Why do I need to file a tax return?？
No matter which country you are in, every resident has the obligation and responsibility to file tax returns. In the United States, tax filing is closely related to renting a house, loans, social benefits, entering a higher school, applying for status, and even finding a job. For example, during the epidemic period, the federal government’s bailout funds are primarily targeted and determined based on whether they have filed taxes; for example, when submitting applications to immigration bureaus, courts and other agencies, they are often required to attach previous years’ financial statements. Tax forms; as another example, the final amount of pension is determined by the Social Security Bureau based on the taxpayer’s tax payment status over the years. If you need to file a tax return but do not take the initiative to file it on time, you may be fined up to 25% or even criminally liable. It can be seen that tax declaration has an impact on us in all aspects.
It is worth noting that “declaring tax” does not directly mean “paying tax”. Tax reporting refers to reporting to the government the income that occurred in the past year. If it is below a certain level, it is possible to get a tax refund instead of paying tax.
Who needs to file taxes？
报税人群包括税务居民（比如公民、绿卡人士、工作签证等），以及非税务居民（比如留学生、学者，其他类型签证，以及无证客等），如果家里小孩有收入，也应视情况来申报。其中，非税务居民下的签证类型繁多，如果有移民方面的考量，还请在工作或报税前咨询一下移民律师，了解针对你的身份，获取劳动收入或其他收入的影响有哪些。毕竟移民局无法管辖税局事务，但税局里的记录会影响移民申请。
What income needs to be taxed?
需要申报的内容视所得来源和当时身份而定，常见的有：
劳动所得：工资、佣金、小费、奖金、补贴、餐费等
非劳动所得：利息、分红、赌博、福利、退休金、版权费、租金等（亏损、卖房情况也会影响收入，请一并申报）
国际资产：海外收入、海外账户、海外房产等
赠与和遗产：美国资产、国际资产、现金、存款等
同时，为了规范化每年全国大规模的报税行为，各单位或组织应该在2月前给你相关凭证用来报税，比如发工资的雇主给你W-2或1099-NEC，存款产生利息的银行给你1099-INT，发失业金的政府给你1099-G等。
请一定收纳或扫描保存好，即使已经报完税，仍需留存以备查税之用。
向什么部门申报？
报税常涉及到的单位是联邦税局和州政府的税务部门，于每年4/15前一并申报。目前，美国有九个州不需缴纳州个人所得税，也就是说这九个州的居民，每年仅用申报联邦税。它们分别是：阿拉斯加州、佛罗里达州、内华达州、新罕布什尔州、南达科他州、田纳西州、德克萨斯州、华盛顿州和怀俄明州。
政府暂时没有针对普通大众直接开放的官方报税入口，需要我们通过以下几种方式来申报：
1. 填写并签字纸质税表，邮寄给政府；
2. 通过政府认可的第三方报税软件申报；
3. 通过专业会计/税务员申报。
须注意，如果申报有错漏或操作不当，可能会产生罚款，并且罚款利息会按时间累进。
