{"id":8043,"date":"2025-01-09T10:13:23","date_gmt":"2025-01-09T15:13:23","guid":{"rendered":"https:\/\/yibababa.com\/article\/?p=8043"},"modified":"2025-01-09T10:13:23","modified_gmt":"2025-01-09T15:13:23","slug":"%e7%be%8e%e5%9b%bd%e6%9c%ba%e4%bc%9a%e7%a8%8e%e6%94%b6%e6%8a%b5%e5%85%8d-aotc-%e4%bb%8b%e7%bb%8d","status":"publish","type":"post","link":"https:\/\/yibababa.com\/article\/archives\/8043","title":{"rendered":"\u7f8e\u56fd\u673a\u4f1a\u7a0e\u6536\u62b5\u514d (AOTC) \u4ecb\u7ecd"},"content":{"rendered":"\n

\u7f8e\u56fd\u673a\u4f1a\u7a0e\u6536\u62b5\u514d\uff0c\u5373 American Opportunity Tax Credit\uff08AOTC\uff09\uff0c\u662f\u9488\u5bf9\u5b66\u751f\u5728\u5927\u5b66\u524d\u56db\u5e74\u6559\u80b2\u8d39\u7528\u7684\u7a0e\u6536\u51cf\u514d\u653f\u7b56\u3002\u6bcf\u4e2a\u7b26\u5408\u6761\u4ef6\u7684\u5b66\u751f\u6bcf\u5e74\u6700\u591a\u53ef\u83b7\u5f97 2,500 \u7f8e\u5143\u7684\u7a0e\u6536\u62b5\u514d\u3002<\/p>\n\n\n\n

\u901a\u8fc7\u7f8e\u56fd\u673a\u4f1a\u7a0e\u6536\u62b5\u514d\uff08AOTC\uff09\uff0c\u7b26\u5408\u6761\u4ef6\u7684\u5b66\u751f\uff08\u6216\u5176\u7236\u6bcd\uff09\u53ef\u4ee5\u7533\u8bf7\u524d 2,000 \u7f8e\u5143\u5b66\u6821\u8d39\u7528\u7684 100% \u548c\u63a5\u4e0b\u6765 2,000 \u7f8e\u5143\u7684 25% \u3002\u8fd9\u6837\u603b\u8ba1\u53ef\u83b7\u5f97\u6700\u9ad8 2,500 \u7f8e\u5143\u7684\u7a0e\u6536\u62b5\u514d(100% \u00d7 2,000 \u7f8e\u5143 + 25% \u00d7 2,000 \u7f8e\u5143) \u3002<\/p>\n\n\n\n

\u7f8e\u56fd\u673a\u4f1a\u7a0e\u6536\u62b5\u514d\u90e8\u5206\u53ef\u9000\u8fd8\uff0c\u610f\u5473\u7740\u5373\u4f7f\u60a8\u4f60\u4e0d\u9700\u4ea4\u7a0e\uff0c\u4e5f\u53ef\u80fd\u83b7\u5f97\u9000\u7a0e\u3002<\/p>\n\n\n\n

\u901a\u5e38\uff0c\u7a0e\u6536\u62b5\u514d\u5206\u4e3a\u53ef\u9000\u8fd8\u3001\u4e0d\u53ef\u9000\u8fd8\u6216\u90e8\u5206\u53ef\u9000\u8fd8\u4e09\u79cd\u60c5\u51b5\u3002 \u7f8e\u56fd\u673a\u4f1a\u7a0e\u6536\u62b5\u514d\uff08AOTC\uff09\u4e2d\u6700\u591a 1,000 \u7f8e\u5143\uff082500\u7f8e\u5143\u768440%\uff09\u662f\u53ef\u9000\u8fd8\u7684\uff0c\u4f7f\u5176\u6210\u4e3a\u90e8\u5206\u53ef\u9000\u8fd8\u7684\u7a0e\u6536\u62b5\u514d\u3002\u56e0\u6b64\uff0c\u5982\u679c\u8be5\u62b5\u514d\u4f7f\u4f60\u7684\u7a0e\u52a1\u8d1f\u62c5\u964d\u81f3 0\uff0c\u8fd8\u662f\u53ef\u4ee5\u83b7\u5f97\u6700\u9ad8 1,000 \u7f8e\u5143\uff08\u5373\u6700\u9ad8 40%\uff09\u7684\u5408\u683c\u62b5\u514d\u9000\u6b3e\u3002<\/p>\n\n\n\n

\u7533\u8bf7\u7f8e\u56fd\u673a\u4f1a\u7a0e\u6536\u62b5\u514d\uff08AOTC\uff09\u7eb3\u7a0e\u4eba\u9700\u8981\u6ee1\u8db3\u7684\u6761\u4ef6\uff1a<\/strong><\/p>\n\n\n\n

1\u3001\u4e3a\u9ad8\u7b49\u6559\u80b2\u652f\u4ed8\u5408\u683c\u7684\u6559\u80b2\u8d39\u7528\u3002<\/p>\n\n\n\n

2\u3001\u4e3a\u4e00\u540d\u5408\u683c\u5b66\u751f\u652f\u4ed8\u6559\u80b2\u8d39\u7528\u3002<\/p>\n\n\n\n

3\u3001\u8be5\u5408\u683c\u5b66\u751f\u662f\u4f60\u81ea\u5df1\u3001\u4f60\u7684\u914d\u5076\uff0c\u6216\u662f\u4f60\u5728\u7a0e\u52a1\u7533\u62a5\u4e2d\u58f0\u660e\u7684\u629a\u517b\u4eba\u3002<\/p>\n\n\n\n

4\u3001\u6b64\u5916\uff0c\u4f60\u5fc5\u987b\u4ece\u7b26\u5408\u8d44\u683c\u7684\u5b66\u6821\u83b7\u5f97\u56fd\u7a0e\u5c40\uff08IRS\uff09\u7684 1098-T \u8868\u683c\u3002<\/p>\n\n\n\n

\u800c\u5b66\u751f\u9700\u8981\u6ee1\u8db3\u4ee5\u4e0b\u6761\u4ef6\uff1a<\/strong><\/p>\n\n\n\n

1\u3001\u6b63\u5728\u653b\u8bfb\u5b66\u4f4d\u6216\u5176\u4ed6\u8ba4\u53ef\u7684\u6559\u80b2\u8d44\u683c<\/p>\n\n\n\n

2\u3001\u5728\u7eb3\u7a0e\u5e74\u5ea6\u5f00\u59cb\u7684\u81f3\u5c11\u4e00\u4e2a\u5b66\u5e74\u4e2d\u81f3\u5c11\u534a\u5de5\u534a\u8bfb<\/p>\n\n\n\n

3\u3001\u5728\u7a0e\u5e74\u5f00\u59cb\u65f6\u672a\u5b8c\u6210\u9ad8\u7b49\u6559\u80b2\u7684\u524d\u56db\u5e74<\/p>\n\n\n\n

4\u3001\u7533\u8bf7 AOTC \u7684\u7eb3\u7a0e\u5e74\u5ea6\u4e0d\u8d85\u8fc7\u56db\u4e2a<\/p>\n\n\n\n

5\u3001\u5728\u7a0e\u5e74\u7ed3\u675f\u65f6\u6ca1\u6709\u4efb\u4f55\u91cd\u5927\u6bd2\u54c1\u72af\u7f6a\u8bb0\u5f55<\/p>\n\n\n\n

\u5b66\u672f\u5468\u671f\u53ef\u4ee5\u662f\u5b63\u5ea6\u3001\u4e09\u5b66\u671f\u3001\u5b66\u671f\u6216\u590f\u5b63\u5b66\u6821\u3002\u5982\u679c\u5b66\u6821\u6ca1\u6709\u56fa\u5b9a\u5b66\u671f\uff0c\u4ed8\u6b3e\u671f\u53ef\u89c6\u4e3a\u5b66\u672f\u5468\u671f\u3002<\/p>\n\n\n\n

\u54ea\u4e9b\u8d39\u7528\u7b26\u5408\u7f8e\u56fd\u673a\u4f1a\u7a0e\u52a1\u62b5\u514d\uff1f<\/strong><\/p>\n\n\n\n

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1\u3001\u4f5c\u4e3a\u5165\u5b66\u6216\u51fa\u5e2d\u6761\u4ef6\u800c\u652f\u4ed8\u7ed9\u5b66\u6821\u7684\u5b66\u751f\u6d3b\u52a8\u8d39<\/p>\n\n\n\n

2\u3001\u8bfe\u7a0b\u6240\u9700\u7684\u4e66\u7c4d\u3001\u7528\u54c1\u548c\u8bbe\u5907\uff08\u65e0\u8bba\u662f\u5426\u5728\u5b66\u6821\u5185\u8d2d\u4e70\uff09<\/p>\n\n\n\n

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\u4f60\u53ef\u4ee5\u4f7f\u7528\u5b66\u751f\u8d37\u6b3e\u652f\u4ed8\u4ee5\u4e0a\u7b26\u5408\u6761\u4ef6\u7684\u6559\u80b2\u8d39\u7528\u3002<\/p>\n\n\n\n

\u4f46\u5982\u679c\u4f7f\u7528\u5956\u5b66\u91d1\u3001\u52a9\u5b66\u91d1\u3001\u96c7\u4e3b\u63d0\u4f9b\u7684\u63f4\u52a9\u6216 529 \u50a8\u84c4\u8ba1\u5212\u8d44\u91d1\u652f\u4ed8\u8d39\u7528\uff0c\u5219\u65e0\u6cd5<\/strong>\u7533\u8bf7\u8fd9\u9879\u62b5\u514d\u3002<\/p>\n\n\n\n

\u6709\u4e00\u4e2a\u4f8b\u5916\u60c5\u51b5\uff0c\u5982\u679c\u5728\u4f7f\u7528\u514d\u7a0e\u6559\u80b2\u63f4\u52a9\u8d44\u91d1\u652f\u4ed8\u8d39\u7528\u540e\uff0c\u4ecd\u6709\u90e8\u5206\u5408\u683c\u7684\u8d39\u7528\u5269\u4f59\u3002<\/p>\n\n\n\n

\u7b26\u5408\u7533\u8bf7\u7f8e\u56fd\u673a\u4f1a\u7a0e\u6536\u62b5\u514dAOTC\u7684\u6536\u5165\u9650\u5236\uff1a<\/strong><\/p>\n\n\n\n

\u7533\u8bf7\u5168\u989d\u7f8e\u56fd\u673a\u4f1a\u7a0e\u6536\u62b5\u514d\u7684\u62a5\u7a0e\u4eba\uff0c\u5176\u4fee\u6b63\u8c03\u6574\u540e\u603b\u6536\u5165\uff08MAGI\uff09\u5fc5\u987b\u4e0d\u8d85\u8fc7 8\u4e07\u7f8e\u5143\uff08\u5bf9\u4e8e\u592b\u59bb\u5171\u540c\u62a5\u7a0e\uff0c\u4e3a 16\u4e07\u7f8e\u5143\uff09\u3002\u8d85\u8fc7\u6536\u5165\u9650\u989d\u4e4b\u540e\uff0c\u62b5\u514d\u989d\u4f1a\u51cf\u5c11\uff0c\u82e5\u6536\u5165\u8d85\u8fc7 9\u4e07\u7f8e\u5143\uff08\u592b\u59bb\u8054\u5408\u62a5\u7a0e\u4e3a 18\u4e07\u7f8e\u5143\uff09\u5219\u6ca1\u6709\u62b5\u514d\u989d\u3002<\/p>\n\n\n\n

\u4fee\u6b63\u8c03\u6574\u540e\u603b\u6536\u5165\uff08MAGI\uff09\u5b9e\u9645\u4e0a\u662f \u8c03\u6574\u540e\u603b\u6536\u5165\uff08AGI\uff09\u52a0\u4e0a\u5b66\u751f\u8d37\u6b3e\u5229\u606f\u62b5\u6263\u540e\u7684\u91d1\u989d\u3002\u7a0e\u8868\u4e0a\u5e76\u4e0d\u4f1a\u663e\u793a\u4f60\u7684 MAGI, \u800c AGI \u5219\u662f 1040 \u8868\u7684\u7b2c 11 \u884c\u3002<\/p>\n\n\n\n

\u94fe\u63a5\uff1ahttps:\/\/www.irs.gov\/credits-deductions\/individuals\/aotc<\/p>\n","protected":false},"excerpt":{"rendered":"

\u7f8e\u56fd\u673a\u4f1a\u7a0e\u6536\u62b5\u514d\uff0c\u5373 American Opportunity Tax Cred … \u7ee7\u7eed\u9605\u8bfb →<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8043","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/yibababa.com\/article\/wp-json\/wp\/v2\/posts\/8043","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/yibababa.com\/article\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/yibababa.com\/article\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/yibababa.com\/article\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/yibababa.com\/article\/wp-json\/wp\/v2\/comments?post=8043"}],"version-history":[{"count":1,"href":"https:\/\/yibababa.com\/article\/wp-json\/wp\/v2\/posts\/8043\/revisions"}],"predecessor-version":[{"id":8044,"href":"https:\/\/yibababa.com\/article\/wp-json\/wp\/v2\/posts\/8043\/revisions\/8044"}],"wp:attachment":[{"href":"https:\/\/yibababa.com\/article\/wp-json\/wp\/v2\/media?parent=8043"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/yibababa.com\/article\/wp-json\/wp\/v2\/categories?post=8043"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/yibababa.com\/article\/wp-json\/wp\/v2\/tags?post=8043"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}