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🗂

我第一次在美國報稅

You've never filed a U.S. tax return before — or you're not sure if you need to. This is the most common starting point for new immigrants and international students.

📚 Learning

Common questions

It depends on how long you've been here and what income you earned. In general, if you earned income in the U.S. — from a job, freelance work, or investments — you likely need to file. Use the Substantial Presence Test to determine your filing status.
The standard federal deadline is April 15. If that date falls on a weekend or holiday, it shifts to the next business day. You can request an automatic 6-month extension by filing Form 4868, which gives you until October 15.
If you owe taxes, you'll be charged a late filing penalty and interest. If you're owed a refund, there's no penalty — but you won't get your refund until you file. It's always better to file late than never.
📬

我收到 IRS 的信

Getting a letter from the IRS is stressful — but most notices are routine and don't require immediate panic. The key is to read carefully, understand what the IRS is asking, and respond within the deadline.

😨 Anxious

Common questions

Not necessarily. The IRS sends letters for many routine reasons — confirming your identity, asking for a missing document, or notifying you of a small adjustment. Always read the letter carefully before assuming the worst.
Most notices give you 30–60 days to respond. The deadline is clearly stated in the letter. Missing the deadline can result in additional penalties, so mark the date on your calendar as soon as you receive it.
You can, but IRS wait times can be very long. For most notices, responding in writing (by mail or online) with the requested information is more effective. If the notice involves a large amount or legal action, consult a CPA or tax attorney first.
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我有 Airbnb 或出租收入

Rental income — whether from Airbnb, a long-term tenant, or a room in your home — is taxable income. But you can also deduct many expenses, which can significantly reduce what you owe.

📋 Organizing

Common questions

Yes, in almost all cases. Airbnb is required to send you a 1099-K if you earn more than $600 in a year. But even if you don't receive a 1099-K, the income is still taxable and should be reported.
If you rent your primary home (or a vacation home) for fewer than 15 days in a year, you don't need to report that rental income. But you also can't deduct rental expenses. This rule only applies to personal residences — not investment properties.
Yes. Items used for your rental can generally be deducted — either all at once (if under the de minimis threshold) or depreciated over several years. Keep all receipts.
🏪

我想開公司或已有小生意

Starting a business in the U.S. involves more than just having a great idea. You'll need to understand business structures, tax obligations, quarterly payments, and what you can deduct.

🤔 Deciding

Common questions

No — you can operate as a sole proprietor without forming an LLC. But an LLC provides personal liability protection, which means your personal assets (home, savings) are generally protected if your business faces legal issues. Many small business owners find the protection worth the cost.
State filing fees vary widely — from about $50 in some states to over $500 in others. California, for example, has an $800 annual minimum franchise tax regardless of income. Always check your state's specific requirements.
By default, a single-member LLC is taxed like a sole proprietor — all profits are subject to self-employment tax. An S-Corp allows you to split income into salary and distributions, which can reduce self-employment taxes at higher income levels. But S-Corps have more compliance requirements.
📈

我有加密貨幣或投資收益

Every time you sell crypto, trade one coin for another, or use crypto to buy something, it's a taxable event. Stocks, dividends, and foreign accounts also have specific reporting requirements.

⚠️ Check this

Common questions

If you only held crypto and didn't sell, trade, or use it, you generally don't have a taxable event. But you must still answer the crypto question on your tax return honestly. Mining, staking rewards, and airdrops are also taxable even without selling.
Yes, if the combined balance exceeded $10,000 USD at any point during the year, you're required to file an FBAR (FinCEN 114). Failure to file can result in significant penalties — even if you owe no tax.
Yes, you need to report all disposals (sales, trades, purchases using crypto). But capital losses can offset capital gains, and up to $3,000 of net losses can offset ordinary income each year. Keep records of every transaction.
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我剛移民或有跨境稅務問題

Moving to the U.S. creates a unique tax situation. Your first year may be a "dual-status" year. You may have foreign income, foreign accounts, and foreign assets — all of which have U.S. reporting requirements.

📚 Learning

Common questions

It depends on your residency status. If you're a "resident alien" for tax purposes, you're taxed on worldwide income for the entire year. If you arrived mid-year, you may be a "dual-status alien" and only owe tax on U.S.-source income for the period before your residency began.
Gifts from foreign individuals are generally not taxable income for the recipient. However, if you received more than $100,000 in gifts from foreign individuals in a year, you must report it on Form 3520 — even though you don't owe tax on it.
You're required to file an FBAR (FinCEN 114) annually by April 15. This is separate from your tax return and filed directly with FinCEN. Penalties for non-filing can be severe — up to $10,000 per violation for non-willful violations.

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