国税局扩大税务专业账户功能：专业人员可代企业客户缴税
美国国税局（IRS）11月6日发布第IR-2026-134号新闻稿宣布，获授权的税务专业人员现可通过「税务专业账户」（Tax Pro Account）代企业客户办理部分缴款，专业人员能在线安全完成的日常客户事务进一步增多。
国税局介绍，税务专业账户此前可让专业人员查看企业客户的欠税余额与缴款活动，但不能代其缴款。此次扩围后，获相应授权的专业人员可代企业客户办理四类缴款：全额或部分欠税余额、修正申报表税款、拟议税款评估，以及联邦税存款。专业人员须就所涉客户与税务事项持有适当授权。
国税局首席执行官弗兰克·J·比西尼亚诺（Frank J. Bisignano）说：「扩大在线服务、让税务专业人员能为客户办更多事，推进了国税局成为数字化优先机构的目标。对依赖税务专业人员的纳税人来说，这一变化将节省时间，让他们更容易履行纳税义务。」
税务专业账户于2021年7月推出，税务专业人员可通过这一安全在线服务管理与纳税人的授权关系、关联或申请个人中央授权档案（CAF）号码并关联企业CAF号码、查看个人客户的欠税余额、缴款活动与审计状态及企业客户的欠税余额与缴款活动、代个人与企业纳税人缴款，并代个人纳税人制定和修订缴款计划。
（来源：美国国税局）
IRS Expands Tax Pro Account So Tax Professionals Can Pay on Behalf of Business Clients
The Internal Revenue Service announced on November 6, in release IR-2026-134, that authorized tax professionals can now make certain payments on behalf of their business clients through Tax Pro Account. The expansion allows tax professionals to complete more routine client payment tasks through the same secure online service they use to view client information and manage authorizations.
Tax professionals previously could view business clients' balances and payment activity in Tax Pro Account but could not make a payment on their behalf. Through Tax Pro Account, authorized tax professionals can now make the following payments on behalf of business clients: full or partial balance, amended return, proposed tax assessment, and federal tax deposit. Tax professionals must have the appropriate authorization for the client and tax matters involved.
"Expanding online services that enable tax professionals to do more for their clients advances the goal of making the IRS a digital-first agency," said IRS Chief Executive Officer Frank J. Bisignano. "For taxpayers who rely on tax professionals, this change will save time and make it easier for them to meet their tax obligations."
Launched in July 2021, Tax Pro Account provides tax professionals with a secure online service that allows them to manage authorization relationships with taxpayers, link or request individual CAF numbers and link business CAF numbers, view taxpayer information such as balance due, payment activity and audit status for individual clients and balance due and payment activity for business clients, make payments on behalf of individual and business taxpayers, and create and revise payment plans on behalf of individual taxpayers.
(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：位于华盛顿特区的美国国税局大楼标识。G. Edward Johnson 摄，CC BY 4.0，经 Wikimedia Commons。 / Photo: Sign for the Internal Revenue Service building in Washington, D.C. Photo by G. Edward Johnson, CC BY 4.0, via Wikimedia Commons.
GSM Global · 本篇英文版 English edition of this story
