申報所得稅經驗/莊峻華

申報所得稅經驗/莊峻華

首先，需要取得一稅報軟體，若是基本申報，像我們家元兒，只

申報工作所得，股利息收入，無支出細表需要，標準扣除等，這

種稅報軟體是免費，連國稅局都提供軟體，我因尚有些許商業收

入，所以我們家琳兒，幫我找到一家軟體，費用僅五元，此軟體

公司，七年前我曾使用多年，仍舊是容易使用。

因為稅務申報，涉及一些稅法，我從44年前，就開始申報，先是

英國女同學幫忙，來休市後，峻嚴兄指導一年，後來開始自練武

功，參加過許多講習，房產，證券等販賣許可，從事保險，房產，

和基金買賣，熟悉許多基本申報，而且我有過出租收入，我曾幫

忙親戚申報幾次。

因為我們收入不多，而且美國稅務制度完善，該繳稅者，甚難避

免，上班有收入者，早已交上預扣所得稅，所以應該提早申報，

可以提早退稅，如有退稅情況，就需要調整明年預繳額，一般公

司之人事，均有此業務，減少之預交稅，可以放在銀行生利息。

如能自己申請大學許可，應該都有能力申報年度所得稅，我在台

灣申請很多美國大學，因為大學成績難看，所以養成填申請表習

慣，後來一直延伸到許多，居住美國之必要申請，像移民，信用

卡，地方稅減少申請等，一切都自己來，後來賣保險，幾乎每天

都在填表。

Civic lessons on You Tube/Carlos Pueblo

Civic lessons on You Tube/Carlos Pueblo

During different ages of my life, I have been attracted to civic lessons of

every kind even in the era of the martial law in Taiwan. I always like to

know everything about the political environment around me. Recently,

I have been hooked by the You Tube cable TV talk shows posting about

Donald Trump fiasco which directs me to the understanding of the

separation of powers in the United States of America. Trump is the leading

actor of the show, the media expose it, legal experts analyze it, the laws

investigate it, and the courts and people’s houses judge it, etc. It becomes

very depressing and interesting for the last three years.

Trump is facing arrows coming to him from every direction systematically.

He has to employ lawyers to fence him off any harm. The best for me to

describe this phenomenon is at the end of the first Emperor of China, 207

B.C., all hunters arisen to hunt the big game. In the modern day of the country,

dissidents criticize him according to the laws which they learn it and practiced

it according to their experience and people like me learn it from various civic

lessons. Even in Texas, a very conservative state, the poll is against Trump for

the first time recently for more than 11%.

I have to conclude it in a short paragraph that Trump is a showman. I don’t

believe that he gains any fame or money as the President of this great Nation.

He is an embarrassment of himself and laughing stock in history. He must

manage his money legally to pay his lawyers, court cost, and mental stress

from now on his old life. He can’t even satisfy his young and pretty wife.

公民課/莊峻華

公民課/莊峻華

每天日以繼夜，我都在網誌觀看政治評論，這些節目，多半是有

線電視節目，24小時播放後，轉貼在網誌，我像上初中公民課一

般，但是非常精彩，比起蔣介石時代之學校公民課，真是有天地

之別，而且是兩個世界，學無止境矣。

我選之公民課，教材教案是川普總統，講師教授是電視台，只有

兩台，之節目主持人，課堂就是他們之各別節目，川普每天也花

很多行政時間，看其喜歡之電台，甚至現學現用治國。我看的都

是評論川普為人，作事，和主張之乖戾，輿論和法律專家學者之

看法，真正見識美國三權分立之政治傳統制度。

川普當選總統前，已經有許多民事案纏身，最有名者為川普大學

詐欺案，賠兩千五百萬，始得上任總統職位，之前有七次倒閉破

產案，上任後，立即面對美國司法，民刑事都有，一共27件，每

件都在公民課中，反覆討論，事實真像，法律觀點根據，和判例

經驗等，有一官派特別檢察官，偵辦俄羅斯案兩年，起訴37人，

認罪和判刑者已7人，已有服刑入獄者，還沒有完結篇，每天還

在繼續爆發頭條新聞，印度戰機，已經越界巴基斯坦，轟炸巴軍

基地，巴印兩國均擁有核彈，美國不知所措。

我喜歡新知識，美國何以如此強盛，泰因政治制度清明，法律合

乎邏輯，一般有國公民課學校教育者，都能了解，觸犯法律者，

就要面對法律，知名者常無倖免，此為美國法律前，人人平等之

謂也，我上如此多之公民課，都是美國法律之精華，我無需上法

學院，讀枯燥無味之法理法學，來了解美國之民主法治社會，剛

好符合我對政治之熱趣。

Filing Federal Income Tax 2018/Carlos Pueblo

Filing Federal Income Tax 2018/Carlos Pueblo

Basically, I had finished my federal income tax of 2018 last night. Now,

the matter is when I shall have my check mailed to the IRS. Every year

at this time, I always get this done before I go out on trips. Some friends

or relatives have taken this tax filing season coming back to the U.S. from

Taiwan even though they can file in the foreign country and pay the tax due

on line banking account or even credit card. IRS makes the procedure very

simple and convenient and very much better efficient than the tax police

to collect the revenue. This tax paying phenomenon makes the U.S. a

great nation.

When I was young, I had my tax strategy made to maximize my pension

contribution and deferred my annual income tax. I thought that the pension

fund would help me after my retirement for not getting the earned income.

Pension funds do help to calm my nerve yet helping me in tax matter is not

that ideal. We’re in higher tax bracket now than before and we’re paying more

tax. A new strategy is made tentatively that I shall stay at the mandatory

minimum distribution and withdraw the Roth in case of over spending need

first, don’t go to unnecessary spending, and keep a healthy physical condition.

I am much more relax now for the IRS to tax my social security income in full

because that I have thought that the fund has been taxed. I do get some back

from the Roth, a tax policy to benefit savings. I am going to do my son Arthur’s

return in a few days. He is under my tax and investment strategy and pension

funds are growing and there will be no financial issue when he is retired.  

申報聯邦所得稅2018/莊峻華

申報聯邦所得稅2018/莊峻華

今日終於定下心，面對2018年之聯邦所得稅，琳兒幫我找到一

家軟件，經濟實惠，德州無州所得稅，我們之所得簡單，不過

是股息，退休金，利息，和社會福利金等收入，軟體迅速算出

補交總數，我寄上稅款即可，再來就是明年。

我晚年之收入，反而增加，因此捨不得，但這是美國，國家需

要許多稅收，來維持政府之功能，我年輕時代，思慮過年老稅

率問題，於是全力投注退休金，期待老年後，沒有工作收入，

稅率當然較低，結果股市狂飆，許多股息，增加意外年收入，

躲在退休金帳戶之收入，不敢領出使用，真是遲來之無耐。

如果身體健康，又有老人健保，是可以有舒適之老年生活，我

有財務之準備，也不讓子女有負擔，算是不白渡此生，而且也

幫助兩子女，建立一穩健之經濟基礎，先是雙親給與機會，讀

大學，畢業後有機會來美國，在此優渥環境立足，交交所得稅

，也是心甘情願。

A syllable senior living/Carlos Pueblo

A syllable senior living/Carlos Pueblo

The retirement facility of my old tennis captain occasionally sends me

Its brochure to solicit business. Mr. Steiner is about 7 years of my senior

with some health issues yet still plays tennis for about a set. The retirement

facility is provided domestic help and a nurse on site with physicians at near

by facility. It is very costly and therefore, I don’t need it. I have had a senior

living syllable like a piece of music and I feel like living in a paradise. I have

Arthur to stay with us that I can closely monitoring his well been and no

surprise.

Every morning, I take a leisure walk of about two hours in the subdivision to

visit my pet dogs neighbor. Forest on Chevy Chase and Lily( a cat);  Chance

and Dassel ( two dog brothers) on Stoneford; Cody, Scot and Ottis, Luke, and

Sky on Briarrose. Their owners allow them to come out behind the gates of

driveways to wait for my coming and after listening to my sweet talk they go

back inside. Most of my dog friends will stop at far distance and insisting to

wait for my petting. I can also chat with their owners, a group loving people

because that most of the dogs are rescued.

I try to keep my tennis exercises weekly with a new team nearby. Captain

Berneke will arrange my schedule at an early round in order to allow me to

attend my beginner’s Spanish class. I also attend a beginner’s Japanese class.

The more I study on both languages, the better I feel and desire to visit Japan

and Spanish speaking countries.

I am still writing on my blog almost every day. I feel that my senior life is occupied

with joy. I watch a lot of programs on You Tube including politics, piano pieces,

old movies, and one Chinese rural life collection, etc. I help Amy doing a beef soup

noodle cooking for Arthur when she attends church service on Sunday.

I went back to two community activities last Saturday and people thought that I

had moved out of Houston. I found out that I lost my manners to associate with

my old acquaintance and forgot to keep my patient. I am looking forward to having

my income tax filed and a trip to England in late April.  

節奏之老年生活/莊峻華

節奏之老年生活/莊峻華

史丹那老隊長之退休公寓，有我住址，經常寄來廣告，招攬生意，

他賣住屋前，已經購妥此退休公寓，據聞此公寓有所有權，可以轉

讓，他長我幾歲，夫人和他，都有健康問題，公寓提供護士，醫生

也在附近醫院待命，我行動尚方便，因此，不將此事，放在心頭。

我安排老年生活，甚有節奏，我希望能拖越久，不考慮此問題最好

，我將我有節奏之老年生活，介紹給我之讀者大人。

每日清晨，我就外出散步，愛美經常陪伴，週末有事缺席，我有許

多愛犬知己，兩隻愛貓，非常體會人意，我們先拜訪佛瑞斯特，就

是森林意，他早在等待，一聞我口哨和呼叫，他就出現在門口，女

主人若在忙，他會繼續打轉呼叫，一直到主人出現，主人疼愛，拿

點心，讓我們餵食，培養好關係，他是一隻重犬，體重一百磅，約

45公斤。他家對面附近，有兩隻愛貓，聽我呼喚，是莉莉和奧瑞耳。

走到另一村，有兩愛犬，強斯和戴歇耳，這是兄弟犬，喜歡我贈送

之舊網球，繼續散步，有寇帝也是重犬，隔幾家兩黑愛犬，史考特

和奧提斯，對面是百磅俊犬路克，吠聲如雷，卻又是溫順如綿羊，

再來是史凱特和緬格尼斯，這些愛犬，都在車道門後靜待，待招呼

完畢，就回室內，不再出現。

去年開始重溫日文，今年增加西班牙文，兩位教授都甚專業，進步

神速，同學也認真，我常撥出時間讀書，心理有寄托，每日充實，

我開始學習對話和造句，期待有突破。

因為天雨綿綿不絕，中斷許多網球運動，柏乃基隊長安排我早上首

輪，讓我能趕上西語課，週末開始忙碌，有些社區活動，需要參加

，四月中旬前，郵輪船票尚不見便宜，我只好放棄出外念頭，專心

四月之英國行。

我繼續作文，保持我之腦力，不致老化過速。