国税局发布2027税年通胀调整：联合申报标准扣除升至33,200美元
美国国税局（IRS）11月5日发布2027税年年度通胀调整，涉及近70项税则，包括税率表、标准扣除额等，具体细则载于第2026-35号税收程序（Revenue Procedure 2026-35）。2027税年的调整一般适用于2028年提交的税表。
标准扣除方面，2027税年夫妻联合申报的标准扣除升至33,200美元，比2026年多1,000美元；单身及已婚单独申报为16,600美元；户主申报为24,925美元。边际税率最高档仍为37%，适用于单身收入超过661,375美元（联合申报793,650美元）的纳税人。
与家庭相关的多项额度同步上调：2027年儿童税收抵免最高2,300美元，比2026年多100美元，其中可退还部分为1,800美元；遗产税基本免税额升至15,480,000美元；年度赠与免税额升至每人20,000美元；劳动所得税抵免（EITC）最高额为8,496美元（有三名以上符合资格子女者）。企业方面，第179条资产费用化上限升至2,640,000美元。
国税局首席执行官 Frank J. Bisignano 表示，辛勤工作的美国纳税人将继续受益于《工薪家庭减税法》（Working Families Tax Cuts），相关抵免与扣除随本次调整增加，家庭可见标准扣除与儿童税收抵免提高，企业可费用化金额也有提升。第2026-35号税收程序将于11月23日刊登于《国内税收公报》2026-48期。
（来源：美国国税局）
IRS Releases Tax Year 2027 Inflation Adjustments: Standard Deduction Rises to $33,200 for Joint Filers
The Internal Revenue Service announced on November 5 the tax year 2027 annual inflation adjustments for almost 70 tax provisions, including the tax rate schedules and standard deduction amounts, detailed in Revenue Procedure 2026-35. The adjustments generally apply to tax returns filed in 2028.
For tax year 2027, the standard deduction rises to $33,200 for married couples filing jointly, up $1,000 from 2026; $16,600 for single taxpayers and married individuals filing separately; and $24,925 for heads of households. The top marginal rate remains 37% for single taxpayers with incomes over $661,375 ($793,650 for joint filers).
Family-related amounts also rise: the maximum Child Tax Credit for 2027 is $2,300, up $100, with the refundable portion at $1,800; the estate tax basic exclusion rises to $15,480,000; the annual gift exclusion rises to $20,000 per recipient; the maximum Earned Income Tax Credit is $8,496 for taxpayers with three or more qualifying children; and businesses may expense up to $2,640,000 of section 179 property.
IRS Chief Executive Officer Frank J. Bisignano said hardworking American taxpayers will continue to benefit from the Working Families Tax Cuts, with increased benefits ranging from a higher standard deduction and Child Tax Credit for families to a boost in the amount businesses can expense. Revenue Procedure 2026-35 will be published in Internal Revenue Bulletin 2026-48, dated November 23, 2026.
(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）。Carol M. Highsmith 摄，公共领域，经 Wikimedia Commons。 / Photo: IRS headquarters building in Washington. Photo by Carol M. Highsmith, public domain, via Wikimedia Commons.
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