EB類移民律師費可以減稅：法律依據及實際操作

經過一番研究，並參照了本壇過去的一些帖子，本人認為凡是employment-based移民（I-140,I-485,& H1B）有關的費用（律師費、申請費、體檢費、郵費等）應當是可以作為itemized deduction在Form 1040 Schedule A的line 20 作為“unreimbursed employee expenses” 申報減稅。即使已經遞交了付出EB移民費用那一年的1040，隻要重新交一份Form 1040x，三年之內應當都可以討回。

法律依據：

判斷EB類移民費用是否屬於“unreimbursed employee expenses”的關鍵證據是IRS 的Publication 529 Miscellaneous Deductions（IRS網頁可以下載).以下是Pub 529中可以引以為據的敘述：

Pub 529, 2006, p. 6:

Unreimbursed Employee Expenses

“You can deduct only unreimbursed employee expenses that are:
1. Paid or incurred during your tax year,
2. For carrying on your trade or business of being an employee, and
3. Ordinary and necessary.

An expense is ordinary if it is common and accepted in your trade, business, or profession. An expense is necessary if it is appropriate and helpful to your business. An expense does not have to be required to be considered necessary.”

“You may be able to deduct the following items as reimbursed employee expenses...

Legal fees related to your job.

Medical examinations required by an employer.”

Publication 529 (2006), p.6:

"Legal Fees

You can deduct legal fees related to doing or keeping your job."

實際操作：

1. 首先，您的費用不能全部減稅，而隻是超過您的AGI的2%的部分，參見Pub529（p. 2）條文：“You can claim the amount of expenses that is more than 2% of your adjusted gross income. You figure your deduction on Schedule A by subtracting 2% of your adjusted gross income from the total amount of these expenses. Your adjusted gross income is the amount on Form 1040, line 38, or Form 1040NR, line 36.”

2. 其次，個人認為適合填入這筆開支的地方是Form 1040 Schedule A的line 20而非 line 22，因為在Pub 529的解釋中line 20可以包含EB類的律師費，也可以包含與EB類移民有關的別的費用，而line 22隻包含“certain legal and accounting fees”，明顯不如line 20具體。

3. 按照Paperwork Reduction Act之精神，提交稅表時不必提供律師收費的Invoice，但需要保存所有有關的原始收據若幹年以備IRS抽查。

4. 如果您已經在沒有申報這部分EB類費用deduction的情況下遞交了今年或三年之內的1040，則應當補充申報1040x以討回這部分的減稅。在1040x的第2頁（或背麵）Part 2 Explanation of Changes寫上類似如下的聲明：“Line 2: I made an unimbursed payment of $XXXX (XXXX for itemized deduction, i.e., the part more than 2% of my adjusted gross income) in 200x to file my employment-based immigration petition, including legal and filing fees. My petition was sponsored by my employer but fully funded by myself. My payment is necessary for my continuous employment with XXXX, but it was not filed as "unreimbursed employee expenses" deduction in my 200x Form 1040-Schedule A (Line 20). Now I realized I deserved the deduction and should claim it. Thank you.”並將那一年的Form 1040 Schedule A作為證據附上。

5. 如果您申報1040時用的是standard deduction，則需您自己根據1040 Instructions自己判斷一下是否要改成itemized deduction。如果仍然用standard deduction，那麽移民費用就沒有辦法減稅了。

5. 以上僅限於聯邦稅，州稅各地或許不同（本人所在的州稅不適用）。

Disclaimer：以上意見係本人作為485 pending 的獨立納稅人的個人之見，僅供參考。本人非專業會計師或律師，隻不過受本壇各位大俠（如xiaobaitu, radiology等）啟發從本壇受益菲淺，希望能夠幫助各位省幾百美刀。是否適合各位情況，請自酌。（本人剛剛遞交1040x去claim2005年多付的稅，希望能討回$700多的EB移民費用deduction.）

所有跟帖： 

• 回複：如果使用標準扣減,就沒有,如果使用itemize就可以 -radiology- ♂ (32 bytes) () 04/07/2007 postreply 13:34:19

• 您是對的。隻要貸款買房的人再辦EB移民都可以享受律師費減稅。 -ThinkPanda- ♀ (75 bytes) () 04/07/2007 postreply 18:31:22

• Great Job! Mant Thanks. -wenxin- ♀ (327 bytes) () 04/07/2007 postreply 16:13:30

• Sorry, it is Many not " Mant" Thanks. -wenxin- ♀ (0 bytes) () 04/07/2007 postreply 16:15:32

• 您對AGI的理解有誤 -ThinkPanda- ♀ (237 bytes) () 04/07/2007 postreply 18:26:49

• Thanks a lot for your reply. $5000 is for laywer only, how -wenxin- ♀ (156 bytes) () 04/07/2007 postreply 21:48:54

• Yes,just the same as attorney fee -ThinkPanda- ♀ (0 bytes) () 04/08/2007 postreply 05:42:38

• My attorney is Chinese Lawyer, I didn't get any legal -請關照- ♀ (166 bytes) () 04/08/2007 postreply 19:21:33

• Yes, I think you can -ThinkPanda- ♀ (263 bytes) () 04/09/2007 postreply 07:14:29

• 回複：EB類移民律師費可以減稅：法律依據及實際操作 -0987612345- ♀ (87 bytes) () 04/07/2007 postreply 22:47:31

• 當然 -ThinkPanda- ♀ (0 bytes) () 04/08/2007 postreply 05:43:51

• 請問此法案是否適用WOM 的人士 -b1b2b2b1- ♀ (87 bytes) () 04/07/2007 postreply 22:50:55

• 個人判斷應當是這樣的吧 -ThinkPanda- ♀ (0 bytes) () 04/08/2007 postreply 05:45:35

• 回複：EB類移民律師費可以減稅：法律依據及實際操作 -Costello- ♂ (42 bytes) () 04/08/2007 postreply 01:14:44

• H1B公司出錢的多，140&485多是自己出錢。取決公司政策。 -ThinkPanda- ♀ (0 bytes) () 04/08/2007 postreply 05:40:25