2009 美國報稅 (III) 小叮嚀

如果不清楚在去年初是否有拿過美國的消費券(Stimulus Payment)，或不記得自己曾拿到的金額是多少，大家可以上網去查:

https://sa2.www4.irs.gov/irfof/IRServlet?app=IRACTC&selectLanguage=en

只要輸入你的社會安全號碼、你去年以什麼身份報稅的 (單身嗎，還是結婚的身份)，及你去年報稅申請多少人為你的扣除額 Personal Exemption (有小孩嗎，有配偶嗎，當然也包括你自己).

然後，把上列你查出的金額輸入你的Recovery Rebate Credit Worksheet的第28項，如下:

28 Enter the amount, if any, of the economic stimulus payment you received (before offset) as shown on Notice 1378. If filing a joint return, include your spouse's payment. If you filed a joint return for 2007 and received an economic stimulus payment, you and your spouse are each treated as receiving half of the payment

如果金額是零，也就是你在去年並沒有拿到消費券，那就輸入0。在今年報稅的1040第2頁的70: Recovery Rebate Credit，就輸入你的Recovery Rebate Credit Worksheet 最後的金額。

還有一項要叮嚀，那就是拿消費券必須有社會安全號碼。還有，如果你是使用1040NR、1040NR-EZ 的人是不能享有這個優惠。

還有上一篇提到的今年標準扣除額可以包括 $500或 $1,000的房地稅，是指在你的1040第2頁的40，如下: 將500或1000輸入在Amount of real estate tax included in the standard deduction - enter on Schedule A裡.

40 Itemized deductions or standard deduction. If you elect to itemize deductions even though the standard deduction is larger, check here If you were or are a resident of Puerto Rico and are excluding Puerto Rico income, or you are excluding income on Form 4563, check here (section 933)

Amount of real estate tax included in the standard deduction - enter on Schedule A 

(作者為美國律師及會計師，執業範圍包括美國移民、美國稅法等。版權為 My Law, LLC 所有，網址: www.mylawllc.com , 禁止未經同意而擅自更改或轉載)

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