What Taxpayers Can Do Now Before Filing Their Return in 2018 [税金]
米与党・共和党の議会指導部は２日、税制改革案の詳細を発表しました。9月27日に発表されていた改革案とほぼおなじ内容となっておりますが、目に留まった点は以下になります。
◆個人所得税
・7段階の税率区分を12％、25％、35％、39.6％の4段階の税率区分にする。
・住宅ローン利子控除の適用上限となる住宅購入価格を現行の半分（50万㌦）にする。
今回の税法改革案が議会で可決された場合でも2018年以降の適用となりますが、来年初めよりの税金申告シーズン前にすべき手続きをご案内させて頂きます。
Here are two things that could affect the 2017 returns they will file in 2018.
Report name changes. Recently married or divorced taxpayers who change their name should notify the Social Security Administration. They should also notify the SSA if a dependent’s name changed. Taxpayers need to do this so that when the taxpayer files next year, the new name on the tax return matches A mismatch between the name shown on their tax return and the SSA records can cause problems in the processing of their tax return and may even delay their tax refund.
Renew Individual Taxpayer Identification Numbers. Taxpayers who use an Individual Taxpayer Identification Number should check to see if their number expired in 2016 or will expire this year. If so, and they need to file a return in 2018, they should apply now to renew their ITIN to avoid certain disallowed tax credits and processing delays next year. Taxpayers who have not used their ITIN to file a federal return at least once in the last three years will see their number expire Dec. 31, 2017. Additionally, ITINs with middle digits 70, 71, 72 or 80 will also expire at the end of the year. Only taxpayers with expiring ITINs need to take any action. To renew an ITIN, a taxpayer must complete a Form W-7 and submit required documentation. No tax return is required when submitting an application to renew.
(Source of quote)
Tax Tip 2017-57
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Edited by
Office T.Professional
米国税理士小野 知史（Tomofumi Ono）
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◆個人所得税
・7段階の税率区分を12％、25％、35％、39.6％の4段階の税率区分にする。
・住宅ローン利子控除の適用上限となる住宅購入価格を現行の半分（50万㌦）にする。
今回の税法改革案が議会で可決された場合でも2018年以降の適用となりますが、来年初めよりの税金申告シーズン前にすべき手続きをご案内させて頂きます。
Here are two things that could affect the 2017 returns they will file in 2018.
Report name changes. Recently married or divorced taxpayers who change their name should notify the Social Security Administration. They should also notify the SSA if a dependent’s name changed. Taxpayers need to do this so that when the taxpayer files next year, the new name on the tax return matches A mismatch between the name shown on their tax return and the SSA records can cause problems in the processing of their tax return and may even delay their tax refund.
Renew Individual Taxpayer Identification Numbers. Taxpayers who use an Individual Taxpayer Identification Number should check to see if their number expired in 2016 or will expire this year. If so, and they need to file a return in 2018, they should apply now to renew their ITIN to avoid certain disallowed tax credits and processing delays next year. Taxpayers who have not used their ITIN to file a federal return at least once in the last three years will see their number expire Dec. 31, 2017. Additionally, ITINs with middle digits 70, 71, 72 or 80 will also expire at the end of the year. Only taxpayers with expiring ITINs need to take any action. To renew an ITIN, a taxpayer must complete a Form W-7 and submit required documentation. No tax return is required when submitting an application to renew.
(Source of quote)
Tax Tip 2017-57
■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■
Edited by
Office T.Professional
米国税理士小野 知史（Tomofumi Ono）
■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■
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