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法人・個人の国際税務対応は齋藤税理士事務所にお任せ下さい。

TEL. 045-479-4222

e-mail:zeirishi@saito777.com

US Tax Return

We support your US tax return in Japan

  • When you request to our office,we ask you some questions on your tax situation.
  • After that,we offer your tax preparation fee.                  
  • If you agree,we ask you to provide your information and we prepare your tax return.
  • When we completed,we ask for your payment of the fee.               

Tax status

  • U.S.citizen and resident alien are taxed on the worldwide income in U.S.A.                  
  • Resident alien is a green card holder or is present in the U.S.A on at least;                  (1)31 days during the current year,and                                   (2)183 days during the 3-year period that includes the current year and the 2 years immediately before that, counting:                                                   ・All the days you were present in the current year, and                           ・1/3 of the days you were present in the first year before the current year, and               ・1/6 of the days you were present in the second year before the current year

Due dates

  • The regular due date for individual tax returns and tax payment is April 15.
  • You may reuest an extension by filing IRS Form 4868.Extended tax returns are due by October 15.
  • An extension doesn't grant an additional time to pay.Interest and penalties will continue to accrue on any unpaid balance.
  • You will be granted an automatic two-month extension to file and pay if you,as a U.S.citizen or legal U.S.resident,live outside the U.S.A and your main place of business is outside the U.S.A.

Filing requirement thresholds(gross income)

  • Single:$9,750(65 or over:$11,200)
  • Married filing jointly:$19,500                                      ○65 or over(one spouse):$20,650,65 or over(both spouses):$21,800
  • Marrried filing separately:$3,800
  • Head of household:$12,500(65 or over:$13,950)
  • Qualifying widow or widower:$15,700(65 or over:$16,850)
  • You need to file tax returns to claim the refund,even when gross income is below the filing requirement thresholds.There are other odd filing requirement situations.

Exemption and deduction

  • There are two types to reduce your taxable income.One is the personal exemption and the other is the deduction.
  • The 2012 exemption amount is $3,800per person.
  • You may choose to take the standard deduction or itemized deductions.
  • Standard deduction amounts are the followings.                             (1)Single or married filing separately;$5,950                             (2)Married filing jointly or qualifying widow(er);$11,900                        (3)Head of household;$8,700
  • Itemized deductions are based on specific personal expenses.They are taken instead of the standard deduction.You need to keep the evidence for the following expenses(exclude the expenses your company paid).                                                    (1)Medical expenses                                             (2)State,local income taxes(or sales taxes),real estate taxes,personal property taxes,             foreign income taxes                                         (3)Mortgage interest and other deductible interest                              (4)Charitable contribution                                        (5)Casualty and theft losses                                         (6)Unreimbursed job-related expenses                                  (7)Tax counseling,preparation,and assistance                                 (8)Other deductible expenses

Tax Credits

  • Tax credits can reduce your tax liability.You need to know each condition of tax credit.
  • Earned income tax credit;This credit is refundable and for certain people who work.
  • Foreign tax credit;You can claim your foreign income tax.
  • Credit for child and dependent care expense;The expenses for daycare services may be claimed.
  • Education credit;This credit is for postsecondary education expenses.
  • Retirement savings contributions credit(Saver's credit);You can claim if you made a qualifying contribution to a retirement plan.
  • Child tax credit;You can claim up to $1,000 per qualifying child.
  • Residential energy credit;When you purchase certain qualified energy-efficient improvements for your main home,this credit may be allowed.
  • Other credits

バナースペース

国際税務 齋藤税理士事務所

Name:Tadashi Saito

Japanese tax accountant
US enrolled agent

〒235-0045
Yokodai 5-19-1-203,Isogo-ku,
Yokohama-shi Kanagawa-ken,
Japan


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