如何避免今年的常见税务诈骗

现在是奥斯卡季，我们已经看过了所有提名影片，省得你去看。

It's Oscar season, and we watched the nominated movies so you don't have to.

我们对好莱坞最重要的夜晚做出了一些大胆预测，或许能帮你赢得奥斯卡彩池奖金。

We are making some bold predictions for Hollywood's biggest night, and we may help you win your Oscars pool.

请在NPR应用或你收听播客的任何平台收听流行文化欢乐时光。

Listen to pop culture happy hour in the NPR app or wherever you get your podcasts.

你正在收听NPR的《生活工具箱》。

You're listening to Life Kit from NPR.

嗨。

Hey.

我是玛丽埃尔。

It's Marielle.

你知道吗，有些人说税务很无聊。

You know, some people say taxes are boring.

我不这么觉得，但我理解他们的观点。

I don't feel that way, but I understand the point.

税务事务可能非常专业，很难确定自己是否做对了。

They can be very technical, and it's hard to know if you're doing them right.

所以我理解为什么你很想上社交媒体或论坛，请别人给你解释清楚。

So I get why it's tempting to go on social media or on a message board and have someone explain them for you.

但如果你这么做了，要记住这一点。

If you do that though, keep this in mind.

税法之所以复杂，是出于设计上的考量。

The tax law is technical by design.

对吧？

Right?

马克·加列戈斯是芝加哥波特伊布朗会计公司的注册会计师和合伙人。

Mark Gallegos is a CPA and a partner at the accounting firm Portey Brown in Chicago.

他说，真正的税务建议必须基于法律依据。

And he says real tax advice is grounded in the law.

它来源于《国内税收法典》等官方文件。

It comes from documentation like the Internal Revenue Code.

它来自法规。

It comes from regulations.

它来自案例研究。

It comes from case study.

它定义了资格要求，并常常包含许多细微差别和限制条件，而错误的建议通常会跳过这些内容，因为它们看起来无聊，直接跳到结果。

It defines what eligibility requirements are and often includes nuances and caveats where bad advice usually skips all of that because it seems, you know, boring and jumps straight to the results.

所以好像每个人都符合条件。

So like everyone qualifies.

这是有保障的。

This is guaranteed.

国税局不会核查。

The IRS doesn't check.

这些都是一些你可能会注意到的警示信号。

Those kind of things are red flags, you know, that you'll see.

所以，一个三十秒的视频可以让一个复杂的税务条款听起来像是普遍适用的，而实际上它只适用于非常有限的事实和情况，甚至可能只影响少数纳税人。

So like a thirty second video can make a complex tax provision sound universal when it really it applies to a very narrow set of facts and circumstances and maybe even only a small amount of taxpayers that are affected by it.

过去一年，美国税法发生了变化。

US tax law has changed in the past year.

有一些新的扣除项可以帮助你减少应税收入。

There are new deductions that could help you shield more of your income from taxes.

在本期《生活指南》中，我们将深入探讨这一点。

And on this episode of Life Kit, we will get into that.

但首先，我们要谈谈如何识别糟糕的税务建议、错误信息和 outright 骗局。

But first, we're gonna talk about how to identify the bad tax advice, the misinformation, and the straight up scams.

广告之后马上回来。

That's after the break.

本信息由Wise提供，这是一款专为全球使用资金的国际人士设计的应用程序。

This message comes from Wise, the app for international people using money around the globe.

你只需轻点几下，即可发送、消费和接收多达40种货币。

You can send, spend, and receive in up to 40 currencies with only a few simple taps.

聪明一点。

Be smart.

使用Wise。

Get Wise.

立即下载Wise应用或访问wise.com。

Download the Wise app today or visit wise.com.

条款和条件适用。

T's and C's apply.

马克，你能谈谈一些你见过的具体的错误税务建议吗？

Mark, could you talk about some specific examples of bad tax advice that you've seen?

是的。

Yes.

现实中有很多关于虚增扣除额和抵免额的例子，我经常遇到这类情况。

There are there are many different real life examples out there about inflating deductions and credits and things of that nature that I run into quite a bit.

我们来聊聊其中几个常见的例子。

So let's talk about a couple of them that are out there.

我们经常看到的一个领域是税务抵免。

One area that we see quite a bit is in tax credits.

纳税人虚报10,900美元的收入，以便符合劳动所得税收抵免资格。

A taxpayer reports a fake ten and nine income so they can qualify for the earned income credit.

对吧？

Right?

或者可能是关于子女税收抵免，他们声称的受抚养人数量其实并不符合实际。

Or maybe it's regarding child tax credit where maybe they don't have the number of dependents that are claiming.

这不好，你不应该这么做。

That is not good and you shouldn't do it.

这是逃税行为，但有些人会推广各种助长这种行为的方案。

It's tax fraud, but people promote different schemes that lend themselves to that.

另一个领域是虚增业务支出。

Another area is inflated business expenses.

一位有小副业的纳税人，想全额扣除其车辆费用。

So a taxpayer with a small side business and they wanna deduct a 100% of their vehicle expenses.

即使他们在家工作，车辆与业务毫无关系，完全用于个人驾驶。

Even though they're working from home and their car has nothing to do with their business and it's purely a 100% of their car is personal driving.

对吧？

Right?

或者他们把家庭杂货当作客户餐费扣除，或者把衣服也拿来报销，说那是工作服，但实际上根本就没有工作服。

Or they deduct family groceries as client meals, or they write off clothing and they say it's uniforms when it's, you know, they don't have a uniform.

所以规定是，业务支出必须是通常且必要的，并且要在业务和个人用途之间正确分配。

And so the rule, business expenses must be ordinary and necessary and properly allocated between business and personal use.

归根结底，如果你被审计，他们会看：这项支出是出于业务目的，还是个人目的？

At the end of the day, if you're audited, they're looking for, is there a business purpose for it or is there a personal purpose for it?

如果属于个人用途，那就不能扣除。

And if it falls on the personal side, it's it's not deductible.

是的。

Yeah.

有些人在网上会说，国税局人手不足。

Some people will say online, well, the IRS is understaffed.

他们不会发现的。

They are not gonna catch it.

他们不会问的。

They're not gonna ask.

他们不会跟进的。

They're not gonna follow-up.

没错。

Correct.

有些人会玩我们所说的国税局轮盘赌，本质上就是觉得他们根本抓不到你。

Sometimes people play the game of what we call IRS roulette, where essentially it's like, well, they're never gonna catch you.

概率是多少？

What's the percentage?

他们试图赌一赌几率。

And they try to play the odds.

就像在拿这个赌博。

Like, they're gambling with it.

对吧？

Right?

是的。

Yeah.

而那个真的被审计的人，你想想，不会只是被轻轻罚一下就完事的，这里有风险，可能面临民事责任，甚至刑事责任，取决于你试图做什么。我认为人们就是看到类似‘我可以这么做’的想法，就以为自己能逃过一劫。

And that person that does get audited does that, I mean, are, you're not just gonna get slapped on the hand, penalties with that, there's risk, there could be civil risk, there could be criminal risk, I mean, of what you're trying to do, and I think that's where people, they see something like, oh, I could do this, and they think they can get away with it.

随着时间推移，他们才意识到自己已经深陷困境，麻烦大了。

And then over time, they realize they're in over their head and and they're in big trouble.

我想到，在那些糟糕的税务建议中，比如你在社交媒体上看到的，有时会有人直接说：‘就这么干就行。’

It occurs to me that in the realm of bad tax advice that you might see, for instance, on social media, sometimes it'll be called out like, just do this.

你不会被抓住的。

You can get away with it.

国税局抓不到你。

The IRS isn't gonna catch you.

但有时候，这些说法根本不会被点破。

But sometimes it won't be called out.

他们只会说，你符合这个条件，或者这太简单了。

They'll just say, you qualify for this thing or, like, it's so easy.

然后，这个人在报税时甚至可能都没意识到自己在做错事。

And then the person might not even realize that they're doing something wrong when they file their taxes.

社交媒体把税务建议变成了一种娱乐形式。

Social media has turned tax advice into a level of entertainment.

我经常看到的一种情况是，社交媒体上的那种声音说：人人都符合条件。

And one of the things I do see with this quite a bit is when, you know, that voice in the social media says, everyone qualifies.

但并不是每个人都能符合所有条件，对吧？

Well, everyone doesn't always qualify for everything, right?

你会看到有人声称，你可以把狗作为安保系统来抵扣，或者成立有限责任公司（LLC）就能自动产生新的抵扣项。

You'll see someone claim that you can write off your dog as a security system or that forming an LLC automatically creates new deductions.

我经常看到这种情况，对吧？

I see that quite a bit, right?

是的，我可以设立一个LLC，如果它有合法的商业目的，我可以抵扣那些正常的、必要的业务开支，但仅仅因为设立了LLC，并不意味着我可以把生活中的一切开销都抵扣掉，对吧？

Yeah, I can set it up an LLC, and if it's legit business purpose, I can write off those ordinary necessary business expenses, but just because I set up an LLC, doesn't mean I get to write off everything I do in my life, right?

但那正是他们在推广的内容。

But that's kind of what they're promoting.

这真的会把人们引向一个可能让他们惹上麻烦的方向。

That really takes people into a direction that they can get them in trouble.

如果有人发布了一些明显错误或模棱两可的内容，大家根本不清楚到底在说什么，税务圈的人就会主动回应，留言、私信相关人士，逐渐形成一股声音：嘿，我们能不能澄清一下这里到底发生了什么？

If someone posts something that is just blatantly wrong or maybe even gray, you know, no one understands what's really being said, The tax community will reach out, they'll post to it, they'll respond to it, they'll DM some whoever they can, and they'll start to get a groundswell of like, hey, can we clarify what's going on here?

他们并不是在监管这些内容，只是对这类信息非常关注，我能跟你说清楚这一点吗？

And it's not like they're policing it, they're just, they're very active in seeing this stuff, can I tell you that?

第一个要点。

Takeaway one.

如果你在网上看到税务建议说，别担心这个。

If you're seeing tax advice online that says, don't worry about this.

国税局永远不会发现你。

The IRS will never catch you.

记住，这就像一场赌博，而最终要承担后果的人是你。

Remember that is a game of chance, and you're the one who'll have to deal with consequences.

此外，一般来说，如果你在社交媒体上看到一条听起来很有趣的税务建议，把它当作一个起点。

Also, in general, if you see a piece of tax advice on social media that sounds interesting, consider that a starting point.

现在轮到你去判断这个扣除项或其他内容是否真实，以及你是否真的符合条件。

Now it's on you to figure out if that deduction or whatever else is real and if you actually qualify.

你上网看到一个二十到三十秒的视频，也许更长，你看了之后觉得：哦，这看起来挺有意思。

So you go online, you see a twenty, thirty second clip, maybe longer, and you you watch it and you're like, oh, that seems interesting.

对吧？

Right?

在我看来，你第一件事就是要放慢脚步，深呼吸。

The first thing you need to do is just kinda slow down, take a breath, right, in my opinion.

紧迫感是骗子的燃料。

Urgency is the scammer's fuel.

这就是他们获取动力的来源。

That's that's where they get their oxygen from.

对吧？

Right?

第二，如果某件事声称适用于所有人，那它很可能几乎不适用于任何人。

Second, assume that if something applies to everyone, it probably applies to almost no one.

税法高度依赖具体事实，因此税收抵免和扣除都有资格测试、收入限制、文件要求，甚至行业特定的标准。

Tax law is highly fact specific, so credits and deductions have eligibility tests, income limits, documentation requirements, and even industry specific criteria.

你甚至可以点击那个人。

You can even click on the person.

上面有没有说明他们是注册会计师（CPA）？

Does it say that they're a CPA, a certified public accountant?

有没有说明他们是律师（JD），即税务律师？

Does it say that they're a JD, a tax attorney?

有没有说明他们可能是注册代理，人们可以去问：嘿，我怎么知道？

Does it say that maybe even just an enrolled agent where people can go and say, Hey, how do I know?

我听到了一些说法。

I heard something.

听起来好得不像真的，但我还是想查一查。

It sounds too good to be true, but I want to check it out.

你可以去irs.gov网站，那里几乎可以搜索到任何内容。

Well, you can go to irs.gov and you can pretty much search for anything there.

我总是告诉人们的唯一一点是，它有没有提到风险？

The only thing I always tell people is like, does it talk about risk?

如果你这么做，也许能获得这项扣除，但这里存在风险。

If you do this, you may be able to get this deduction, but here's the risk.

如果这不合法，他们永远不会告诉你风险。

They're never gonna tell you the risk if it's not legit.

真正的专业人士会谈到审计风险。

A legit professional will talk about audit exposure.

他们会谈到证据支持。

They'll talk about substantiation.

他们会谈到合规性。

They're gonna talk about compliance.

而可能那些税务网红根本不会谈论这些，因为这些话会让人却步。

Whereas maybe a tax hack influencer is not gonna talk about anything like that because this is gonna turn people off.

对吧？

Right?

好的。

Okay.

所以，假设你在TikTok上看到某种税收抵免或扣除项目，心想，对，也许我符合资格。

So let's say you do come across some sort of tax credit or deduction on TikTok and you think, yeah, maybe I qualify for this.

你可以从irs.gov开始，把你的问题输入搜索栏。

You can go to irs.gov as a starting point and type your question into the search bar.

但我发现，搜索功能并不总是能返回你需要的结果。

I have found though that the search function doesn't always work and bring you the results that you need.

这取决于你怎么提问。

It depends on how you ask the question.

那之后你还可以去哪里找呢？

So where else can you go after that?

比如，你可能会刷TikTok，然后想，哇，这听起来太棒了。

So for example, you might be able to listen to TikTok, you know, and you're like, well, this sounds amazing.

我能把我的狗作为开支扣除吗？

I can I write off my dog?

所以，你可以去谷歌，我会去那里，它会给我提供一些来源。

So, you know, you can go to Google would be where I would go, and then it would give me sources.

我们来看看。

Let's see.

养狗的税务扣除。

Dog deduction taxes.

我现在正在用AI输入这个。

I'm putting this in an AI right now.

为你的企业养一只护卫犬、服务动物、寄养犬，或者一只能产生合法收入和支出的狗。

Having a guard dog for your business, a service animal, a foster dog, a dog that generates legitimate income expenses.

对。

Right.

然后我可以查找来自国税局网站的来源。

And then I can be like sources from IRS website.

然后它会告诉你相关的出版物编号，也就是国税局的出版物编号，你可以在那里找到这些信息。

And then it tells you the publication numbers, the IRS publication numbers, where you can find this.

对。

Right.

所以很多时候，你输入一个问题，可能并不知道答案，因为问题很复杂。

So a lot of times you'll put in something and you may not know the answer to it because it's complex.

对吧？

Right?

如果你知道，比如这是第534号出版物，或者第162条法规，或者是财政部条例，不管是什么情况，你都可以把这些信息输入到国税局的搜索栏里，它会直接带你到原始出处。

So if you know, hey, it's publication five thirty four or it's code section one sixty two or it's a treasury reg whatever the case may be, then you can put that stuff into the IRS search bar, and it's gonna take you right to the source.

它会直接引用相关内容。

It's gonna quote it in there.

我要深入探究一下了。

I'm gonna go down the rabbit hole here.

它显示这是国税局第502号出版物。

So it says it's IRS publication five zero two.

这包括导盲犬或服务动物的费用，因为这些属于医疗和牙科支出。

That includes costs for a guide dog or service animal because those are medical and dental expenses.

正确。

Correct.

当你试图申请扣除、决定是否将某项收入计入或申请抵免，或进行任何其他研究时，你实际上是在为你的报税表采取某种立场。

And if you're trying to take a deduction or deciding whether to pick up something into income or not or take a credit or whatever you're trying to research, what you're doing is you're trying to take a position on your tax return.

就是这样。

That's what it is.

而国税局表示，为了支持你的立场，你必须有充分的权威依据。

And the IRS says you have to have substantial authority in order to support your position.

否则，如果被审计，他们会拒绝你的申请。

Otherwise, if it's audited, they will disallow it.

所谓充分的权威依据，不是说‘我看到一个TikTok视频或Instagram帖子说我可以这么做’。

And substantial authority means not, oh, I have a TikTok video or an Instagram post that says, I can do this.

那根本算不上什么权威依据。

There's nothing substantial authority about that.

真正的权威依据是：‘我可以这么做，因为《国内税收法典》里的某条规定了我可以这么做。’

It is, I can do this because internal revenue code, whatever says I can do it.

而且，如果某个问题非常复杂，而你又无法弄清楚，这很可能说明你需要找一个真正懂行的人咨询。

And again, if it's if it's something that's very complicated and you can't get to it, that probably tells me you need to talk to someone that does know what they're doing.

要点二：始终使用原始资料来核实税务信息。

Takeaway two, always use a primary source to verify tax information.

这意味着要访问 irs.gov，阅读与你情况相关的国税局出版物的具体章节。

That means looking at irs.gov and reading the particular section of the IRS publication that applies.

有时候，你可能在 irs.gov 的搜索栏中输入内容，却找不到你需要的信息。

Now sometimes you might type something into the irs.gov search bar and not find what you're looking for.

在这种情况下，可以使用搜索引擎或人工智能程序帮你找到正确的方向。

In those cases, can use a search engine or an AI program to send you in the right direction.

但我要明确一点，这并不是你的最终步骤，但它可以是一个有用的工具。

Now I want to be clear that is not your final step but it can be a helpful tool.

所以，你可以向在线搜索或人工智能输入‘我能扣除养狗的费用吗？’，并明确要求提供国税局出版物编号以及来自国税局官网的链接，然后再去阅读这些资料。

So you can type can I deduct my dog into an online search or AI and ask specifically for IRS publication numbers and links to sources from the IRS website and then you read those?

当然，你也可以聘请专业人士，比如注册会计师（CPA），来为你解释这些内容或协助你报税。

Of course, you can always hire a professional like a CPA, a certified public accountant, to explain this stuff to you or help you file your taxes.

广告插播后，我们继续带来更多精彩《生活工具箱》内容。

We'll have more Life Kit after the break.

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Be smart.

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条款细则适用。

Ts and cs apply.

你认为为什么人们在社交媒体上如此热衷传播关于税务的错误信息？

Why do you think that people pedal so much misinformation about taxes on social media?

只是为了点击量吗？

Is it just for clicks?

有些人只是为了成为网红，这可是他们的生计，他们靠这个赚钱，只为了吸引点击而兜售任何东西。

There's some people that are looking to just become influencers and this is their livelihood and they're making money from it, and they're just trying to sell anything in order to get the clicks.

还有些人背后藏着别的隐性目的。

There are other people that have a different hidden agenda behind it.

有时候他们会问：‘你能提供信用卡信息吗？’

And sometimes it's, hey, can I get your credit card information?

你能付点钱吗？

Can you pay some money?

我需要一笔定金。

I need a retainer.

这根本不是靠谱的人。

And it's not a legit person.

是的。

Yeah.

是的。

Yeah.

所以我们现在谈的是更传统的骗局，比如有人试图窃取你的信息或钱财。

So now we're talking about more traditional scams, like where someone is trying to steal your information or steal your money.

比如今年你看到哪些税务骗局？

What are some of the tax scams that you're seeing this year, for instance?

哦，对。

Oh, yeah.

有一种是税务解决骗局。

So there is the tax resolution scam.

会有人联系你，说有个国税局负债减免计划，我们可以帮你处理。

There'll be like some sort of a person that reaches out to you and then says, hey, there's an IRS liability reduction program and we can help you with this.

而且一切都显得很正规。

And it it all seems official.

对吧？

Right?

如果你欠税务局税款，我们可以立即帮你。

If you owe the IRS, we'll help you right now.

这里的心理策略是制造一种紧迫感。

The psychology here is there's an urgency part of it.

这是他们最后一次尝试联系你，或者你根本不需要缴税，但他们却有人坚持说你可能欠款。

This is our final attempt to reach you or they don't owe anything, but they're getting somebody that's insisting that they may owe something.

对吧？

Right?

收到威胁电话，说如果你不付款，就会被关进监狱。

Getting threatening phone calls that says, hey, if you don't pay this, you will end up, in jail.

这完全是假的。

And that so that's just so false.

所以这是我经常看到的一种骗局。

So that's one level of scam I see quite a bit.

另一种是你会收到短信，说你的退税已经准备好。

Another one is you'll see texts that say your refund is ready.

你只需要验证身份，或者收到一封邮件，说你欠钱、有退税，或者需要验证某些信息？

You just need to verify your identity or an email that says, hey, you owe money or you're getting a refund or can we verify something?

删掉它。

Delete that.

那在社交媒体上，如果有人说‘点击这里就能获得这笔信贷’，或者‘点击这里我来为你详细解释’，该怎么办？

What about on social media when it says like, click here and you'll get this credit or click here and I'll explain everything?

我会避开这些。

I would stay away from that.

对。

Yeah.

我的意思是，这些链接很可能是税务诈骗，目的是诱使你点击并填写信息来获取你的数据，或者通过你点击链接来入侵你的系统。

I mean, the likelihood is it's a tax hack that is looking to either gather information about you by getting you to click on it and fill out some information, or it is some other scam that's going to then hack into your system by you clicking on it.

第三个要点。

Takeaway three.

在报税季，你可能会遇到直接的税务诈骗，比如有人通过诱使你点击链接来入侵你的电脑，或者通过让你填写在线表格来窃取你的信息。

This tax season, you may also run into straight up tax scams where someone tries to hack into your computer by getting you to click a link or someone tries to steal your information by getting you to fill out an online form.

你可能会收到一条短信，说‘我是国税局’。

You might also get a text saying, hey, this is the IRS.

你欠我们8000美元。

You owe us $8,000.

马上付款，否则你将入狱。

Pay now or you're going to jail.

附注：我们只接受付款和礼品卡。

PS, we only accept payment and gift cards.

好的。

Okay.

情况可能不会这么明显，但记住，国税局不会发短信威胁你要把你关进监狱。

It won't be quite so obvious, but remember, the IRS is not gonna text you to threaten you with jail time.

只有在你同意的情况下，国税局才会给你发短信。

The IRS will only text you with your permission.

他们可能会给你打电话，但如果留下语音留言，根据他们网站上的说法，不会包含任何具体细节。

Now they might call you, but if they leave a message, they say on their website that it won't have any specific details.

所以这是需要留意的一点。

So that's something to look out for.

而且，国税局并不接受礼品卡作为付款方式。

Oh and they don't accept gift cards as payment.

如果有人给你留了语音邮件，声称是国税局，并提供了一个回拨号码，你可以访问 irs.gov 来核实该号码是否真实，或者直接拨打国税局官网上的电话号码进行确认。

If someone does leave you a voicemail claiming to be the IRS and they give a callback number, go to irs.gov to verify that the number is legit or call the IRS directly with the number on its website.

当你雇人帮你报税时，如何确保他们没有欺骗你，而是确实具备正确的资质，而不是试图窃取你的信息？

How can you make sure when you if you are hiring someone to help you with your taxes that they're not scamming you and that they actually have the right credentials or not trying to steal your information?

好问题。

Great question.

这些就是我们常见的报税欺诈行为。

Those are the tax prep scams we see.

所以，幽灵报税员会帮你填写报税表，但却拒绝签名。

So so a ghost preparer prepares your return but refuses to sign it.

任何你付费请来帮你报税的人，都必须在报税表底部以有偿报税员的身份签名。

Anyone you're paying to prepare your tax return also needs to sign it as paid preparer at the bottom of the tax return.

上面应该有他们的名字、公司名称以及地址。

Their name should be on there, their name of their firm, their name of, their address.

这可不是可有可无的。

And so that's not optional.

这是强制要求的。

It's required.

他们还必须拥有有效的PTIN编号。

They also have to have a valid PTIN.

这是一个专门颁发给获得许可并获授权签署报税表的人的编号。

And it's a specific number that's issued to people that are licensed and authorized to sign tax returns.

税务顾问或注册会计师在帮你报税时，需要你的社会安全号码吗？

Do tax advisers or do CPAs does someone who's preparing your taxes need your social security number to do that?

我们需要你的社会安全号码来填写报税表，因为相关信息必须体现在报税表上。

Well, we need your social security number to prepare the tax return because it does get reported on the tax return.

而且说实话，我们还会获取你的银行账户信息。

And again, to be honest with you, we get bank account information.

我们能接触到大量关于你和你家人、孩子、出生日期等的个人信息。

We have access to a lot of personal information about your family, your kids, date of birth, the whole thing.

对吧？

Right?

所以在你向任何陌生人提供这些信息之前，你需要做一点尽职调查，核实他们是否真的是他们声称的那个人。

So before you start giving any random person all that information, you need to kinda do a little bit of due diligence to verify that they are who they say they are.

好的。

Okay.

第四点要点。

Takeaway 4.

你的报税代理人应该拥有一个被称为PTIN的报税识别号，这是由国税局颁发的。

Your tax preparer should have what's called a P TIN, a preparer tax identification number that comes from the IRS.

此外，他们必须始终以报税代理人的身份在你的报税表上签名，并注明他们的姓名、公司名称和地址。

Also, they should always sign your return as a pay preparer and include their name, the name of their firm, and their address.

现在有几种不同类型的专业人士可以为你报税，比如注册代理、注册会计师，甚至律师，等等。

Now there are a few different kinds of professionals who can prepare taxes for you, enrolled agents, certified public accountants, even attorneys, and the list goes on.

顺便说一下，国税局有一个经过认证的税务申报人员的公开目录。

The IRS, by the way, has a public directory of credentialed tax preparers.

好的。

Alright.

那我们来谈谈今年生效的一些税法变化吧。

So let's get into some of those tax law changes that hit this year.

2025年7月，特朗普总统签署了一项名为《一项宏伟美丽法案》的法律。

In July 2025, president Trump signed a law called the One Big Beautiful Bill Act.

该法律创建并扩大了某些税收抵免，其中之一是州和地方税抵免。

That law created and expanded certain tax deductions, and one is the state and local tax deduction.

报税时，你需要决定是选择标准扣除额，还是逐项列出你的扣除项目。

When you're doing your taxes, you decide whether to take a standard deduction or to itemize your deductions.

如果你的支出总额超过了标准扣除额，你就应该选择逐项扣除。

You would itemize if your expenses added up to more than the standard.

这些支出可以包括医疗费用、慈善捐赠、房贷利息，以及过去一年你缴纳的州和地方税。

Those expenses can include things like medical costs, charitable donations, mortgage interest, and the state and local taxes you paid in the past year.

过去，州和地方税抵扣没有金额上限，但上一届特朗普政府通过的税改法案改变了这一点。

There used to be no dollar limit on the state and local tax deduction, but the tax overhaul law passed during the last Trump administration changed that.

它规定，个人现在最多只能抵扣10,000美元的州和地方税。

It said now you could only deduct $10,000 of state and local taxes as an individual.

因此，这实际上削减了一项对许多房主以及生活在高税率城市和州的人们非常有帮助的税收抵扣。

So effectively, it cut back on a tax deduction that had been very helpful for a lot of homeowners and for a lot of people who live in high tax cities and states.

但现在呢？

But now?

抵扣上限已提高到40,000美元。

The cap has been raised to $40,000.

但它确实有一些限制。

It does have some limits.

具体来说，是收入限制。

Specifically, are income limits.

我们这里不会详细讨论所有这些条款，但你还是去看看自己是否符合资格吧。

And we're not gonna get into all of those here, but, yeah, see if you qualify.

还有一些其他的新的扣除项目。

A few other new deductions.

如果你有加班费，你可能有资格获得最高12,500美元的联邦税收扣除。

If you get overtime pay, you might be eligible for a federal tax deduction of up to $12,500.

如果你收到小费，也可能有资格获得最高25,000美元的扣除。

And if you get paid tips, you may also be eligible for a deduction up to $25,000.

如果你年满65岁或以上，你可能有资格获得6,000美元的扣除。

And if you're 65 or older, you might be eligible for a $6,000 deduction.

如果不是你的话，顺便说一句，也许是你的父母。

If that's not you, by the way, maybe it's your parents.

你可以享受我刚才提到的这三项扣除，无论你是否选择逐项扣除。

And you can take any of those three that I just mentioned whether or not you itemize.

现在这并不是一份详尽的清单，但这些是你在今年报税前值得关注的一些扣除项目。

Now this is not an exhaustive list, but these are some of the deductions to look into this year before you file.

现在是时候做个总结了。

Now it's time for a recap.

第一点，如果你在社交媒体上看到一条看似有趣的税务建议，把它当作一个起点。

Takeaway one, if you see a piece of tax advice on social media that sounds interesting, consider it a starting point.

现在由你来判断这个扣除项或其他内容是否真实，以及你是否真正符合条件。

It's on you now to figure out if that deduction or whatever else is real and if you actually qualify.

第二点，始终使用官方来源来核实税务信息。

Takeaway two, always use a primary source to verify tax information.

这意味着要访问 irs.gov，并阅读与你相关的国税局出版物的具体章节。

That means looking at irs.gov and reading the particular section of the IRS publication that applies.

当然，你也可以聘请专业人士提供税务建议、报税服务，或两者兼有。

Of course, you can also hire a professional for tax advice, tax preparation, or both.

第三点，今年报税季要警惕骗子，他们可能会试图窃取你的信息或让你给他们转账。

Takeaway three, this tax season, beware of scammers who may try to steal your information or get you to send them money.

记住，国税局不会通过短信威胁你要把你关进监狱。

Remember, the IRS is not going to text you to threaten you with jail time.

只有在你同意的情况下，国税局才会给你发短信。

The IRS will only text you with your permission.

他们说可能会给你打电话，但你要知道，如果他们留了语音留言，里面不会包含任何具体细节。

They say they might call you, but just know if they leave a message, it won't have any specific details.

如果有人给你留了语音留言，自称是国税局，并提供了一个回拨号码，你可以访问 irs.gov 并搜索该电话号码来核实是否属实。

If someone leaves you a voicemail claiming to be the IRS and they give a callback number, you can verify that it's actually them by going to irs.gov and searching for that phone number.

你也可以直接拨打国税局官网上的电话号码进行确认。

You can also call the IRS directly with the number from its website.

第四点，你的税务申报人应当拥有一个称为 PTIN 的税务申报人识别号，这是由国税局发放的。

Takeaway four, your tax preparer should have what's called a PTEN, a preparer tax identification number that comes from the IRS.

他们还必须作为有偿申报人签署你的报税表，并注明自己的姓名、公司名称和地址。

And they should always sign your return as a paid preparer and include their name, the name of their firm, and their address.

好的。

Okay.

这就是我们的节目。

That's our show.

在结束之前，我有个问题。

Before we go, I have a question.

你介意在你的播客应用中为《Life Kit》打分并写个评价吗？

Would you mind rating and reviewing Life Kit in your podcast app?

你可以告诉我们你学到的最喜爱的建议，或者告诉我们你最喜欢哪种类型的节目。

You could tell us a favorite tip that you've learned, or you could tell us about what kinds episodes you like the best.

我们非常期待听到你的反馈，这对我们会有很大帮助。

We love hearing from you, and it would help us out a lot.

好的。

Alright.

本集《Life Kit》由玛格丽特·塞里诺制作。

This episode of Life Kit was produced by Margaret Cerrino.

我们的数字编辑是马利卡·加里布。

Our digital editor is Malika Garib.

梅根·凯恩是我们的高级主管编辑，贝丝·多诺万是我们的制作人。

Megan Cain is our senior supervising editor, and Beth Donovan is our producer.

我们的制作团队还包括安迪·泰格尔、克莱尔·玛丽·施耐德、西尔维·道格拉斯和米卡·艾利森。

Our production team also includes Andy Tegel, Claire Marie Schneider, Sylvie Douglas, and Mika Ellison.

工程支持由贝基·布朗提供。

Engineering support comes from Becky Brown.

事实核查由泰勒·琼斯负责。

Fact checking by Tyler Jones.

我是玛丽尔·塞加达。

I'm Mariel Segada.

感谢收听。

Thanks for listening.