U.S. tax knowledge, written for the Chinese community美国报税与中文税务知识

企业与自雇税务系列企业与自雇税务系列

Registering a U.S. Company & Opening a Business Bank Account: Document Checklist by Entity Type and State (with Flowchart)在美国注册公司并开银行账户，需要准备哪些材料？按公司类型与州别的完整清单（附流程图）

2026-07-20 Tax InsightsTax Insights

IRS launches summer identity-theft campaign: what Austin Chinese taxpayers should watchIRS夏季反身份盗窃行动启动：奥斯汀华人报税客户该注意什么

2026-07-20 Cross-Border & Legacy华人跨境资产与传承系列

Before your green card: why sell assets and buy them back — pre-immigration tax planning拿到美国绿卡前，为什么要先卖掉资产再买回来？——登陆前税务规划全景

2026-07-19 Tax InsightsTax Insights

Treasury and IRS list certain CRAT deals as reportable tax-avoidance transactions财政部与IRS正式将部分慈善剩余年金信托交易列为应披露的避税清单交易

2026-07-19 Retirement Series退休账户优化系列

Income too high for Roth IRA? The complete Backdoor Roth guide (Form 8606 & pro-rata rules)收入超标不能存 Roth IRA？Backdoor Roth 完整操作指南（Form 8606 与 Pro-rata 规则）

2026-07-18 Cross-Border & Legacy华人跨境资产与传承系列

Still holding Chinese funds? PFIC rules and Form 8621 explained (a must-read for green-card holders)还持有国内基金和银行理财？PFIC 规则与 Form 8621 申报详解（绿卡族必读）

2026-07-17 Audit & Compliance审计与合规

IRS automatic penalty relief: AEP replaces FTA — what it means for Austin Chinese filersIRS 推出自动罚款豁免新规：AEP 替代 FTA，对奥斯汀华人报税有何影响？

2026-07-17 Investing & Trading投资与交易税务

Section 1256 explained: the 60/40 rate for futures and SPX options — and why prop-firm payouts don't qualifySection 1256 合约税务详解：期货与 SPX 期权的 60/40 优惠税率，为何 Prop Firm 出金不适用？

2026-07-17 Immigration & Status身份与移民税务

Proposed IRS rule may affect refundable tax credits for some immigrants国税局拟推出新规，可能影响部分移民的可退税额度（Refundable Tax Credits）

2026-07-16 Business & Self-Employed企业与自雇税务

AICPA updates audit confirmation standards: what Austin Chinese business owners should knowAICPA更新审计确认准则：数字化时代下奥斯汀华人企业主需关注的变化

2026-07-15 Audit & Compliance审计与合规

Court voids the $1.8B Trump-IRS settlement: lessons for Austin Chinese taxpayers特朗普18亿美元和解协议被法院撤销：给奥斯汀华人报税客户的启示

2026-07-14 IRS Policy & UpdatesIRS政策与动态

IRS rule change: who benefits? A must-read for Austin Chinese filersIRS 规则变更：谁将从中受益？（奥斯汀华人报税必读）

2026-07-13 COVID Refunds & Relief疫情退税与纾困

COVID-era refund deadline recap: what Chinese clients can still doCOVID-era退税申请截止日期回顾：华人客户还能做什么

2026-07-12 COVID Refunds & Relief疫情退税与纾困

The July 10 COVID refund deadline in review: follow-ups for Austin Chinese taxpayersCOVID税收退款截止日（July 10）回顾：奥斯汀华人需要了解的后续

2026-07-11 COVID Refunds & Relief疫情退税与纾困

IRS pandemic refund claims closed July 10: the last-chance window in reviewIRS 疫情退税申请7月10日截止：奥斯汀华人报税客户需关注的最后机会

2026-07-10 Credits & Deductions抵免与扣除

How to claim up to $4,328 in EITC refunds (tax year 2025)最高 $4,328 的 EITC 退税怎么拿？奥斯汀华人报税客户必看（2025纳税年度）

2026-07-09 COVID Refunds & Relief疫情退税与纾困

Missed the July 10 deadline? How it can cost you an IRS refund警惕！错过 7 月 10 日截止日期可能导致国税局退税损失，奥斯汀华人需注意

2026-07-08 COVID Refunds & Relief疫情退税与纾困

New IRS online filing feature: the Kwong-case refund guide and deadlinesIRS推出在线申请新功能：Kwong案件退税指南与截止日期提醒

2026-07-07 COVID Refunds & Relief疫情退税与纾困

Can you still claim COVID tax refunds? Relief windows and time limitsCOVID 税务退款还能领吗？纾困金申领窗口回顾与时限提醒

2026-07-06 COVID Refunds & Relief疫情退税与纾困

You may qualify for a COVID tax refund — can you still get the money back?你可能符合 COVID 税务退款资格！这笔钱还能拿回来吗？

2026-07-05 Cross-Border & Legacy华人跨境资产与传承系列

IRS quietly ends a penalty-free FBAR filing procedure: what Austin Chinese filers should noteIRS悄悄取消FBAR免罚申报机制，奥斯汀华人报税客户需注意什么？

2026-07-04 Business & Self-Employed企业与自雇税务

Converting an LLC to a C-Corp: Form 8832 timing rules and three key filing deadlinesLLC 转 C-Corp 怎么申报？Form 8832 时间规则与三份关键税表的截止日

2026-07-03 Credits & Deductions抵免与扣除

IRS inflation adjustment: Child Tax Credit rises to $2,200 per childIRS 发布通胀调整：儿童税务抵免 (CTC) 更新，每个孩子最高可获 $2,200

2026-07-03 Refund Tracking退税追踪与查询

Why refunds are bigger this year — and may shrink next year为什么今年退税变多了？明年却可能减少 (Tax Refund Changes)

2026-07-02 Audit & Compliance审计与合规

CP53E notice errors are spreading: beware of false balance-due lettersIRS CP53E 通知错误频发，奥斯汀华人报税客户需警惕虚假欠税通知

2026-07-01 Credits & Deductions抵免与扣除

New IRS gift-tax safe harbor: certain account contributions exempt from reportingIRS 发布赠与税新规：特定账户捐款可享年度豁免，无需申报

2026-06-30 Credits & Deductions抵免与扣除

Reefer fuel tax credits: big carriers sue the IRS — small operators can claim too冷藏车燃油税抵免：大公司起诉IRS，小车主也能拿回这笔钱

2026-06-29 Filing Season报税季实务

Hit by a natural disaster? IRS tax relief, extensions, and casualty-loss deductions遭遇自然灾害？IRS 提供税务救济，奥斯汀华人需了解的报税延期与损失扣除

2026-06-28 IRS Policy & UpdatesIRS政策与动态

New IRS rules: tax protection and transition relief for sovereign investorsIRS发布新规：主权投资者的税务保护与过渡期救济

2026-06-28 Filing Season报税季实务

Haven't filed yet? A quick guide to IRS Free File还没报税？IRS Free File 免费报税工具了解一下

2026-06-28 Refund Tracking退税追踪与查询

Millions in unclaimed IRS refunds: how to make sure you get yoursIRS 退税提醒：数百万美元等待认领，如何确保你拿回属于你的钱？

2026-06-26 Filing Season报税季实务

IRS Saturday walk-in hours are ending — act soonIRS纳税人协助中心周六办公即将结束，奥斯汀华人报税客户需抓紧

2026-06-25 Cross-Border & Legacy华人跨境资产与传承系列

U.S. tax amnesty: how overseas Chinese can catch up without heavy penalties (Streamlined Procedures)美国税务大赦：海外华人如何补报漏税而避免重罚（Streamlined Procedures）

2026-06-24 Credits & Deductions抵免与扣除

Credits vs. deductions: how Chinese filers can maximize tax savings报税季必读：税务抵免与扣除额的区别及华人如何最大化节税

2026-06-23 IRS Policy & UpdatesIRS政策与动态

The 2026 ETAAC report: big changes coming to U.S. tax filing2026年电子税务咨询委员会报告：美国报税将迎来哪些重大变革？

2026-06-22 IRS Policy & UpdatesIRS政策与动态

IRS reform proposals: how millions of taxpayers could be affectedIRS税务改革建议出台：将对数百万纳税人产生哪些影响？

2026-06-20 IRS Policy & UpdatesIRS政策与动态

ETAAC urges stable IRS funding: what the AI-audit era means for Austin Chinese filersETAAC 呼吁国会稳定 IRS 拨款：AI 审计时代对奥斯汀华人报税的深远影响

2026-06-19 Immigration & Status身份与移民税务

ICE buying immigrant tax data? Privacy risks and compliance tips for ITIN holdersICE 购买移民税务数据？ITIN 持有者需要注意的隐私风险与合规建议

2026-06-18 Business & Self-Employed企业与自雇税务

New IRS look-back interest calculator affects long-term contract filersIRS发布新计算器，影响在美华人的长期合同项目报税

2026-06-15 IRS Policy & UpdatesIRS政策与动态

The IRS 2025 Data Book: key tax signals to watchIRS 2025财年数据手册出炉：透露了哪些关键税务信号？

2026-06-14 Immigration & Status身份与移民税务

Record numbers of Americans filing from abroad: what it means for Austin's Chinese community海外美国人报税人数创新高，对奥斯汀华人有何影响？

2026-06-13 IRS Policy & UpdatesIRS政策与动态

IRS seasonal hiring begins: what it means for your Austin tax filingIRS启动季节性招聘，对您的奥斯汀华人报税意味着什么？

2026-06-12 IRS Policy & UpdatesIRS政策与动态

New IRS security framework: protecting your tax identityIRS新规来袭，如何守护你的税务安全？

2026-06-11 Credits & Deductions抵免与扣除

Federal scholarship tax credit update: over half the states are in — what it means for you联邦奖学金税收抵免计划新动向：超半数州已加入，对您有何影响？

2026-06-10 Business & Self-Employed企业与自雇税务

R&D expensing is back for small businesses: the July 6 retroactive window in review新规解读：中小企业研发费用即时抵扣恢复，7月6日追溯期限回顾 (Research Expense Rules)

2026-06-09 Filing Season报税季实务

Extension deadline is here: the due dates Austin Chinese filers must know报税延期截止日到了怎么办？奥斯汀华人必须知道的截止日期 (Tax Deadline)

2026-06-08 Business & Self-Employed企业与自雇税务

IRS targets nonprofit executive pay: what it actually means for Austin Chinese filers国税局盯上非营利组织高管薪酬？别慌，聊聊它对奥斯汀华人的实际影响

2026-06-07 Filing Season报税季实务

Mississippi's extended tax deadline: what it means for Chinese residents in Texas密西西比州报税延期了？这对在德州华人意味着什么

2026-06-06 Filing Season报税季实务

Tax filing deadline extensions: lessons from the Tennessee stormsIRS报税延期（Tax Filing Deadline Extension）：田纳西州风暴给我们的启示

2026-06-05 IRS Policy & UpdatesIRS政策与动态

New IRS online-account features: how they shape your filing choices and planningIRS在线账户新功能：如何影响您的报税选择与年度规划？

2026-06-04 COVID Refunds & Relief疫情退税与纾困

IRS appeals the Kwong case: your refund claim could be affected国税局上诉Kwong案，您的退还申请（Refund Claim）可能受影响！

2026-05-30 Filing Season报税季实务

IRS crackdown: a filing-procedure error that may force amended returnsIRS重锤来袭！这个报税程序出错，所有人都得重报？

2026-05-29 COVID Refunds & Relief疫情退税与纾困

The Recovery Rebate Credit millions of Americans missed: a pandemic refund recap国税局（IRS）疫情退税回顾：百万美国人错过的 Recovery Rebate Credit

2026-05-28 Refund Tracking退税追踪与查询

Got an unexpected IRS refund? Careful — honesty can cost you收到国税局（IRS）的意外退税？小心！诚实可能让你付出代价

2026-05-27 Filing Season报税季实务

Missed the extension deadline? A CPA's guide to your next steps报税延期截止日已过？奥斯汀华人别慌，专业CPA为你解读下一步该怎么做

2026-05-26 COVID Refunds & Relief疫情退税与纾困

Will the IRS auto-refund health-coverage penalties? The truth behind COVID-era refund rumors国税局（IRS）会自动退还医保罚款吗？新冠时期罚款退款传闻的真相

2026-05-25 IRS Policy & UpdatesIRS政策与动态

IRS recruits new advisory council members: what IRSAC means for Austin Chinese filers国税局（IRS）招募“顾问团”新成员，这对我们奥斯汀华人报税有何影响？

2026-05-24 Credits & Deductions抵免与扣除

Working Families Tax Cuts signed into law: car-loan interest and overtime now deductible“工薪家庭减税”已成法律：车贷利息、加班费可抵税，对奥斯汀华人有何影响？

2026-05-23 Audit & Compliance审计与合规

Behind the Trump audit saga: IRS audit truths Chinese taxpayers should know特朗普审计风波背后，奥斯汀华人报税人需要了解的 IRS 审计真相

2026-05-22 Audit & Compliance审计与合规

The IRS audit statute of limitations, explained through the headlinesIRS审计的“诉讼时效”解读：从热点新闻看您的税务风险

2026-05-21 Audit & Compliance审计与合规

Trump's audit clock expired? What ordinary taxpayers should know about limitation periods特朗普税表审计时限过期？聊聊普通纳税人必须了解的“追诉时效”

2026-05-20 Audit & Compliance审计与合规

The Trump-IRS settlement: deeper lessons for Austin Chinese taxpayers特朗普与IRS和解案对奥斯汀华人报税的深层启示

2026-05-19 Refund Tracking退税追踪与查询

Refunds up 11% in 2026? It's true — a deep dive from an Austin Chinese CPA2026年国税局退款增加11%？确有其事！Austin华人CPA为您深度解析

2026-05-18 Business & Self-Employed企业与自雇税务

ERTC claim window closed, audits continue: a pandemic-credit recap for Chinese businesses国税局 (IRS) 疫情退税回顾：企业 ERTC 申领窗口已关闭，审计仍在继续

2026-05-17 COVID Refunds & Relief疫情退税与纾困

COVID refund quick check: claims closed, but old tax debts are still worth cleaning upIRS疫情退税快查：申领窗口已关闭，税务旧账仍值得清一清

2026-05-16 Audit & Compliance审计与合规

A rare IRS settlement path for conservation-easement disputesIRS 罕见和解机会：土地保护地役权 (Conservation Easement) 税务争议解决新出路

2026-05-15 Refund Tracking退税追踪与查询

Refund still missing? How to check your IRS status, step by step报税后还没收到退税款？别急，Austin华人CPA教你如何查询IRS状态

2026-05-14 Audit & Compliance审计与合规

IRS strikes again: settlement window opens for conservation-easement planningIRS 重拳出击！保护地役权税务筹划迎来和解机会，这对你意味着什么？

2026-05-13 COVID Refunds & Relief疫情退税与纾困

The IRS may owe you a pandemic refund: a quick eligibility check国税局可能欠你一笔疫情退款？奥斯汀华人报税客户速查资格

2026-05-12 COVID Refunds & Relief疫情退税与纾困

IRS may owe millions of taxpayers pandemic penalty refunds — how to claimIRS可能欠数百万纳税人疫情期间罚款退款（Refunds）——如何申请

2026-05-11 Refund Tracking退税追踪与查询

Still waiting on your IRS refund? Common delay causes and what to do如果还在等IRS退税（refund），可能被延迟的原因与应对策略

2026-05-10 COVID Refunds & Relief疫情退税与纾困

Big COVID-era refund opportunities: how refund claims work美国IRS大量退税机会：新冠期间的退税申诉（claim）说明

2026-05-09 COVID Refunds & Relief疫情退税与纾困

Protective claims: preserving your right to COVID-19 relief refunds如何通过正式或保留性退税申请（Protective Claim）保护你的COVID-19救济退款权益

2026-05-08 COVID Refunds & Relief疫情退税与纾困

July 10 deadline: possible COVID-era IRS refunds and what they mean for Chinese in the U.S.七月十日截止：可能的COVID时期国税局（IRS）退款机会与在美华人的影响

2026-05-07 COVID Refunds & Relief疫情退税与纾困

The IRS refund window closes July 10: what you need to knowIRS 退税窗口将关闭：7月10日最后期限你需要知道的事

2026-05-06 COVID Refunds & Relief疫情退税与纾困

Claim possible COVID refunds by July 10: how Austin Chinese filers should respond美国IRS要求在7月10日前申领可能的COVID退款：奥斯汀华人应如何应对

2026-05-05 COVID Refunds & Relief疫情退税与纾困

Court ruling: how the COVID-19 disaster-relief case affects timely refund claims法院判决：COVID-19 灾害救助案对及时退税申报（refund claims）的影响解析

2026-05-04 Filing Season报税季实务

How to find your tax-extension due date: a practical guide如何查询报税延期（tax extension）的到期日——华人在美的实务指南

2026-05-03 Filing Season报税季实务

A smooth filing season: refunds on time and e-file use at record highs报税季进展顺利：退税及时处理与电子申报使用率高（Electronic Filing）

2026-05-02 Filing Season报税季实务

Act now: file, pay, or request an extension现在就行动：报税、缴税或申请延期（Extension）

2026-05-02 Audit & Compliance审计与合规

Fraud alert: woman charged over nearly $10M in fake refund claims奥斯汀华人需注意：女子被控申报近1000万美元虚假退税（Refund Fraud）

2026-04-30 Business & Self-Employed企业与自雇税务

IRS simplifies ERC disputes: Form 907 extends the deadline to sue while preserving your rightsIRS推出简化流程：通过表格907延长ERC争议的起诉期限，保留异议权

2026-04-29 Business & Self-Employed企业与自雇税务

New option: more time to respond after an ERC disallowanceIRS 为被驳回的员工留任税抵免（Employee Retention Credit, ERC）提供申请延长期限的新选项

2026-04-28 Investing & Trading投资与交易税务

The complete digital-asset tax guide — WeChat, Alipay, TikTok income, crypto and NFTs数字资产报税完整指南 — 微信、支付宝、抖音收入、加密货币、NFT 全场景

2026-04-27 Business & Self-Employed企业与自雇税务

Austin LLC vs S-Corp — Texas registration, franchise tax, and the $80k decision pointAustin LLC vs S-Corp 完整对比 — 德州注册流程、Franchise Tax、$80k 临界点决策

2026-04-27 Cross-Border & Legacy华人跨境资产与传承系列

Wiring money from China: parental gifts, home down payments, and Form 3520中国汇款到美国怎么报税 — 父母赠与、买房首付、Form 3520 完整指南

2026-04-27 Immigration & Status身份与移民税务

The complete student tax guide — F-1 / OPT / H-1B (with FICA refunds and treaty benefits)留学生报税完整指南 — F-1 / OPT / H-1B 全场景（含 FICA 退回与 Treaty 减免）

2026-04-27 Cross-Border & Legacy华人跨境资产与传承系列

FBAR real-world traps — the 5 account types Chinese filers miss most (with Streamlined steps)FBAR 实战避雷 — 5 类华人最容易漏报的海外账户（附 Streamlined 自首流程）

2026-04-27 Business & Self-Employed企业与自雇税务

W-2 vs 1099 in practice — RSU, business deductions, and self-employment tax compared美国 W-2 vs 1099 实战详解 — RSU、业务扣除、Self-Employment Tax 深度对比

2026-04-27 Filing Season报税季实务

Austin Chinese tax filing 2026 — the local guide for Tesla, Apple and UT Austin奥斯汀华人报税 2026 — Tesla / Apple / UT Austin 本地完整指南

2026-04-27 Filing Season报税季实务

Using IRS Taxpayer Assistance Centers: services and what to bring如何利用 IRS 纳税人服务中心（Taxpayer Assistance Centers）：对在美华人的服务说明与准备指南

2026-04-27 Filing Season报税季实务

Missed the filing deadline? You can still file and limit the damage错过报税截止日怎么办？还能补报并减少损失（Standard Deduction 等常见概念）

2026-04-26 Filing Season报税季实务

Need more time? How to request an extension and avoid penalties需要更多时间申报？如何申请延期（Extension）并避免罚款

2026-04-25 Credits & Deductions抵免与扣除

IRS updates Section 127 education-assistance FAQs: what it means for Chinese employeesIRS 更新第127节（Section 127）教育援助常见问题，华人在美如何应对（教育福利豁免）

2026-04-24 Audit & Compliance审计与合规

How to read IRS statements and announcements: a practical guide如何读懂 IRS 官方通知与声明：在美华人实用指南（税务更新）

2026-04-23 Immigration & Status身份与移民税务

How UK employers help expat staff meet U.S. tax obligations英国雇主如何帮助外派员工履行美国报税义务（对在美华人的影响）

2026-04-22 Filing Season报税季实务

Media alert: skip this key update and your refund could suffer美媒提示：若不做关键更改可能影响退税（refund）——华人在美应如何应对

2026-04-21 Credits & Deductions抵免与扣除

Treasury and IRS finalize rules on tipped occupations under the One, Big, Beautiful Bill财政部与 IRS 发布终局法规：明确 One, Big, Beautiful Bill 框架下的习惯性小费职业（tipped occupations）

2026-04-21 Refund Tracking退税追踪与查询

PA / NJ refund tracking: how to check your state income-tax refundPA/NJ 退税追踪指南：如何查询州所得税退税进度（How to track income tax return）

2026-04-20 Filing Season报税季实务

Last-minute filing tips and a preparation checklist报税季末尾要点与准备清单（Last-Minute Tips）：IRS 提醒解读

2026-04-19 Refund Tracking退税追踪与查询

Waiting on your refund? Tracking it with Where's My Refund等待退税到账？从奥斯汀华人视角看如何追踪退税进度（Where’s My Refund?）

2026-04-18 Refund Tracking退税追踪与查询

Want your refund status? How to track updates想查询你的退税进度？了解如何跟踪更新（Tax Refund Status Tracking）

2026-04-17 Cross-Border & Legacy华人跨境资产与传承系列

IRS flags FATCA non-compliance — but follow-up reviews are limited美国 IRS 指出 FATCA（Foreign Account Tax Compliance Act）不合规但后续审查有限

2026-04-16 Refund Tracking退税追踪与查询

It's Tax Day: how to check your refund status after filing报税日来到，已提交退税的查询方法（IRS Refund Status）

2026-04-15 Immigration & Status身份与移民税务

To file or not: the tax dilemma facing undocumented immigrants (The New York Times)是否申报：无证移民在报税中的抉择（The New York Times）

2026-04-14 Refund Tracking退税追踪与查询

Filing deadlines and refund tracking: what they mean for Austin's Chinese community税务申报截止日期与退税追踪：对奥斯汀华人社区的影响（IRS Filing Date）

2026-04-13 Filing Season报税季实务

The federal extension guide: filing for more time close to April 15税务延期指南（Tax Extension）：距离4月15日还很近？如何正确申请联邦延期

2026-04-10 Filing Season报税季实务

Last-minute IRS tax tips, decoded最后时刻的 IRS 税务要点解读（Last-minute IRS tax tips）

2026-04-09 Refund Tracking退税追踪与查询

Time is running out to claim $1.2 billion in tax-year-2022 refunds by April 15Time is running out to claim $1.2 billion in refunds for tax year 2022：税年 2022 的退税申领将至4月15日截止

2026-04-08 Cross-Border & Legacy华人跨境资产与传承系列

Handling an estate tax return for the first time: the 5 things to sort out first家人第一次接手遗产报税，最需要先弄清的 5 件事

2026-04-02 Audit & Compliance审计与合规

Why due diligence matters so much in tax filing为什么尽职调查（Due Diligence）在税务申报中如此重要？

2025-09-16 IRS Policy & UpdatesIRS政策与动态

The 2025 tax changes: new benefits you may not know about2025美国税改，有哪些你还不知道的新福利？

2025-09-11 Filing Season报税季实务

Financial basics: an overview财务基础知识概述

2024-11-07