标准扣除额 - 标准扣除额是美国国税局允许纳税人从应税收入中自动减除的固定金额[3] - 2025纳税年度标准扣除额提高至单身申报者15,750美元、夫妻联合申报者31,500美元、户主申报者23,625美元[3] - 2026纳税年度标准扣除额将进一步增至单身16,100美元、夫妻32,200美元、户主24,150美元[3] - 标准扣除额申报仅需数秒无需提供收据或详细清单[4] - 该选项适合无重大可扣除费用的家庭如租房者、单身申报者或无大额医疗账单、抵押贷款利息或慈善捐赠的人群[4] 分项扣除额 - 分项扣除需要逐项列出希望抵扣的相关费用包括抵押贷款利息、医疗费用、财产税、慈善捐款和某些投资相关费用[5] - 分项扣除是更详细且耗时的过程大多数美国人选择标准扣除因为更简便[6] - 分项扣除对房主、高收入者或高税率州居民更有意义特别是在2025年州和地方税扣除上限从10,000美元提高至40,000美元后[6] - 州和地方税扣除上限的提高可能使支付大量州和地方税的更多纳税人觉得分项扣除值得[6]

Saving money by shrinking your tax bill feels great, and it all starts with knowing how to use tax deductions and tax credits to your advantage. Before you file your return, make sure you understand how each one works and why they both reduce your tax burden — just in different ways. What is a tax credit? A tax credit directly reduces the taxes you owe the Internal Revenue Service (IRS) by providing a dollar-for-dollar reduction of your actual tax bill. For example, if you owed $2,500 on your tax return ...