国税局提醒：不逐项扣除者明年报税可享慈善捐款永久扣除，个人最高1000美元
美国国税局11月10日发布2026年第135号国税局新闻稿（IR-2026-135）提醒，不采用逐项扣除的个人纳税人，自2026纳税年度起，依《工薪家庭减税法》可就慈善捐款享受一项永久扣除。
按新规，不逐项扣除的个人可扣除最高1,000美元的合资格现金捐款，已婚共同申报者最高2,000美元，捐款须给合资格的慈善组织；非现金捐赠不在此列，付给支持型组织或用于设立、维持捐赠人建议基金的款项也不合资格。2027年报税季临近，国税局提醒纳税人提前了解规则并保留捐款凭证，如收据、已兑付支票、银行记录或慈善组织出具的载明名称、日期与金额的书面证明。
国税局说，这项面向标准扣除纳税人的永久安排意在鼓励现在与今后的捐赠，惠及纳税人与他们支持的免税组织。更多细则见国税局第6196号出版物。
（来源：美国国税局）
IRS Reminder: Permanent Charitable Contribution Deduction Begins Next Filing Season for Non-Itemizers, Up to $1,000 for Individuals
The Internal Revenue Service on November 10 issued IR-2026-135, reminding individual taxpayers who do not itemize deductions that the Working Families Tax Cuts provides a permanent deduction for charitable contributions made in 2026.
Beginning with tax year 2026, individuals who do not itemize may deduct up to $1,000 of qualifying cash contributions to certain qualified charitable organizations, or $2,000 for married couples filing jointly. Noncash contributions do not qualify, nor do cash contributions to supporting organizations or to establish or maintain a donor advised fund. As the 2027 filing season approaches, the IRS encouraged taxpayers to understand the rules and keep records such as receipts, canceled checks, bank records, or written communications from the charity showing its name, the date, and the amount.
The IRS said extending a charitable contribution benefit to taxpayers who generally claim the standard deduction will encourage giving now and in the future, benefiting taxpayers and the exempt organizations they support. Details are in Publication 6196.
(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: The Internal Revenue Service Building in Washington. Photo by Carol M. Highsmith, public domain, via Wikimedia Commons.
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