USTAX Service LLC 美國稅務服務有限公司

21/07/2025

今日主題：美國OBBB Act 大而美法案稅改精華

自 2025 年 7 月 4 日川普簽署《One Big Beautiful Bill Act》（OBBB Act）後，多項影響個人與中小企業的稅改已陸續實施。我們將逐篇拆解這些條款，協助您掌握稅率變化、扣除新增與節稅策略。

🌟 OBBB Act 稅改精華 — 永久稅率＋新扣除

永久稅率：自 2025 年 7 月 4 日起，TCJA 的七級稅率（10%–37%）永久沿用，保留高標準扣除與取消個人免稅額設計。

2025–2028 年新扣除：
1. 小費收入扣最多 $25,000
2. 加班所得扣最多 $12,500（夫妻合報 $25,000）
3. 車貸利息扣最多 $10,000（限美國組裝新車）
4. 長者額外扣 $6,000（65 歲以上）
【適用於標準或列舉扣除】

⚖️為何重要？
一般納稅人：稅制更穩定，小費族、加班族、車貸族與退休族可減稅

中小企業主：雖主要是個人調整，但穩定稅率助您預估成本與報稅安排

如果有其他疑問或者需要更多的幫助，
歡迎來電諮詢美國註冊會計師 羅霞 +886 980919600
或者 E-mail: [email protected]
也歡迎造訪我公司官網: https://www.ustaxproservice.com
(美稅服務有限公司 USTAX Service LLC)

The U.S. OBBB Act Tax Highlights

Since July 4, 2025, when President Trump signed the One Big Beautiful Bill Act (OBBB Act), key tax reforms for individuals and small-business owners have started rolling out. We’ll break down each provision to help you stay informed and optimize your tax strategy.

🌟 OBBB Act Tax Highlights – Permanent Brackets + New Deductions

Permanent Tax Rates & Standard Deduction
Effective July 4, 2025, the Act makes the TCJA’s seven individual income tax brackets (10%–37%) permanent, while keeping the higher standard deduction and removing personal exemptions

New Temporary Deductions (2025–2028):
1. Tip Income – Deduct up to $25,000
2. Overtime Pay – Deduct up to $12,500 ($25K joint)
3. Car Loan Interest – Deduct up to $10,000 for loans on U.S.-assembled new vehicles
4. Senior Bonus – Additional $6,000 for those aged 65+
These deductions are available whether you itemize or opt for the standard deduction.

⚖️Why It Matters
Individuals: Permanent rate structure offers tax stability; deductions benefit tipped workers, overtime earners, car buyers, and seniors.

Small-Business Owners: Even as these focus on personal income, the predictable tax system supports better forecasting and planning.

If you have any questions or need further help,
please contact us at the USCPA Luo Xia +886 980919600
or Email: [email protected]
Also welcome to visit our website: https://www.ustaxproservice.com
(USTAX Service LLC)

https://www.ustaxproservice.com/blog/obbb-act

美國OBBB Act 大而美法案稅改精華 自 2025 年 7 月 4 日川普簽署《One Big Beautiful Bill Act》（OBBB Act）後，多項影響個人與中小企業的稅改已陸續實施。我們將逐篇拆解這些條款，協助您掌握稅率變化、扣除新增與節稅策....

27/12/2024

今日主題：美國實益所有權資訊BOI的申報期限

美國實益所有權資訊報告(Beneficial Ownership Information Report)不需要每年提交，每個公司只需要申報一次，除非申報者需要更新或更正資訊，申報截止日取決於公司在美國的註冊時間，總共分為以下三種：

1. 2024年1月1日前註冊生效，申報截止日期為2025年1月13日
2. 2024年1月1日(含)~2025年1月1日前註冊，必須在收到註冊生效通知後的90天內申報
3. 2025年1月1日(含)後註冊，必須在收到註冊生效通知後的30天內申報

在申報後，如果BOI報告中的資訊發生變化或有錯誤之處，您的公司必須在變化發生之日或發現錯誤之日起30天內申報更新或更正的BOI報告。

美國註冊會計師 羅霞 提醒您，漏報BOI報告或者故意提供虛假或欺詐性的實益所有權資訊，可能會導致民事或刑事處罰，包括以上行為持續存在的每日最高 500 美元的民事處罰，或最高兩年監禁和最高 10,000 美元罰款的刑事處罰。

延伸閱讀：什麼是美國實益所有權資訊BOI報告？
https://www.ustaxproservice.com/blog/boi-report

如果有其他疑問或者需要更多的幫助，
歡迎來電諮詢美國註冊會計師 羅霞 +886 980919600
或者 E-mail: [email protected]
也歡迎造訪我公司官網: https://www.ustaxproservice.com
(美稅服務有限公司 USTAX Service LLC)

The Deadline of Beneficial Ownership Information Report

Beneficial ownership information report (BOIR) is not an annual requirement. Each reporting company only needs to submit its initial BOIR once, unless the filer needs to update or correct information. The deadline depends on the company registered date in the United States as following:

1. A reporting company registered before January 1, 2024 must file by January 13, 2025.
2. A reporting company registered on or after January 1, 2024 and before January 1, 2025 must file within 90 days after receiving notice that its registration is effective.
3. A reporting company registered after January 1, 2025 must file within 30 days after receiving notice that its registration is effective.

After filing, if there is any changed information or inaccuracy in a BOIR, the reporting company must file an updated or corrected BOIR within 30 days after the date on which the change occurred or became aware of the inaccuracy.

USCPA Luo Xia reminds you that failure to report BOI, or the willful provision of false or fraudulent BOI may result in a civil or criminal penalties, including civil penalties up to $500 for each day that the violation continues, or criminal penalties including imprisonment up to two years or a fine of up to $10,000.

Read more: What is Beneficial Ownership Information (BOI) Report?
https://www.ustaxproservice.com/blog/boi-report

If you have any questions or need further help,
please contact us at the USCPA Luo Xia +886 980919600
or Email: [email protected]
Also welcome to visit our website: https://www.ustaxproservice.com
(USTAX Service LLC)

https://www.ustaxproservice.com/blog/the-deadline-of-beneficial-ownership-information-report-boir

美國實益所有權資訊BOI的申報期限 美國實益所有權資訊報告(Beneficial Ownership Information Report)不需要每年提交，每個公司只需要申報一次，除非申報者需要更新或更正資訊，申報截止日取決於公司在美國的註冊時間，總共分為以下...

26/12/2024

今日主題：美國國稅局提醒納稅人謹防慈善捐贈詐騙

美國國稅局提醒納稅人近期出現新型的慈善捐贈詐騙手法，這些詐騙人士通常鼓勵高收入納稅人創建有限責任公司（LLC），將現金或其他資產投入有限責任公司，並把大部分的無投票權及非管理成員單位捐贈給虛假的慈善機構。

雖然慈善捐款可以做為納稅人的扣除額，但這些詐騙人士會引誘納稅人參與涉及虛假慈善扣除的計劃，請納稅人隨時注意類似的詐騙手法，除此之外也要提防要求捐贈虛擬貨幣或禮品卡的組織。

為了正確的申請慈善捐款扣除，納稅人必須保留以下記錄：
• 慈善組織的名稱和地址
• 捐贈日期
• 捐贈內容的詳細描述

美國註冊會計師 羅霞 提醒您，美國境外的慈善捐贈是無法作為美國稅務抵扣的，若要在美國進行慈善捐贈，請選擇美國合法的慈善組織。

如果有其他疑問或者需要更多的幫助，
歡迎來電諮詢美國註冊會計師 羅霞 +886 980919600
或者 E-mail: [email protected]
也歡迎造訪我公司官網: https://www.ustaxproservice.com
(美國稅務服務有限公司 USTAX Service LLC)

IRS Warns Taxpayers to Beware of Tax Schemes Involving Donations

The IRS has recently issued a warning to taxpayers about new types of charitable donation scams. Scammers are targeting high-income taxpayers, encouraging them to create Limited Liability Companies (LLCs) and transfer cash or other assets into the LLCs, then donate most of the non-voting, non-managing membership units to false charities.

Although taxpayers may deduct qualified charitable contributions of taxable income, scammers may lure taxpayers into fraudulent plans involving false charitable deductions. Taxpayer should beware of this kind of scam. Additionally, taxpayer should also be cautious of organizations requesting donations in cryptocurrency or gift cards.

To properly claim deductions for charitable contributions, taxpayers must maintain the following records:
• The name and address of the charitable organization.
• The date of the contribution.
• A detailed description of the donation.

USCPA Luo Xia reminds you that donations to charities outsides the U.S. are not deductible for U.S. tax purposes. If taxpayers would like to donate in the U.S., please ensure donations are made to legitimate U.S.-based charitable organizations.

If you have any questions or need further help,
please contact us at the USCPA Luo Xia +886 980919600
or Email: [email protected]
Also welcome to visit our website: https://www.ustaxproservice.com
(USTAX Service LLC)

https://www.ustaxproservice.com/blog/irs-warned-taxpayers-to-beware-of-tax-schemes-involving-donations

美國國稅局提醒納稅人謹防慈善捐贈詐騙 美國國稅局提醒納稅人近期出現新型的慈善捐贈詐騙手法，這些詐騙人士通常鼓勵高收入納稅人創建有限責任公司（LLC），將現金或其他資產投入有限責任公司，並把大部分的無投票權.....

19/12/2024

今日主題：2025美國報稅須知！誰要報美國聯邦稅？2024美國報稅收入門檻是多少？

我們提供簡單兩個步驟，來確認你是否需要報2024年美國聯邦稅。

步驟一：判斷您的身分是否符合以下任一種有報稅義務者
A. 您是美國公民或是綠卡持有者
B. 您是非美籍，但您在過去三年在美國居住超過183天，符合實質居住測試成為美國稅務居民者
C. 您是非美籍，在美國從事貿易或生意，或有來自美國的任何收入，且該收入的預扣稅金額沒有扣足或有退稅需求者。

步驟二：判斷您的總收入是否達到報稅門檻
1. 若您的身分為步驟一的A、B，請參考附圖，根據您的狀態及年齡，如果2024總收入門檻有達到標準，就必須報美國聯邦稅。
2. 若您的身分為步驟一的C，則無論您的總收入多少，都需要報美國聯邦稅。

美國註冊會計師 羅霞 提醒您，即使您2024年度不用繳稅，只要您的總收入到達報稅門檻就必須要報稅，避免您有漏報稅的行為罰款。

如果有其他疑問或者需要更多的幫助，
歡迎來電諮詢美國註冊會計師 羅霞 +886 980919600
或者 E-mail: [email protected] 也歡迎造訪我公司官網: https://www.ustaxproservice.com (美國稅務服務有限公司 USTAX Service LLC)

Who Should File a 2024 Tax Return In 2025?
There are two steps to know if you have to file a 2024 tax return in 2025
Step1：To check if your status meets one of the conditions below
A. You are a U.S. citizen, having green card or resident alien
B. You are not U.S. citizen, not having green card, but a resident alien by physically presenting in the United States (U.S.) on at least 183 days and passing the Substantial Presence Test
C. You are not U.S. citizen, not having green card, engaged in a trade or business in the United States or have income from the United States and the amount of the income is not fully withheld for the tax due or have a demand for a tax refund.

Step2：Determine if your total income meets the tax filing threshold
1. If you match A. or B. in step1, choose your filing status according to the table below, your age and your gross income for the year 2024; if your gross income is above the threshold for your age and filing status, you should file a federal income tax return.
2. If you match C. in step1, no matter how much your income is, you should file a federal income tax return.

USCPA Luo Xia reminds you that even if you don’t have to pay taxes, you must file a tax return if your total income reaches the filing threshold to avoid failure to file penalty.

If you have any questions or need further help,
please contact us at the USCPA Luo Xia +886 980919600
or Email: [email protected]
Also welcome to visit our website: https://www.ustaxproservice.com
(USTAX Service LLC)

https://www.ustaxproservice.com/blog/who-should-file-a-2024-tax-return-in-2025

22/11/2024

今日主題：2025年美國報稅須知！2024年度美國稅務調整！

2025年報稅季即將來臨，美國國稅局IRS官網已公布2024年度標準扣除額及免稅額的調整！其中標準扣除額取決於您的報稅申請狀態，但如果您是填1040-NR報稅的非美籍外國人，則不能使用標準扣除額。

2024年度美國稅務調整表請見附圖

美國註冊會計師 羅霞 提醒您，如您有報稅的義務，請盡早準備規劃您的2024年的美國稅務，以免造成報稅來臨時的欠款或不必要的罰款。

如果有其他疑問或者需要更多的幫助，
歡迎來電諮詢美國註冊會計師 羅霞 +886 980919600
或者 E-mail: [email protected]
也歡迎造訪我公司官網: https://www.ustaxproservice.com
(美國稅務服務有限公司 USTAX Service LLC)

2025 Filing Tax Return Update! The US Tax Adjustments for 2024

The 2025 tax filing season is approaching. The Internal Revenue Service (IRS) website has released the tax adjustments for the year 2024!

The standard deduction amount depends on your filing status. However, if you are a non-U.S. foreign individual filing taxes using Form 1040-NR, you cannot use the standard deduction.

USCPA Luo Xia reminds you If you have a tax filing obligation, please start planning and preparing for your 2024 U.S. taxes early to avoid potential liabilities or unnecessary penalties when tax season arrives.

If you have any questions or need any further help,
please contact us at the USCPA Luo Xia +886 980919600
or Email: [email protected]
Also welcome to visit our website: https://www.ustaxproservice.com
(USTAX Service LLC)

https://www.ustaxproservice.com/blog/2025-filing-tax-return-update-the-us-tax-adjustments-for-2024