国税局退伍军人节税务提示：这些退伍军人福利免税，军人养老金一般要纳税
美国国税局（IRS）11月10日发布2026年第81号税务提示，在退伍军人节前夕专门梳理退伍军人可享的免税福利，提醒退伍军人报税时不要把免税福利计入应税收入。
据国税局，退伍军人事务部（VA）的多项福利不计入应税收入，包括发给退伍军人及其家属的伤残补偿金与抚恤金、为设计无障碍轮椅住房发放的补助、为视力或肢体丧失者发放的机动车补助，以及家属照护援助计划下的福利。VA教育福利同样免税。因战斗致伤与军队分离的退伍军人收到的一次性伤残遣散费也属免税；过去曾为这类款项缴过税的退伍军人，可以提交修正税表申请退税。
国税局同时提醒，并非所有与军人相关的收入都免税：按年龄或服役年限领取的军人退休金，一般属于应税收入。
在退税与抵免方面，退伍军人若获得调高的VA伤残评级（包括追溯认定），或在同时领取军人退休金与伤残补偿期间获得战斗相关特别补偿，可能可以申请联邦退税；符合条件的军人还可申请劳动所得税抵免（EITC），有合格子女的家庭可申请儿童税收抵免（CTC）。更多细则见国税局出版物第525号《应税与免税收入》。
（来源：美国国税局）
IRS Tax Tip for Veterans Day: Which VA Benefits Are Tax-Free and Which Military Income Is Taxable
The Internal Revenue Service (IRS) issued Tax Tip 2026-81 on November 10, ahead of Veterans Day, setting out the tax-free benefits available to veterans and reminding them not to include those benefits in taxable income when they file their federal returns.
According to the IRS, several Department of Veterans Affairs (VA) benefits are not taxable, including disability compensation and pension payments to veterans and their families, grants for designing a wheelchair-accessible home, grants for motor vehicles for veterans who have lost their sight or the use of their limbs, and benefits under a dependent-care assistance program. VA education benefits are also tax-free. One-time lump-sum disability severance payments received from the Department of War by veterans separated because of combat-related injuries are tax-free as well, and veterans who previously paid tax on such payments can file an amended return to claim a refund.
The IRS also noted that not all military-related income is tax-free: military retirement pay based on age or length of service is generally taxable income.
On refunds and credits, veterans may be able to claim a federal tax refund if they receive an increased VA disability rating, including retroactive determinations, or combat-related special compensation while receiving both military retirement pay and disability compensation. Eligible service members may also claim the Earned Income Tax Credit, and families with qualifying children may claim the Child Tax Credit. Further detail is in IRS Publication 525, Taxable and Nontaxable Income.
(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。GSM 联邦固定图库收录图片。 / Photo: Internal Revenue Service headquarters building. Image from GSM's federal asset library.
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