国税局税务提示：购买美国组装的新车 车贷利息最高可抵税1万美元
美国国税局（IRS）11月3日发布 2026 年第 79 号税务提示（Tax Tip 2026-79）：年底前后是购车旺季，纳税人购买符合条件的新车后，车贷利息可能可以抵税。根据《工作家庭减税法》（Working Family Tax Cuts），符合资格条件的纳税人可以申报车贷利息扣除。
国税局说明，这项扣除对逐项扣除（itemizing）与标准扣除纳税人均可适用；申报扣除的每一年，报税表上都必须填写车辆识别码（VIN）。年度扣除上限为 1 万美元，纳税人修正调整后总收入（MAGI）超过 10 万美元（联合申报为 20 万美元）后，扣除额逐步递减。
符合条件的车辆包括轿车、小型厢式车、SUV、皮卡与摩托车，并须同时满足：整车重量评级低于 14,000 磅；最终组装在美国完成；且为新车，二手车不符合资格。确认最终组装地可查阅经销商处车辆上的信息标签、车辆识别码，或使用美国国家公路交通安全管理局（NHTSA）的 VIN 解码工具核对组装地点。
可扣除的利息须来自符合以下条件的贷款：贷款在 2024 年 12 月 31 日之后发放；用于购买纳税人本人使用的合格车辆；以车辆留置权作担保；且车辆为个人用途、非商业用途。租赁不符合资格；合格车辆贷款之后再融资的，再融资部分所付利息一般仍可扣除。
国税局表示，更多说明见其发布的第 6126 号出版物《购买了新车？》（Publication 6126）。
（来源：美国国税局）
IRS Tax Tip: Interest on Loans for New U.S.-Assembled Vehicles May Be Deductible Up to $10,000
The Internal Revenue Service (IRS) issued Tax Tip 2026-79 on November 3, noting that this is a popular time of year to purchase a new vehicle and that the purchase could qualify for a tax benefit. Under the Working Family Tax Cuts, taxpayers may be able to deduct their car loan interest if certain eligibility criteria are met.
The deduction is available for both itemizing and non-itemizing taxpayers, the IRS said. The VIN must be included on the tax return for any year the deduction is claimed. The maximum annual deduction is $10,000, and it phases out for taxpayers with modified adjusted gross income over $100,000 ($200,000 for joint filers).
Qualifying vehicles can include a car, minivan, SUV, pick-up truck or motorcycle. The vehicle must have a gross vehicle weight rating of less than 14,000 pounds, must have undergone final assembly in the United States, and must be new; used vehicles do not qualify. Final assembly can be verified through the information label attached to the vehicle at the dealership, the vehicle identification number, or the National Highway Traffic Safety Administration (NHTSA) VIN Decoder.
Interest qualifies only when paid on a loan that was originated after December 31, 2024, was used to purchase a qualifying vehicle used by the taxpayer, was secured by a lien on the vehicle, and was for personal, not business, use. Leases are not eligible. If a qualifying vehicle loan is later refinanced, interest paid on the refinanced amount is generally eligible.
The IRS pointed taxpayers to Publication 6126, "Purchased a new vehicle?", for more information.
(Source: Internal Revenue Service)
来源：美国国税局
发布：GSM·美国（发布链接）
图片来源：图：美国国税局总部大楼（华盛顿联邦三角区）。Carol M. Highsmith 摄，公共领域，经 Wikimedia Commons。 / Photo: The Internal Revenue Service Building in the Federal Triangle, Washington, D.C. Photo by Carol M. Highsmith, public domain, via Wikimedia Commons.
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