美國稅務居民個人稅表U.S. Resident Return
適用於美國公民、綠卡持有人，以及依實質居留測試（Substantial Presence Test）被認定為稅務居民者，就其全球所得申報。For U.S. citizens, green card holders, and those treated as residents under the Substantial Presence Test, reporting worldwide income.
01 / Individual — 個人稅務Individual Tax
個人所得稅申報Individual Income Tax Returns
無論是美國稅務居民、非居民，或當年度涉及身分轉換的雙重身分納稅人，皆依據個人的居住情況、所得來源及適用的美國稅務規定，協助確認申報身分與適用稅表，並提供個人所得稅申報服務。Regardless of whether the taxpayer is a U.S. tax resident, nonresident, or a dual-status taxpayer who changes tax status during the year, services are provided based on the individual's residency, sources of income, and applicable U.S. tax laws to assist in determining the appropriate filing status and tax forms, as well as preparing and filing the individual's federal income tax return.
適用對象Who this is for
常見的個人申報情況Common Filing Situations
- 在美工作、持有薪資所得的稅務居民Residents with U.S. employment income
- 持非移民簽證、僅有部分美國來源所得者Nonimmigrant visa holders with U.S.-source income
- 當年度取得或放棄美國稅務居民身分者Taxpayers who gained or gave up U.S. residency during the year
- 同時在台灣與美國有所得或資產的納稅人Taxpayers with income or assets in both Taiwan and the U.S.
承辦稅表Forms prepared
三種個人稅表Three Individual Return Types
非居民個人稅表Nonresident Return
適用於未達稅務居民認定標準、但有美國來源所得者，就美國來源所得部分申報。For individuals who are not U.S. tax residents but have U.S.-source income, reporting that U.S.-source income.
雙重身分年度申報Dual-Status Filing
同一課稅年度內身分由非居民轉為居民（或相反）時，需將一年拆為兩段分別適用不同規則，是入境或離境當年常見的複雜情況。When residency status changes mid-year, the tax year is split into two periods under different rules — a common complication in the year of arrival or departure.
跨境稅務與海外資訊申報Cross-Border Tax and Foreign Information Reporting
針對持有海外金融帳戶、公司股權或特定海外投資的納稅人，依實際情況評估相關美國資訊申報義務，包括 Form 8938、FinCEN Form 114（FBAR）、Form 5471、Form 8621 等，並協助處理與個人所得稅申報相關的海外資訊申報。For taxpayers holding foreign financial accounts, corporate shareholdings, or certain foreign investments, the applicable U.S. information reporting obligations — including Form 8938, FinCEN Form 114 (FBAR), Form 5471, and Form 8621 — are assessed based on their actual circumstances, together with assistance on the foreign information reporting connected to the individual income tax return.
國際稅務服務 →International tax services →不確定該報哪一種稅表？Not Sure Which Return Applies?
說明您的簽證身分、入境時間與所得來源，即可協助判斷適用的申報方式。Share your visa status, arrival dates, and income sources, and we can identify the correct filing approach.