美国联邦税制第10节 个税申报1040表

Section 10 U.S. Individual Income Tax Return Form 1040 
第10节 美国个人所得税申报1040表

For 2019, you will use Form 1040 or, if you were born before January 2, 1955, you have the option to use new Form 1040-SR. You may only need to file Form 1040 or 1040-SR and none of the numbered schedules, Schedules 1 through 3. However, if your return is more complicated (for example, you claim certain deductions or credits or owe additional taxes), you will need to complete one or more of the numbered schedules.

       为2019纳税年度的个税申报，你将使用1040申报表，或者，如果你是1955年1月2日前出生的，你可以选择使用新1040-SR申报表。你可能只需要申报1040表或1040-SR表，而不需要申报明细表1-3。但是，如果你的申报很复杂（例如，你要求扣减或抵免或声明欠付额外的税款），你将需要完成申报明细表1-3中的某张或某几张表。

Check only the filing status that applies to you. The ones that will usually give you the lowest tax are listed last.

• Married filing separately.

• Single. 

• Head of household. 

• Married filing jointly. 

• Qualifying widow(er).

       你只需要研究适合你的申报身份的申报文件。下面的申报身份清单，通常越到后面，你的税负越低。

• 已婚分别申报

• 单身

• 一家之主

• 已婚联合申报

• 鳏寡夫