IRS Tax Forms & Resources
国税局常用税表
YZ CPA has compiled the most commonly used IRS tax forms with bilingual descriptions to help you identify the forms you need. Click any link to visit the official IRS page for that form.
YZ CPA 为您整理了常用的国税局税表，附中英文说明，帮助您快速找到所需表格。点击链接即可前往 IRS 官方页面下载。
Quick Navigation | 快速导航
- Individual Tax Forms | 个人报税表格
- Business Tax Forms | 企业税表
- Employment & Payroll | 雇佣及工资税表
- International / FBAR | 海外账户及国际税表
- Estate & Trust | 遗产与信托税表
- Extensions & Payments | 延期与缴税
Individual Tax Forms | 个人报税表格
Form 1040 – U.S. Individual Income Tax Return
The standard federal income tax form filed annually by U.S. residents and citizens to report income, deductions, and credits. Due April 15 each year.
美国个人所得税年度申报表，用于报告收入、扣除项和税收抵免。每年 4 月 15 日截止。
Schedule A – Itemized Deductions
Used to claim itemized deductions such as medical expenses, state/local taxes (SALT), mortgage interest, and charitable contributions instead of the standard deduction.
用于申报逐项扣除，包括医疗费用、州/地方税（SALT）、房贷利息和慈善捐款等，替代标准扣除额。
Schedule B – Interest and Ordinary Dividends
Required when interest or ordinary dividends exceed $1,500, or if you have a financial account in a foreign country.
当利息或普通股息超过 $1,500 或拥有海外金融账户时，需要填写此表。
Schedule C – Profit or Loss from Business
Filed by sole proprietors and single-member LLCs to report business income and expenses. Also used for freelance and gig economy income.
个体经营者和单成员 LLC 用于报告业务收入和支出的表格，也适用于自由职业和零工经济收入。
Schedule D – Capital Gains and Losses
Used to report the sale or exchange of capital assets such as stocks, bonds, and real estate. Calculates short-term and long-term capital gains or losses.
用于报告股票、债券和房产等资本资产的出售或交换，计算短期和长期资本收益或损失。
Schedule E – Supplemental Income and Loss
Reports income or loss from rental real estate, royalties, partnerships, S corporations, estates, and trusts.
用于报告租金房产、版税、合伙企业、S 型公司、遗产和信托的收入或损失。
Schedule SE – Self-Employment Tax
Calculates Social Security and Medicare taxes owed on net self-employment income. Required if self-employment earnings exceed $400.
计算自雇净收入应缴的社会保障和医疗保险税。自雇收入超过 $400 时需要填写。
Form 1040-ES – Estimated Tax for Individuals
Used to calculate and pay estimated taxes quarterly for income not subject to withholding, such as self-employment, rental, and investment income.
用于计算和按季度缴纳预估税款，适用于未预扣税的收入，如自雇收入、租金和投资收入。
View Form 1040-ES on IRS.gov →
Form 1040-X – Amended U.S. Individual Income Tax Return
Used to correct errors or make changes to a previously filed Form 1040. Can be filed to claim a refund or report additional income.
用于更正已提交的 1040 表格中的错误或进行修改。可用于申请退税或补报额外收入。
Business Tax Forms | 企业税表
Form 1120 – U.S. Corporation Income Tax Return
The annual income tax return for C corporations. Reports corporate income, gains, losses, deductions, and credits.
C 型公司的年度所得税申报表，报告公司收入、收益、损失、扣除项和税收抵免。
Form 1120-S – U.S. Income Tax Return for an S Corporation
Filed by S corporations to report income, deductions, and credits. The corporation itself generally does not pay tax — income passes through to shareholders.
S 型公司用于报告收入、扣除项和抵免。公司本身通常不缴税，收入转至股东个人申报。
Form 1065 – U.S. Return of Partnership Income
Filed by partnerships (including multi-member LLCs) to report income, deductions, gains, and losses. The partnership does not pay tax directly.
合伙企业（含多成员 LLC）的年度申报表，报告收入、扣除项、收益和损失。合伙企业本身不缴税。
Schedule K-1 – Partner’s / Shareholder’s Share of Income
Issued by partnerships, S corporations, and trusts to report each partner’s or shareholder’s share of income, deductions, and credits for their personal tax return.
由合伙企业、S 型公司和信托发放给合伙人/股东，报告其应分配的收入、扣除项和抵免份额，用于个人报税。
View Schedule K-1 on IRS.gov →
Employment & Payroll Forms | 雇佣及工资税表
Form W-2 – Wage and Tax Statement
Issued by employers to report wages paid and taxes withheld for each employee. Employees use this to file their individual tax return.
雇主发给员工的工资和预扣税报告。员工据此填报个人所得税申报表。
Form W-4 – Employee’s Withholding Certificate
Filled out by employees to tell their employer how much federal income tax to withhold from their paycheck.
员工填写此表告知雇主从工资中预扣多少联邦所得税。
Form W-9 – Request for Taxpayer Identification Number
Used to provide your taxpayer identification number (TIN) to a person or entity who is required to file an information return, such as a 1099.
用于向需要申报信息申报表（如 1099）的付款方提供您的纳税人识别号（TIN）。
Form 941 – Employer’s Quarterly Federal Tax Return
Filed quarterly by employers to report income taxes, Social Security, and Medicare taxes withheld from employees’ paychecks, plus the employer’s share.
雇主每季度申报从员工工资中预扣的所得税、社保和医保税，以及雇主应缴部分。
Form 940 – Employer’s Annual Federal Unemployment (FUTA) Tax Return
Filed annually by employers to report and pay federal unemployment tax (FUTA). Applies to employers who paid $1,500+ in wages in any calendar quarter.
雇主每年申报并缴纳联邦失业税（FUTA）。适用于任一季度支付工资达 $1,500 以上的雇主。
Form 1099-NEC – Nonemployee Compensation
Used to report payments of $600 or more to independent contractors and freelancers. Replaced Box 7 of the old 1099-MISC for this purpose.
用于报告支付给独立承包商和自由职业者 $600 及以上的款项。取代了旧版 1099-MISC 的第 7 栏。
View Form 1099-NEC on IRS.gov →
Form 1099-MISC – Miscellaneous Information
Reports miscellaneous payments such as rent, prizes, awards, medical payments, and attorney fees of $600 or more.
报告租金、奖品、奖金、医疗付款和律师费等 $600 及以上的各类杂项付款。
View Form 1099-MISC on IRS.gov →
Form 1099-INT – Interest Income
Issued by banks and financial institutions to report interest income of $10 or more earned during the tax year.
由银行和金融机构发放，报告纳税年度内 $10 及以上的利息收入。
View Form 1099-INT on IRS.gov →
Form 1099-DIV – Dividends and Distributions
Reports dividend income and capital gain distributions of $10 or more from stocks, mutual funds, and other investments.
报告来自股票、共同基金和其他投资 $10 及以上的股息收入和资本利得分配。
View Form 1099-DIV on IRS.gov →
International / FBAR | 海外账户及国际税表
FinCEN Form 114 – FBAR (Report of Foreign Bank and Financial Accounts)
Required if the combined value of all foreign financial accounts exceeds $10,000 at any time during the year. Filed electronically through FinCEN’s BSA E-Filing System, not with the IRS. Due April 15 with automatic extension to October 15.
如果全年任何时点海外金融账户总额超过 $10,000，则必须申报。通过 FinCEN 的 BSA 电子申报系统在线提交，而非向 IRS 申报。截止日期为 4 月 15 日，自动延期至 10 月 15 日。
Form 8938 – Statement of Specified Foreign Financial Assets (FATCA)
Required under FATCA when foreign financial assets exceed $50,000 on the last day of the year or $75,000 at any time. Filed with your tax return. Higher thresholds apply for married filing jointly and those living abroad.
根据 FATCA 规定，当海外金融资产在年末超过 $50,000 或年内任何时点超过 $75,000 时需要申报。随税表一起提交。夫妻合报和海外居住者有更高的申报门槛。
Form 1116 – Foreign Tax Credit
Used to claim a credit for income taxes paid to a foreign government, reducing your U.S. tax liability and avoiding double taxation on the same income.
用于申请已向外国政府缴纳所得税的抵免，减少美国税负，避免对同一收入双重征税。
Estate & Trust | 遗产与信托税表
Form 706 – United States Estate (and Generation-Skipping Transfer) Tax Return
Filed for estates of deceased U.S. citizens or residents whose gross estate exceeds the federal exemption amount ($13.61 million in 2024). Due 9 months after date of death.
当已故美国公民或居民的总遗产超过联邦豁免额（2024 年为 $1,361 万）时需要申报。截止日期为去世后 9 个月。
Form 709 – United States Gift (and Generation-Skipping Transfer) Tax Return
Filed when you give gifts exceeding the annual exclusion amount ($18,000 per recipient in 2024) to track lifetime gift tax exemption usage.
当赠与金额超过年度免税额（2024 年每位受赠人 $18,000）时需要申报，用于追踪终身赠与税豁免额度的使用情况。
Form 1041 – U.S. Income Tax Return for Estates and Trusts
Filed by the fiduciary of an estate or trust to report income earned by the estate or trust and distribute income to beneficiaries via Schedule K-1.
由遗产或信托的受托人申报遗产或信托所赚取的收入，并通过 Schedule K-1 向受益人分配收入。
Extensions & Payments | 延期与缴税
Form 4868 – Application for Automatic Extension of Time to File
Grants an automatic 6-month extension (to October 15) for filing your individual income tax return. Note: this extends the filing deadline only — taxes owed are still due April 15.
自动获得 6 个月的延期（至 10 月 15 日）提交个人所得税申报表。注意：此表仅延长申报期限，应缴税款仍须在 4 月 15 日前缴纳。
Form 7004 – Application for Automatic Extension of Time to File Business Tax Returns
Grants an automatic extension for filing business income tax returns, including Forms 1065, 1120, and 1120-S. Extension period varies by form type.
自动延长企业所得税申报表的申报期限，适用于 1065、1120 和 1120-S 等表格。延期时间因表格类型而异。
Need Help Filing? | 需要报税帮助？
Not sure which forms you need? YZ CPA LLC provides bilingual (English/Chinese) tax preparation services for individuals, businesses, and international filers in Austin, TX and nationwide.
不确定需要哪些表格？YZ CPA LLC 为奥斯汀及全美客户提供中英文双语报税服务，涵盖个人、企业和国际税务申报。
All links direct to official IRS.gov or FinCEN.gov pages. Form availability and requirements may change — consult a tax professional for personalized advice.
所有链接均指向 IRS.gov 或 FinCEN.gov 官方页面。表格要求可能发生变化，建议咨询税务专业人士获取个性化建议。