人权利法案](https:\/\/www.irs.gov\/zh-hans\/taxpayer-bill-of-rights)\n  - [纳税人辩护服务处](https:\/\/www.irs.gov\/zh-hans\/taxpayer-advocate)\n  - [独立上诉办公室](https:\/\/www.irs.gov\/zh-hans\/appeals)\n  - [公民权利](https:\/\/www.irs.gov\/zh-hans\/about-irs\/protecting-taxpayer-civil-rights)\n  - [FOIA](https:\/\/www.irs.gov\/privacy-disclosure\/irs-freedom-of-information)\n  - [没有恐惧法案数据](https:\/\/home.treasury.gov\/footer\/no-fear-act)\n  - [对指南的信赖](https:\/\/www.irs.gov\/zh-hans\/newsroom\/general-overview-of-taxpayer-reliance-on-guidance-published-in-the-internal-revenue-bulletin-and-faqs)\n- 解决问题\n  - [国税局通知和信件](https:\/\/www.irs.gov\/zh-hans\/individuals\/understanding-your-irs-notice-or-letter)\n  - [身份盗窃](https:\/\/www.irs.gov\/zh-hans\/identity-theft-central)\n  - [税务诈骗](https:\/\/www.irs.gov\/zh-hans\/help\/tax-scams)\n  - [税务欺诈](https:\/\/www.irs.gov\/zh-hans\/compliance\/criminal-investigation\/tax-fraud-alerts)\n  - [刑事调查](https:\/\/www.irs.gov\/zh-hans\/compliance\/criminal-investigation)\n  - [检举人办公室](https:\/\/www.irs.gov\/zh-hans\/compliance\/whistleblower-office)\n- 语言\n  - [Español](https:\/\/www.irs.gov\/es)\n  - [中文 (简体)](https:\/\/www.irs.gov\/zh-hans)\n  - [中文 (繁體)](https:\/\/www.irs.gov\/zh-hant)\n  - [한국어](https:\/\/www.irs.gov\/ko)\n  - [Pусский](https:\/\/www.irs.gov\/ru)\n  - [Tiếng Việt](https:\/\/www.irs.gov\/vi)\n  - [Kreyòl ayisyen](https:\/\/www.irs.gov\/ht)\n  - [English](https:\/\/www.irs.gov\/)\n- 相关网站\n  - [美国财政部](https:\/\/www.treasury.gov\/)\n  - [财政部税务行政监察长](https:\/\/www.treasury.gov\/tigta\/)\n  - [USA.gov](https:\/\/www.usa.gov\/)\n  - [USAspending.gov](https:\/\/www.usaspending.gov\/)\n  - [Vote.gov](https:\/\/vote.gov\/)\n\n[![主页](https:\/\/www.irs.gov\/themes\/custom\/pup_irs_barrio\/logo.svg)](https:\/\/www.irs.gov\/zh-hans)\n\n## Subfooter\n- [隐私政策](https:\/\/www.irs.gov\/zh-hans\/privacy-disclosure\/irs-privacy-policy)\n- [无障碍](https:\/\/www.irs.gov\/zh-hans\/accessibility)\n\n✓\n\nThanks for sharing\\!\n\n[AddToAny](https:\/\/www.addtoany.com\/ \"Share Buttons\")\n\n[More…](https:\/\/www.irs.gov\/zh-hans\/credits-and-deductions-for-individuals#addtoany \"Show all\")","attrs_readable_markdown":"## 本节内容包括：\n[如何报税：分步指导](https:\/\/www.irs.gov\/zh-hans\/how-to-file-your-taxes-step-by-step \"如何报税：分步指导\")  \n [查看是否需要报税](https:\/\/www.irs.gov\/zh-hans\/individuals\/check-if-you-need-to-file-a-tax-return \"查看您是否需要提交纳税申报表\")  \n [收集文件](https:\/\/www.irs.gov\/zh-hans\/filing\/gather-your-documents \"收集您的文件\")  \n **税收抵免与税收减免**  \n [提交您的申报表](https:\/\/www.irs.gov\/zh-hans\/filing\/individuals\/how-to-file \"提交您的纳税申报表\")  \n [获得退税](https:\/\/www.irs.gov\/zh-hans\/refunds\/about-refunds \"退税\")  \n [按时纳税](https:\/\/www.irs.gov\/zh-hans\/payments\/pay-taxes-on-time \"按时缴税\")  \n [为明年报税做好准备](https:\/\/www.irs.gov\/zh-hans\/filing\/be-ready-to-file-taxes-next-year \"为明年报税做好准备\")\n***\n## 如何操作\n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[被抚养人](https:\/\/www.irs.gov\/zh-hans\/credits-deductions\/individuals\/dependents \"被抚养人\")，您可能有资格获得某些抵免和扣除。\n\n## 申请抵免\n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[可以退税](https:\/\/www.irs.gov\/zh-hans\/credits-deductions\/individuals\/refundable-tax-credits)——即使您并未欠缴任何税款，亦可退税。\n\n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。\n\n### 您可以申请的抵免如下：\nUse tab to go to the next focusable element\n\n[倘若收入低于一定的收入水平](https:\/\/www.irs.gov\/zh-hans\/credits-and-deductions-for-individuals#collapseCollapsible1708636033476_917600)\n\n查看是否有资格获得[低收入家庭福利优惠](https:\/\/www.irs.gov\/zh-hans\/credits-deductions\/individuals\/earned-income-tax-credit-eitc \"低收入家庭福利优惠（EITC）\")。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。\n\n[倘若您是父母或看护人](https:\/\/www.irs.gov\/zh-hans\/credits-and-deductions-for-individuals#collapseCollapsible1708636033477_231783)\n\n如果您满足以下条件，请查找抵免：  \n [有子女或其他被抚养人](https:\/\/www.irs.gov\/zh-hans\/credits-deductions\/individuals\/child-tax-credit \"子女税务优惠\")  \n [领养（英文）](https:\/\/www.irs.gov\/zh-hans\/credits-deductions\/individuals\/adoption-credit \"领养税务优惠\")  \n [支付儿童保育或被抚养人的护理费用（英文）](https:\/\/www.irs.gov\/credits-deductions\/individuals\/child-and-dependent-care-credit-information \"Child and Dependent Care Credit information\")\n\n[倘若支付高等教育费用](https:\/\/www.irs.gov\/zh-hans\/credits-and-deductions-for-individuals#collapseCollapsible1708636033478_714868)\n\n[看看你是否有资格获得教育抵免优惠（英文）](https:\/\/www.irs.gov\/credits-deductions\/individuals\/education-credits-aotc-and-llc \"Education credits - AOTC and LLC\")\n\n[倘若将资金存入退休储蓄](https:\/\/www.irs.gov\/zh-hans\/credits-and-deductions-for-individuals#collapseCollapsible1708636033478_444047)\n\n[查看是否有资格获得退休金储户抵免](https:\/\/www.irs.gov\/zh-hans\/retirement-plans\/plan-participant-employee\/retirement-savings-contributions-credit-savers-credit \"退休金储蓄供款抵免优惠（储户抵免优惠）\")\n\n[倘若投资清洁能源汽车或清洁家庭能源](https:\/\/www.irs.gov\/zh-hans\/credits-and-deductions-for-individuals#collapseCollapsible1708636033479_567989)\n\n若满足以下条件，请查找相关抵免：\n\n[购买清洁（电动或混合动力）车辆（英文）](https:\/\/www.irs.gov\/zh-hans\/clean-vehicle-tax-credits \"清洁能源汽车税收抵免\")\n\n[改善家庭能源](https:\/\/www.irs.gov\/zh-hans\/credits-deductions\/home-energy-tax-credits \"住宅清洁能源税收抵免\")\n\n[倘若在市场上购买健康保险](https:\/\/www.irs.gov\/zh-hans\/credits-and-deductions-for-individuals#collapseCollapsible1708636033480_756227)\n\n[查看是否有资格获得保费税收抵免（英文）](https:\/\/www.irs.gov\/affordable-care-act\/individuals-and-families\/the-premium-tax-credit-the-basics \"The Premium Tax Credit – The basics\")。了解如何[更正因缺少 8962 表格而被拒绝的电子申报表（英文）](https:\/\/www.irs.gov\/newsroom\/how-to-correct-an-electronically-filed-return-rejected-for-a-missing-form-8962 \"How to correct an electronically filed return rejected for a missing Form 8962\")。\n\n[倘若有资格获得其他个人税收抵免](https:\/\/www.irs.gov\/zh-hans\/credits-and-deductions-for-individuals#collapseCollapsible1708636033481_258483)\n\n为以下人员查询不太常见的抵免：\n\n[境外缴税（英文）](https:\/\/www.irs.gov\/individuals\/international-taxpayers\/foreign-tax-credit \"Foreign Tax Credit\")\n\n[多缴社会安全税或 RRTA 税（英文）](https:\/\/www.irs.gov\/taxtopics\/tc608 \"Topic no. 608, Excess Social Security and RRTA tax withheld\")\n\n[往年缴纳的替代性最低税（英文）](https:\/\/www.irs.gov\/forms-pubs\/about-form-8801 \"About Form 8801, Credit for Prior Year Minimum Tax - Individuals, Estates, and Trusts\")\n\n[未分配资本收益税（英文）](https:\/\/www.irs.gov\/forms-pubs\/about-form-2438 \"About Form 2438, Undistributed Capital Gains Tax Return\")\n## 扣除\n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。\n\n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。\n\n### 标准扣除与逐项扣除\n大多数纳税人采用标准扣除，可以让您根据[报税身份](https:\/\/www.irs.gov\/zh-hans\/filing\/federal-income-tax-rates-and-brackets \"联邦税率和税级\")从收入中扣除一定金额。\n\n倘若[可扣除支出和损失](https:\/\/www.irs.gov\/publications\/p17zhs#en_US_2024_publink1000172998 \"17 号刊物 (2025), 您的联邦 所得税\")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。\n\n有些纳税人，包括非本地居民和非全年报税人，[不能采用标准扣除](https:\/\/www.irs.gov\/publications\/p17zhs#en_US_2024_publink1000173004 \"17 号刊物 (2025), 您的联邦 所得税\")。\n\n### 标准扣除\n2024 年标准扣除如下：\n\n- 单身或已婚单独报税，14,600 美元\n- 联合报税的已婚夫妇或符合条件的尚存配偶，29,200 美元\n- 户主，21,900 美元\n\n倘若符合以下情况，请查看标准扣除：\n\n- [年满 65 周岁或失明](https:\/\/www.irs.gov\/publications\/p17zhs#en_US_2024_publink1000283783 \"17 号刊物 (2025), 您的联邦 所得税\")\n- [其他人纳税申报表上的被抚养人](https:\/\/www.irs.gov\/publications\/p17zhs#en_US_2024_publink1000173023 \"17 号刊物 (2025), 您的联邦 所得税\")\n\n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。\n\n### 可扣除的支出\n无论选择标准扣除还是逐项扣除，均可扣除以下支出：\n\n- [赡养费（英文）](https:\/\/www.irs.gov\/taxtopics\/tc452 \"Topic no. 452, Alimony and separate maintenance\")\n- [商务用车（英文）](https:\/\/www.irs.gov\/taxtopics\/tc510 \"Topic no. 510, Business use of car\")\n- [商务用房（英文）](https:\/\/www.irs.gov\/taxtopics\/tc509 \"Topic no. 509, Business use of home\")\n- [您存入个人退休账户 (IRA) 的资金（英文）](https:\/\/www.irs.gov\/retirement-plans\/ira-deduction-limits \"IRA deduction limits\")\n- [您存入健康储蓄账户的资金（英文）](https:\/\/www.irs.gov\/forms-pubs\/about-publication-969 \"About Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans\")\n- [提前提取储蓄的处罚（英文）](https:\/\/www.irs.gov\/instructions\/i1040gi#en_US_2024_publink10002112 \"1040 (2025) \")\n- [学生贷款利息（英文）](https:\/\/www.irs.gov\/taxtopics\/tc456 \"Topic no. 456, Student loan interest deduction\")\n- [教师支出（英文）](https:\/\/www.irs.gov\/individuals\/deducting-teachers-educational-expenses \"Deducting teachers' educational expenses\")\n- 对于某些军队、政府、个体经营者和残疾人：[与工作相关的教育支出（英文）](https:\/\/www.irs.gov\/taxtopics\/tc513 \"Topic no. 513, Work-related education expenses\")\n- 对于军人：[搬迁支出（英文）](https:\/\/www.irs.gov\/help\/ita\/can-i-deduct-my-moving-expenses \"Can I deduct my moving expenses?\")\n\n倘若逐项扣除，可以扣除这些支出：\n\n- [坏账（英文）](https:\/\/www.irs.gov\/taxtopics\/tc453 \"Topic no. 453, Bad debt deduction\")\n- [已取消的房屋债务（英文）](https:\/\/www.irs.gov\/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 \"How do I report the debt forgiven on my residence due to foreclosure, repossession, abandonment, or because of a loan modification or short sale?\")\n- [资本损失（英文）](https:\/\/www.irs.gov\/taxtopics\/tc409 \"Topic no. 409, Capital gains and losses\")\n- [向慈善机构捐款（英文）](https:\/\/www.irs.gov\/taxtopics\/tc506 \"Topic no. 506, Charitable contributions\")\n- [售房收益（英文）](https:\/\/www.irs.gov\/publications\/p523 \"Publication 523 (2025), Selling Your Home\")\n- [赌博损失（英文）](https:\/\/www.irs.gov\/help\/ita\/how-do-i-claim-my-gambling-winnings-andor-losses \"How do I claim my gambling winnings and\/or losses?\")\n- [房屋抵押贷款利息（英文）](https:\/\/www.irs.gov\/help\/ita\/can-i-deduct-my-mortgage-related-expenses \"Can I deduct my mortgage-related expenses?\")\n- [所得税、销售税、房地产税和个人财产税（英文）](https:\/\/www.irs.gov\/taxtopics\/tc503 \"Topic no. 503, Deductible taxes\")\n- [灾害和盗窃（英文）](https:\/\/www.irs.gov\/publications\/p547 \"Publication 547 (2025), Casualties, Disasters, and Thefts\")损失\n- [医疗和牙科支出（英文）](https:\/\/www.irs.gov\/taxtopics\/tc502 \"Topic no. 502, Medical and dental expenses\")超过[调整后总收入](https:\/\/www.irs.gov\/zh-hans\/filing\/adjusted-gross-income \"调整后总收入\")的 7.5%\n- [其他逐项扣除（英文）](https:\/\/www.irs.gov\/help\/ita\/can-i-claim-my-expenses-as-miscellaneous-itemized-deductions-on-schedule-a \"Can I claim my expenses as miscellaneous itemized deductions on Schedule A?\")\n- [机会区域投资（英文）](https:\/\/www.irs.gov\/credits-deductions\/businesses\/opportunity-zones \"Opportunity zones\")\n\n[获取有关逐项扣除和标准扣除问题的答案（英文）](https:\/\/www.irs.gov\/faqs\/itemized-deductions-standard-deduction \"Itemized deductions, standard deduction\")\n\n[** 收集您的文件](https:\/\/www.irs.gov\/zh-hans\/filing\/gather-your-documents \"收集您的文件\") [提交您的纳税申报表 **](https:\/\/www.irs.gov\/zh-hans\/filing\/individuals\/how-to-file \"提交您的纳税申报表\")","meta_canonical":null}

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URL	https://www.irs.gov/zh-hans/credits-and-deductions-for-individuals
Last Crawled	2026-04-09 08:56:22 (6 days ago)
First Indexed	2024-01-30 18:12:08 (2 years ago)
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Meta Title	个人的抵免优惠和扣除 \| Internal Revenue Service
Meta Description	提交纳税申报表时，可以申请抵免与扣除，以降低缴税金额。确保获得符合条件的所有抵免与扣除。
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Boilerpipe Text	本节内容包括：如何报税：分步指导查看是否需要报税收集文件税收抵免与税收减免提交您的申报表获得退税按时纳税为明年报税做好准备如何操作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。如果您有合格的被抚养人，您可能有资格获得某些抵免和扣除。申请抵免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。有些抵免可以退税 ——即使您并未欠缴任何税款，亦可退税。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。您可以申请的抵免如下： Use tab to go to the next focusable element 倘若收入低于一定的收入水平查看是否有资格获得低收入家庭福利优惠。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。倘若您是父母或看护人如果您满足以下条件，请查找抵免：有子女或其他被抚养人领养（英文）支付儿童保育或被抚养人的护理费用（英文）倘若支付高等教育费用看看你是否有资格获得教育抵免优惠（英文）倘若将资金存入退休储蓄查看是否有资格获得退休金储户抵免倘若投资清洁能源汽车或清洁家庭能源若满足以下条件，请查找相关抵免：购买清洁（电动或混合动力）车辆（英文）改善家庭能源倘若在市场上购买健康保险查看是否有资格获得保费税收抵免（英文）。了解如何更正因缺少 8962 表格而被拒绝的电子申报表（英文）。倘若有资格获得其他个人税收抵免为以下人员查询不太常见的抵免：境外缴税（英文）多缴社会安全税或 RRTA 税（英文）往年缴纳的替代性最低税（英文）未分配资本收益税（英文）扣除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。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。标准扣除与逐项扣除大多数纳税人采用标准扣除，可以让您根据报税身份从收入中扣除一定金额。倘若可扣除支出和损失超过标准扣除，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。有些纳税人，包括非本地居民和非全年报税人，不能采用标准扣除。标准扣除 2024 年标准扣除如下：单身或已婚单独报税，14,600 美元联合报税的已婚夫妇或符合条件的尚存配偶，29,200 美元户主，21,900 美元倘若符合以下情况，请查看标准扣除：年满 65 周岁或失明其他人纳税申报表上的被抚养人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。可扣除的支出无论选择标准扣除还是逐项扣除，均可扣除以下支出：赡养费（英文）商务用车（英文）商务用房（英文）您存入个人退休账户 (IRA) 的资金（英文）您存入健康储蓄账户的资金（英文）提前提取储蓄的处罚（英文）学生贷款利息（英文）教师支出（英文）对于某些军队、政府、个体经营者和残疾人：与工作相关的教育支出（英文）对于军人：搬迁支出（英文）倘若逐项扣除，可以扣除这些支出：坏账（英文）已取消的房屋债务（英文）资本损失（英文）向慈善机构捐款（英文）售房收益（英文）赌博损失（英文）房屋抵押贷款利息（英文）所得税、销售税、房地产税和个人财产税（英文）灾害和盗窃（英文）损失医疗和牙科支出（英文）超过调整后总收入的 7.5% 其他逐项扣除（英文）机会区域投资（英文）获取有关逐项扣除和标准扣除问题的答案（英文）收集您的文件提交您的纳税申报表
Markdown	[Skip to main content](https://www.irs.gov/zh-hans/credits-and-deductions-for-individuals#main-content) 第 14224 号行政命令《指定英语为美国官方语言》将英语指定为美国官方语言。因此，所有文件的英文版本均为所有联邦资讯的权威版本。 ![](https://www.irs.gov/themes/custom/pup_irs_barrio/images/us_flag_small.png) 美国政府官方网站以下是你如何知道以下是你如何知道 ![](https://www.irs.gov/themes/custom/pup_irs_barrio/images/icon-dot-gov.svg) 官方网站使用 .gov .gov 网站属于美国官方政府组织。 ![](https://www.irs.gov/themes/custom/pup_irs_barrio/images/icon-https.svg) 安全的 .gov 网站使用 HTTPS 锁 (![锁着的挂锁图标](https://www.irs.gov/themes/custom/pup_irs_barrio/images/lock.svg)) 或 https:// 表示您已安全连接到 .gov 网站。仅在官方、安全的网站上共享敏感信息。 [![主页](https://www.irs.gov/themes/custom/pup_irs_barrio/logo.svg) ![主页](https://www.irs.gov/themes/custom/pup_irs_barrio/images/logo-print.svg)](https://www.irs.gov/zh-hans "主页") ## Information Menu - [帮助](https://www.irs.gov/zh-hans/help/let-us-help-you "帮助") - [新闻](https://www.irs.gov/zh-hans/newsroom "新闻") - 中文 (简体) - [English](https://www.irs.gov/credits-and-deductions-for-individuals) - 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信息给... - [个人](https://www.irs.gov/zh-hans/credits-and-deductions-for-individuals "给您和您的家人") - [商业和自雇人士](https://www.irs.gov/zh-hans/credits-deductions/businesses "标准里程和其他信息") - 普及的 - [低收入家庭抵免优惠 (EITC)](https://www.irs.gov/zh-hans/credits-deductions/individuals/earned-income-tax-credit-eitc) - [子女税优惠](https://www.irs.gov/zh-hans/credits-deductions/individuals/child-tax-credit) - [清洁车辆和能源抵免优惠](https://www.irs.gov/zh-hans/credits-deductions/clean-vehicle-and-energy-credits) - [标准扣除](https://www.irs.gov/zh-hans/help/ita/how-much-is-my-standard-deduction) - [退休计划](https://www.irs.gov/zh-hans/retirement-plans) ## [表格](https://www.irs.gov/zh-hans/credits-and-deductions-for-individuals) - [概观](https://www.irs.gov/zh-hans/forms-instructions) - 表格和说明 - [1040表格](https://www.irs.gov/zh-hans/forms-pubs/about-form-1040 "个人所得税申报表") - [1040表格指示](https://www.irs.gov/zh-hans/node/100166 "表格1040的說明") - [W-9表格](https://www.irs.gov/zh-hans/forms-pubs/about-form-w-9 "申請納稅人識別號碼 (TIN) 及證明書") - [4506-T表格](https://www.irs.gov/zh-hans/forms-pubs/about-form-4506-t "索取報稅表的要求") - 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[首页](https://www.irs.gov/zh-hans) 2. [優惠額和扣除（英文）](https://www.irs.gov/credits-and-deductions) 3. 个人的抵免优惠和扣除 # 个人的抵免优惠和扣除 - [English](https://www.irs.gov/credits-and-deductions-for-individuals) - [Español](https://www.irs.gov/es/credits-and-deductions-for-individuals) - [中文 (简体)](https://www.irs.gov/zh-hans/credits-and-deductions-for-individuals) - [中文 (繁體)](https://www.irs.gov/zh-hant/credits-and-deductions-for-individuals) - [한국어](https://www.irs.gov/ko/credits-and-deductions-for-individuals) - [Русский](https://www.irs.gov/ru/credits-and-deductions-for-individuals) - [Tiếng Việt](https://www.irs.gov/vi/credits-and-deductions-for-individuals) - [Kreyòl ayisyen](https://www.irs.gov/ht/credits-and-deductions-for-individuals) ### More In 優惠額和扣除（英文） - [家庭、被抚养人和学生（英文）](https://www.irs.gov/credits-deductions/family-dependents-and-students-credits "家庭、被抚养人和学生（英文）") - [清洁能源和车辆抵免和扣除（英文）](https://www.irs.gov/credits-deductions/clean-vehicle-and-energy-credits "清洁能源和车辆抵免和扣除（英文）") - [个人税务抵免和扣除](https://www.irs.gov/zh-hans/credits-and-deductions-for-individuals "个人税务抵免和扣除") - [企业和自雇人的抵免和扣除](https://www.irs.gov/zh-hans/credits-deductions/businesses "企业和自雇人的抵免和扣除") ## 本节内容包括： [如何报税：分步指导](https://www.irs.gov/zh-hans/how-to-file-your-taxes-step-by-step "如何报税：分步指导") [查看是否需要报税](https://www.irs.gov/zh-hans/individuals/check-if-you-need-to-file-a-tax-return "查看您是否需要提交纳税申报表") [收集文件](https://www.irs.gov/zh-hans/filing/gather-your-documents "收集您的文件") 税收抵免与税收减免 [提交您的申报表](https://www.irs.gov/zh-hans/filing/individuals/how-to-file "提交您的纳税申报表") [获得退税](https://www.irs.gov/zh-hans/refunds/about-refunds "退税") [按时纳税](https://www.irs.gov/zh-hans/payments/pay-taxes-on-time "按时缴税") [为明年报税做好准备](https://www.irs.gov/zh-hans/filing/be-ready-to-file-taxes-next-year "为明年报税做好准备") * ## 如何操作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[被抚养人](https://www.irs.gov/zh-hans/credits-deductions/individuals/dependents "被抚养人")，您可能有资格获得某些抵免和扣除。 ## 申请抵免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[可以退税](https://www.irs.gov/zh-hans/credits-deductions/individuals/refundable-tax-credits)——即使您并未欠缴任何税款，亦可退税。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。 ### 您可以申请的抵免如下： Use tab to go to the next focusable element #### [倘若收入低于一定的收入水平](https://www.irs.gov/zh-hans/credits-and-deductions-for-individuals#collapseCollapsible1708636033476_917600) 查看是否有资格获得[低收入家庭福利优惠](https://www.irs.gov/zh-hans/credits-deductions/individuals/earned-income-tax-credit-eitc "低收入家庭福利优惠（EITC）")。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。 #### [倘若您是父母或看护人](https://www.irs.gov/zh-hans/credits-and-deductions-for-individuals#collapseCollapsible1708636033477_231783) 如果您满足以下条件，请查找抵免： [有子女或其他被抚养人](https://www.irs.gov/zh-hans/credits-deductions/individuals/child-tax-credit "子女税务优惠") [领养（英文）](https://www.irs.gov/zh-hans/credits-deductions/individuals/adoption-credit "领养税务优惠") [支付儿童保育或被抚养人的护理费用（英文）](https://www.irs.gov/credits-deductions/individuals/child-and-dependent-care-credit-information "Child and Dependent Care Credit information") #### [倘若支付高等教育费用](https://www.irs.gov/zh-hans/credits-and-deductions-for-individuals#collapseCollapsible1708636033478_714868) [看看你是否有资格获得教育抵免优惠（英文）](https://www.irs.gov/credits-deductions/individuals/education-credits-aotc-and-llc "Education credits - AOTC and LLC") #### [倘若将资金存入退休储蓄](https://www.irs.gov/zh-hans/credits-and-deductions-for-individuals#collapseCollapsible1708636033478_444047) [查看是否有资格获得退休金储户抵免](https://www.irs.gov/zh-hans/retirement-plans/plan-participant-employee/retirement-savings-contributions-credit-savers-credit "退休金储蓄供款抵免优惠（储户抵免优惠）") #### [倘若投资清洁能源汽车或清洁家庭能源](https://www.irs.gov/zh-hans/credits-and-deductions-for-individuals#collapseCollapsible1708636033479_567989) 若满足以下条件，请查找相关抵免： [购买清洁（电动或混合动力）车辆（英文）](https://www.irs.gov/zh-hans/clean-vehicle-tax-credits "清洁能源汽车税收抵免") [改善家庭能源](https://www.irs.gov/zh-hans/credits-deductions/home-energy-tax-credits "住宅清洁能源税收抵免") #### [倘若在市场上购买健康保险](https://www.irs.gov/zh-hans/credits-and-deductions-for-individuals#collapseCollapsible1708636033480_756227) [查看是否有资格获得保费税收抵免（英文）](https://www.irs.gov/affordable-care-act/individuals-and-families/the-premium-tax-credit-the-basics "The Premium Tax Credit – The basics")。了解如何[更正因缺少 8962 表格而被拒绝的电子申报表（英文）](https://www.irs.gov/newsroom/how-to-correct-an-electronically-filed-return-rejected-for-a-missing-form-8962 "How to correct an electronically filed return rejected for a missing Form 8962")。 #### [倘若有资格获得其他个人税收抵免](https://www.irs.gov/zh-hans/credits-and-deductions-for-individuals#collapseCollapsible1708636033481_258483) 为以下人员查询不太常见的抵免： [境外缴税（英文）](https://www.irs.gov/individuals/international-taxpayers/foreign-tax-credit "Foreign Tax Credit") [多缴社会安全税或 RRTA 税（英文）](https://www.irs.gov/taxtopics/tc608 "Topic no. 608, Excess Social Security and RRTA tax withheld") [往年缴纳的替代性最低税（英文）](https://www.irs.gov/forms-pubs/about-form-8801 "About Form 8801, Credit for Prior Year Minimum Tax - Individuals, Estates, and Trusts") [未分配资本收益税（英文）](https://www.irs.gov/forms-pubs/about-form-2438 "About Form 2438, Undistributed Capital Gains Tax Return") ## 扣除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。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。 ### 标准扣除与逐项扣除大多数纳税人采用标准扣除，可以让您根据[报税身份](https://www.irs.gov/zh-hans/filing/federal-income-tax-rates-and-brackets "联邦税率和税级")从收入中扣除一定金额。倘若 [可扣除支出和损失](https://www.irs.gov/publications/p17zhs#en_US_2024_publink1000172998 "17 号刊物 (2025), 您的联邦所得税")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。有些纳税人，包括非本地居民和非全年报税人，[不能采用标准扣除](https://www.irs.gov/publications/p17zhs#en_US_2024_publink1000173004 "17 号刊物 (2025), 您的联邦所得税")。 ### 标准扣除 2024 年标准扣除如下： - 单身或已婚单独报税，14,600 美元 - 联合报税的已婚夫妇或符合条件的尚存配偶，29,200 美元 - 户主，21,900 美元倘若符合以下情况，请查看标准扣除： - [年满 65 周岁或失明](https://www.irs.gov/publications/p17zhs#en_US_2024_publink1000283783 "17 号刊物 (2025), 您的联邦所得税") - [其他人纳税申报表上的被抚养人](https://www.irs.gov/publications/p17zhs#en_US_2024_publink1000173023 "17 号刊物 (2025), 您的联邦所得税") 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。 ### 可扣除的支出无论选择标准扣除还是逐项扣除，均可扣除以下支出： - [赡养费（英文）](https://www.irs.gov/taxtopics/tc452 "Topic no. 452, Alimony and separate maintenance") - [商务用车（英文）](https://www.irs.gov/taxtopics/tc510 "Topic no. 510, Business use of car") - [商务用房（英文）](https://www.irs.gov/taxtopics/tc509 "Topic no. 509, Business use of home") - [您存入个人退休账户 (IRA) 的资金（英文）](https://www.irs.gov/retirement-plans/ira-deduction-limits "IRA deduction limits") - [您存入健康储蓄账户的资金（英文）](https://www.irs.gov/forms-pubs/about-publication-969 "About Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans") - [提前提取储蓄的处罚（英文）](https://www.irs.gov/instructions/i1040gi#en_US_2024_publink10002112 "1040 (2025) ") - [学生贷款利息（英文）](https://www.irs.gov/taxtopics/tc456 "Topic no. 456, Student loan interest deduction") - [教师支出（英文）](https://www.irs.gov/individuals/deducting-teachers-educational-expenses "Deducting teachers' educational expenses") - 对于某些军队、政府、个体经营者和残疾人：[与工作相关的教育支出（英文）](https://www.irs.gov/taxtopics/tc513 "Topic no. 513, Work-related education expenses") - 对于军人：[搬迁支出（英文）](https://www.irs.gov/help/ita/can-i-deduct-my-moving-expenses "Can I deduct my moving expenses?") 倘若逐项扣除，可以扣除这些支出： - [坏账（英文）](https://www.irs.gov/taxtopics/tc453 "Topic no. 453, Bad debt deduction") - [已取消的房屋债务（英文）](https://www.irs.gov/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 "How do I report the debt forgiven on my residence due to foreclosure, repossession, abandonment, or because of a loan modification or short sale?") - [资本损失（英文）](https://www.irs.gov/taxtopics/tc409 "Topic no. 409, Capital gains and losses") - [向慈善机构捐款（英文）](https://www.irs.gov/taxtopics/tc506 "Topic no. 506, Charitable contributions") - [售房收益（英文）](https://www.irs.gov/publications/p523 "Publication 523 (2025), Selling Your Home") - [赌博损失（英文）](https://www.irs.gov/help/ita/how-do-i-claim-my-gambling-winnings-andor-losses "How do I claim my gambling winnings and/or losses?") - [房屋抵押贷款利息（英文）](https://www.irs.gov/help/ita/can-i-deduct-my-mortgage-related-expenses "Can I deduct my mortgage-related expenses?") - [所得税、销售税、房地产税和个人财产税（英文）](https://www.irs.gov/taxtopics/tc503 "Topic no. 503, Deductible taxes") - [灾害和盗窃（英文）](https://www.irs.gov/publications/p547 "Publication 547 (2025), Casualties, Disasters, and Thefts")损失 - [医疗和牙科支出（英文）](https://www.irs.gov/taxtopics/tc502 "Topic no. 502, Medical and dental expenses")超过[调整后总收入](https://www.irs.gov/zh-hans/filing/adjusted-gross-income "调整后总收入")的 7.5% - [其他逐项扣除（英文）](https://www.irs.gov/help/ita/can-i-claim-my-expenses-as-miscellaneous-itemized-deductions-on-schedule-a "Can I claim my expenses as miscellaneous itemized deductions on Schedule A?") - [机会区域投资（英文）](https://www.irs.gov/credits-deductions/businesses/opportunity-zones "Opportunity zones") [获取有关逐项扣除和标准扣除问题的答案（英文）](https://www.irs.gov/faqs/itemized-deductions-standard-deduction "Itemized deductions, standard deduction") [ 收集您的文件](https://www.irs.gov/zh-hans/filing/gather-your-documents "收集您的文件") [提交您的纳税申报表 **](https://www.irs.gov/zh-hans/filing/individuals/how-to-file "提交您的纳税申报表") Page Last Reviewed or Updated: 14-Jan-2026 - 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Readable Markdown	## 本节内容包括： [如何报税：分步指导](https://www.irs.gov/zh-hans/how-to-file-your-taxes-step-by-step "如何报税：分步指导") [查看是否需要报税](https://www.irs.gov/zh-hans/individuals/check-if-you-need-to-file-a-tax-return "查看您是否需要提交纳税申报表") [收集文件](https://www.irs.gov/zh-hans/filing/gather-your-documents "收集您的文件") 税收抵免与税收减免 [提交您的申报表](https://www.irs.gov/zh-hans/filing/individuals/how-to-file "提交您的纳税申报表") [获得退税](https://www.irs.gov/zh-hans/refunds/about-refunds "退税") [按时纳税](https://www.irs.gov/zh-hans/payments/pay-taxes-on-time "按时缴税") [为明年报税做好准备](https://www.irs.gov/zh-hans/filing/be-ready-to-file-taxes-next-year "为明年报税做好准备") * ## 如何操作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[被抚养人](https://www.irs.gov/zh-hans/credits-deductions/individuals/dependents "被抚养人")，您可能有资格获得某些抵免和扣除。 ## 申请抵免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[可以退税](https://www.irs.gov/zh-hans/credits-deductions/individuals/refundable-tax-credits)——即使您并未欠缴任何税款，亦可退税。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。 ### 您可以申请的抵免如下： Use tab to go to the next focusable element [倘若收入低于一定的收入水平](https://www.irs.gov/zh-hans/credits-and-deductions-for-individuals#collapseCollapsible1708636033476_917600) 查看是否有资格获得[低收入家庭福利优惠](https://www.irs.gov/zh-hans/credits-deductions/individuals/earned-income-tax-credit-eitc "低收入家庭福利优惠（EITC）")。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。 [倘若您是父母或看护人](https://www.irs.gov/zh-hans/credits-and-deductions-for-individuals#collapseCollapsible1708636033477_231783) 如果您满足以下条件，请查找抵免： [有子女或其他被抚养人](https://www.irs.gov/zh-hans/credits-deductions/individuals/child-tax-credit "子女税务优惠") [领养（英文）](https://www.irs.gov/zh-hans/credits-deductions/individuals/adoption-credit "领养税务优惠") [支付儿童保育或被抚养人的护理费用（英文）](https://www.irs.gov/credits-deductions/individuals/child-and-dependent-care-credit-information "Child and Dependent Care Credit information") [倘若支付高等教育费用](https://www.irs.gov/zh-hans/credits-and-deductions-for-individuals#collapseCollapsible1708636033478_714868) [看看你是否有资格获得教育抵免优惠（英文）](https://www.irs.gov/credits-deductions/individuals/education-credits-aotc-and-llc "Education credits - AOTC and LLC") [倘若将资金存入退休储蓄](https://www.irs.gov/zh-hans/credits-and-deductions-for-individuals#collapseCollapsible1708636033478_444047) [查看是否有资格获得退休金储户抵免](https://www.irs.gov/zh-hans/retirement-plans/plan-participant-employee/retirement-savings-contributions-credit-savers-credit "退休金储蓄供款抵免优惠（储户抵免优惠）") [倘若投资清洁能源汽车或清洁家庭能源](https://www.irs.gov/zh-hans/credits-and-deductions-for-individuals#collapseCollapsible1708636033479_567989) 若满足以下条件，请查找相关抵免： [购买清洁（电动或混合动力）车辆（英文）](https://www.irs.gov/zh-hans/clean-vehicle-tax-credits "清洁能源汽车税收抵免") [改善家庭能源](https://www.irs.gov/zh-hans/credits-deductions/home-energy-tax-credits "住宅清洁能源税收抵免") [倘若在市场上购买健康保险](https://www.irs.gov/zh-hans/credits-and-deductions-for-individuals#collapseCollapsible1708636033480_756227) [查看是否有资格获得保费税收抵免（英文）](https://www.irs.gov/affordable-care-act/individuals-and-families/the-premium-tax-credit-the-basics "The Premium Tax Credit – The basics")。了解如何[更正因缺少 8962 表格而被拒绝的电子申报表（英文）](https://www.irs.gov/newsroom/how-to-correct-an-electronically-filed-return-rejected-for-a-missing-form-8962 "How to correct an electronically filed return rejected for a missing Form 8962")。 [倘若有资格获得其他个人税收抵免](https://www.irs.gov/zh-hans/credits-and-deductions-for-individuals#collapseCollapsible1708636033481_258483) 为以下人员查询不太常见的抵免： [境外缴税（英文）](https://www.irs.gov/individuals/international-taxpayers/foreign-tax-credit "Foreign Tax Credit") [多缴社会安全税或 RRTA 税（英文）](https://www.irs.gov/taxtopics/tc608 "Topic no. 608, Excess Social Security and RRTA tax withheld") [往年缴纳的替代性最低税（英文）](https://www.irs.gov/forms-pubs/about-form-8801 "About Form 8801, Credit for Prior Year Minimum Tax - Individuals, Estates, and Trusts") [未分配资本收益税（英文）](https://www.irs.gov/forms-pubs/about-form-2438 "About Form 2438, Undistributed Capital Gains Tax Return") ## 扣除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。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。 ### 标准扣除与逐项扣除大多数纳税人采用标准扣除，可以让您根据[报税身份](https://www.irs.gov/zh-hans/filing/federal-income-tax-rates-and-brackets "联邦税率和税级")从收入中扣除一定金额。倘若[可扣除支出和损失](https://www.irs.gov/publications/p17zhs#en_US_2024_publink1000172998 "17 号刊物 (2025), 您的联邦所得税")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。有些纳税人，包括非本地居民和非全年报税人，[不能采用标准扣除](https://www.irs.gov/publications/p17zhs#en_US_2024_publink1000173004 "17 号刊物 (2025), 您的联邦所得税")。 ### 标准扣除 2024 年标准扣除如下： - 单身或已婚单独报税，14,600 美元 - 联合报税的已婚夫妇或符合条件的尚存配偶，29,200 美元 - 户主，21,900 美元倘若符合以下情况，请查看标准扣除： - [年满 65 周岁或失明](https://www.irs.gov/publications/p17zhs#en_US_2024_publink1000283783 "17 号刊物 (2025), 您的联邦所得税") - [其他人纳税申报表上的被抚养人](https://www.irs.gov/publications/p17zhs#en_US_2024_publink1000173023 "17 号刊物 (2025), 您的联邦所得税") 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。 ### 可扣除的支出无论选择标准扣除还是逐项扣除，均可扣除以下支出： - [赡养费（英文）](https://www.irs.gov/taxtopics/tc452 "Topic no. 452, Alimony and separate maintenance") - [商务用车（英文）](https://www.irs.gov/taxtopics/tc510 "Topic no. 510, Business use of car") - [商务用房（英文）](https://www.irs.gov/taxtopics/tc509 "Topic no. 509, Business use of home") - [您存入个人退休账户 (IRA) 的资金（英文）](https://www.irs.gov/retirement-plans/ira-deduction-limits "IRA deduction limits") - [您存入健康储蓄账户的资金（英文）](https://www.irs.gov/forms-pubs/about-publication-969 "About Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans") - [提前提取储蓄的处罚（英文）](https://www.irs.gov/instructions/i1040gi#en_US_2024_publink10002112 "1040 (2025) ") - [学生贷款利息（英文）](https://www.irs.gov/taxtopics/tc456 "Topic no. 456, Student loan interest deduction") - [教师支出（英文）](https://www.irs.gov/individuals/deducting-teachers-educational-expenses "Deducting teachers' educational expenses") - 对于某些军队、政府、个体经营者和残疾人：[与工作相关的教育支出（英文）](https://www.irs.gov/taxtopics/tc513 "Topic no. 513, Work-related education expenses") - 对于军人：[搬迁支出（英文）](https://www.irs.gov/help/ita/can-i-deduct-my-moving-expenses "Can I deduct my moving expenses?") 倘若逐项扣除，可以扣除这些支出： - [坏账（英文）](https://www.irs.gov/taxtopics/tc453 "Topic no. 453, Bad debt deduction") - [已取消的房屋债务（英文）](https://www.irs.gov/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 "How do I report the debt forgiven on my residence due to foreclosure, repossession, abandonment, or because of a loan modification or short sale?") - [资本损失（英文）](https://www.irs.gov/taxtopics/tc409 "Topic no. 409, Capital gains and losses") - [向慈善机构捐款（英文）](https://www.irs.gov/taxtopics/tc506 "Topic no. 506, Charitable contributions") - [售房收益（英文）](https://www.irs.gov/publications/p523 "Publication 523 (2025), Selling Your Home") - [赌博损失（英文）](https://www.irs.gov/help/ita/how-do-i-claim-my-gambling-winnings-andor-losses "How do I claim my gambling winnings and/or losses?") - [房屋抵押贷款利息（英文）](https://www.irs.gov/help/ita/can-i-deduct-my-mortgage-related-expenses "Can I deduct my mortgage-related expenses?") - [所得税、销售税、房地产税和个人财产税（英文）](https://www.irs.gov/taxtopics/tc503 "Topic no. 503, Deductible taxes") - [灾害和盗窃（英文）](https://www.irs.gov/publications/p547 "Publication 547 (2025), Casualties, Disasters, and Thefts")损失 - [医疗和牙科支出（英文）](https://www.irs.gov/taxtopics/tc502 "Topic no. 502, Medical and dental expenses")超过[调整后总收入](https://www.irs.gov/zh-hans/filing/adjusted-gross-income "调整后总收入")的 7.5% - [其他逐项扣除（英文）](https://www.irs.gov/help/ita/can-i-claim-my-expenses-as-miscellaneous-itemized-deductions-on-schedule-a "Can I claim my expenses as miscellaneous itemized deductions on Schedule A?") - [机会区域投资（英文）](https://www.irs.gov/credits-deductions/businesses/opportunity-zones "Opportunity zones") [获取有关逐项扣除和标准扣除问题的答案（英文）](https://www.irs.gov/faqs/itemized-deductions-standard-deduction "Itemized deductions, standard deduction") [ 收集您的文件](https://www.irs.gov/zh-hans/filing/gather-your-documents "收集您的文件") [提交您的纳税申报表 **](https://www.irs.gov/zh-hans/filing/individuals/how-to-file "提交您的纳税申报表")
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