美国八屋会计事务所

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美国国税局1040报税表格电子更正、修改税表


美国国税局宣布现在可以通过电子方式修改更多表格。这包括表1040-NR(美国非税法定义了居民的所得税报告表),表1040-SS(美国的自雇税声明表,包括修改了波多黎各的真实居民和表1040PR(自雇税务策略-Puerto Rico)的优惠税减少。

系统还为表格1040/1040-SR、1040-NR和1040-SS/1040-PR添加了一个新的电子核取方块,以表明正在电子提交取代性税表。取代性税表是指在原始税表之后、在截止日之前(包括延期)提交的税表。如果纳税人报税身份发生变化或将添加在另一份税表中被申报的被抚养人,也可以通过电子方式来修改税表。

纳税人每年提交大约300万份1040-X表格。纳税人仍然可以使用“我的修正税表在哪里?(英文)”线上工具来查询他们以电子方式提交的1040-X表格的状态。

2019、2020和2021纳税年度的1040、1040-NR和1040-SR表格以及2021纳税年度的更正表格 1040-SS和1040-PR 仍然可以进行电子修改。

一般来说,纳税人仍然有提交1040-X表格的纸质版本的选项,应遵循准备和提交纸质表格的说明。

国税局继续关注这一重要领域,并计划在未来进行更多改进。

美国八屋会计事务所可以为你办理美国公司年报(Annual Report Compliance)、美国公司记账服务(Bookkeeping)、美国工资单服务(Payroll)、美国销售税申报(Sales tax)等等,欢迎关注八屋会计事务所(8Hut.com)如有需要请联系我们的客服人员。


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