国税局IRS发布IR-2026-128提醒：全年税务规划可让报税更顺畅，预扣税与预估税款宜提前核对
美国国税局（IRS）10月23日在华盛顿发布第IR-2026-128号新闻稿，鼓励纳税人现在就采取简单步骤，为2027年报税季做好准备、避免报税时出现意外：全年税务规划有助于整理记录、理解生活或收入变化对税务的影响，国税局《出版物5349-A：全年税务规划适合每个人》提供了实用提示与官方资源。
国税局首席执行官 Frank J. Bisignano 说：「纳税人应提前规划，确保报税季尽可能顺利。现在采取几个简单步骤，如核对预扣税、整理记录、使用国税局在线工具、保护个人信息，将帮助纳税人备战2027年报税季。」联邦所得税通常随收入在全年中缴纳，纳税人可用 IRS.gov 上的预扣税估算工具核对工资预扣是否合适；结婚、离婚、生育或收养子女、换工作等重大生活或收入变化后，应重新审视预扣税，需要调整的向雇主提交新的 W-4 表。
没有预扣税安排的收入，如小企业主、自雇人士与零工经济从业者的收入，可能需要按季度缴纳预估税款。国税局表示，人生事件还可能影响报税身份、税收抵免与扣除资格以及应纳税额或退税金额，在报税季前逐项复核，有助于纳税人提前掌握其对联邦所得税申报表的影响。
IRS Reminder in IR-2026-128: Year-Round Tax Planning Can Make Filing Easier, Check Withholding and Estimated Payments Early
The Internal Revenue Service (IRS) issued news release IR-2026-128 in Washington on October 23, encouraging taxpayers to take simple steps now to make filing easier and avoid tax-time surprises in the 2027 filing season. Year-round tax planning can help taxpayers stay organized and understand how changes in their lives or income may affect their taxes, and IRS Publication 5349-A, Year-Round Tax Planning is for Everyone, offers practical tips and IRS resources for use throughout the year.
'Taxpayers should plan ahead to ensure their tax filing season goes as smoothly as possible,' said IRS Chief Executive Officer Frank J. Bisignano. 'A few simple steps now, such as checking withholding, organizing records, using IRS online tools, and protecting personal information, will help taxpayers prepare for the 2027 filing season and know they are ready to fulfill their tax obligations.' Federal income taxes are generally paid throughout the year as income is earned, and taxpayers can use the Tax Withholding Estimator on IRS.gov to check whether the right amount is being withheld from their pay. Withholding should be reviewed after a major life or income change, including marriage, divorce, the birth or adoption of a child, or a job change, and taxpayers who need an adjustment should submit a new Form W-4 to their employer.
Taxpayers with income not subject to withholding, including small business owners, self-employed taxpayers and gig economy workers, may need to make quarterly estimated tax payments. The IRS said life events may also affect filing status, eligibility for tax credits and deductions, and the amount of tax owed or refunded, and reviewing those changes before filing season can help taxpayers understand how they may affect a federal income tax return.
来源：GSM·美国（原文链接）
图片来源：位于华盛顿特区联邦三角区的美国国税局大楼（资料图）。Carol M. Highsmith 摄，公共领域，经 Wikimedia Commons。 / The Internal Revenue Service Building in the Federal Triangle, Washington, D.C. (file photo). Photo by Carol M. Highsmith, public domain, via Wikimedia Commons.
