{"id":1023,"date":"2012-03-14T17:08:36","date_gmt":"2012-03-15T01:08:36","guid":{"rendered":"http:\/\/www.smartandresponsible.com\/blog\/?p=1023"},"modified":"2012-03-17T12:50:03","modified_gmt":"2012-03-17T20:50:03","slug":"tax-return-self-pro2","status":"publish","type":"post","link":"https:\/\/smartandresponsible.com\/blog\/tax-return-self-pro2\/","title":{"rendered":"\u30bf\u30c3\u30af\u30b9\u30fb\u30ea\u30bf\u30fc\u30f3\u3092\u3069\u3046\u3059\u308b\u304b\uff08\uff12\uff09\u3000\uff0d\u3000\u81ea\u5206\u3067\u3057\u3066\u3082\u3001\u4eba\u306b\u983c\u3093\u3067\u3082\u30fb\u30fb\u30fb"},"content":{"rendered":"<p><a href=\"https:\/\/smartandresponsible.com\/blog\/tax-return-self-or-pro1\/\" title=\"\u30bf\u30c3\u30af\u30b9\u30fb\u30ea\u30bf\u30fc\u30f3\u3092\u3069\u3046\u3059\u308b\u304b\uff08\uff11\uff09\u3000smart\u3000&amp;\u3000responsible\" >\u30b7\u30ea\u30fc\u30ba1\u56de\u76ee\u3067\u306f\u3001\u81ea\u5206\u3067\u3059\u308b\u3068\u3044\u3044\u3068\u3053\u308d\u3001\u4eba\u306b\u983c\u3080\u3068\u3044\u3044\u3068\u3053\u308d\u3092\u8003\u3048\u3066\u307f\u307e\u3057\u305f\u3002<\/a>\u4eba\u306b\u983c\u3080\u306e\u306f\u7c21\u5358\u3067\u30e9\u30af\u3067\u306f\u3042\u308a\u307e\u3059\u304c\u3001\u81ea\u5206\u3067\u3059\u308b\u3068\u81ea\u5206\u306e\u30d5\u30a1\u30a4\u30ca\u30f3\u30b7\u30e3\u30eb\u30fb\u30e9\u30a4\u30d5\u306e\u6982\u8981\u304c\u3064\u304b\u3081\u308b\u3068\u3044\u3046\u5229\u70b9\u304c\u3042\u308b\u3053\u3068\u3001\u3053\u306e\u3088\u3046\u306a\u6982\u8981\u3092\u3064\u304b\u3093\u3067\u3044\u308b\u3068\u5c06\u6765\u306e\u30d5\u30a1\u30a4\u30ca\u30f3\u30b7\u30e3\u30eb\u6c7a\u65ad\u306e\u3055\u307e\u3056\u307e\u306a\u5c40\u9762\u3067\u5f79\u7acb\u3064\u3068\u3044\u3046\u5229\u70b9\u304c\u3042\u308b\u3053\u3068\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3057\u305f\u3002\u30b7\u30ea\u30fc\u30ba2\u56de\u76ee\u306e\u4eca\u56de\u306f\u3001\u3067\u306f\u5177\u4f53\u7684\u306b\u306f\u3069\u3046\u3059\u308b\u304b\u3002\u81ea\u5206\u3067\u3084\u308b\u306e\u304b\u4eba\u306b\u983c\u3080\u306e\u304b\u3001\u3069\u306e\u3088\u3046\u306a\u8003\u3048\u3067\u81e8\u3081\u3070\u3044\u3044\u306e\u304b\u306b\u3064\u3044\u3066\u8003\u3048\u3066\u307f\u307e\u3057\u3087\u3046\u3002\u4eca\u56de\u306f\u51684\u56de\u306e\u300c\u30bf\u30c3\u30af\u30b9\u30fb\u30ea\u30bf\u30fc\u30f3\u3092\u3069\u3046\u3059\u304b\u300d\u30b7\u30ea\u30fc\u30ba2\u56de\u76ee\u3067\u3059\u3002<\/p>\n<p>\u81ea\u5206\u3067\u3084\u308b\u306e\u304b\u3001\u4eba\u306b\u983c\u3080\u306e\u304b\u30fb\u30fb\u30fb\u3053\u308c\u3070\u304b\u308a\u306f\u3001\u305d\u306e\u3072\u3068\u305d\u308c\u305e\u308c\u3067\u3059\u3002\u4e0b\u306b\uff13\u3064\u306e\u30bf\u30a4\u30d7\u3092\u307e\u3068\u3081\u3066\u307f\u307e\u3057\u305f\u3002\u79c1\u306e\u500b\u4eba\u7684\u304a\u3059\u3059\u3081\u3070\u3001\u3053\u306e\uff13\u3064\u306e\u3046\u3061\u306e\u3069\u306e\u30bf\u30a4\u30d7\u306b\u5c5e\u3059\u308b\u3068\u3057\u3066\u3082\u3001\u30bf\u30c3\u30af\u30b9\u30fb\u30ea\u30bf\u30fc\u30f3\u306b\u5bfe\u3057\u3066passive\u306a\u59ff\u52e2\uff08\u300c\u3084\u3063\u3066\u3082\u3089\u3046\u3082\u306e\u300d\u3068\u3044\u3046\u7acb\u5834\uff09\u3067\u306f\u306a\u304f\u3001proactive\u306a\u59ff\u52e2\uff08\u308f\u304b\u308d\u3046\u3068\u3059\u308b\u7acb\u5834\uff09\u3067\u81e8\u3080\u3053\u3068\u3067\u3059\u3002<\/p>\n<h3><strong>\u30bf\u30a4\u30d7\uff11\uff1a\u81ea\u5206\u3067\u3059\u308b<\/strong><strong><\/strong><\/h3>\n<p>\u30bf\u30c3\u30af\u30b9\u30fb\u30ea\u30bf\u30fc\u30f3\u306f\u3068\u3063\u3064\u304d\u306b\u304f\u3044\u3082\u306e\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u5e73\u5747\u7684\u306a\u52e4\u52b4\u8005\u306e\u30ea\u30bf\u30fc\u30f3\u306e\u5834\u5408\u3001\u5e02\u8ca9\u306e\u30bd\u30d5\u30c8\u30a6\u30a8\u30a2\u3092\u4f7f\u3063\u3066\u5341\u5206\u51e6\u7406\u3067\u304d\u308b\u3053\u3068\u304c\u591a\u3044\u3082\u306e\u3067\u3059\u3002\u3068\u304f\u306b1040EZ\u30841040A\u3092\u4f7f\u3063\u3066\u3044\u308b\u5834\u5408\u3084\u30011040\u3067\u3082Standard Deduction(\u9805\u76ee\u3054\u3068\u306b\u63a7\u9664\u3092\u7533\u8acb\u305b\u305a\u3001\u4e00\u5f8b\u6a19\u6e96\u984d\u3092\u63a7\u9664\u3059\u308b)\u3092\u9078\u3093\u3067\u3044\u308b\u5834\u5408\u306a\u3069\u306f\u3001\u5e73\u5747\u7684\u306a\u4eba\u3067\u3042\u308c\u3070\u5bb9\u6613\u306b\u81ea\u5206\u3067\u3067\u304d\u308b\u3068\u601d\u308f\u308c\u307e\u3059\u30021040\u3067Itemized Deduction\uff08\u9805\u76ee\u3054\u3068\u306b\u5217\u6319\u3057\u3066\u63a7\u9664\u3059\u308b\uff09\u3092\u9078\u3093\u3067\u3044\u308b\u5834\u5408\u3067\u3082\u3001\u3068\u304f\u306b\u8907\u96d1\u306a\u30b1\u30fc\u30b9\u3067\u306a\u3051\u308c\u3070\u5341\u5206\u81ea\u5206\u3067\u3067\u304d\u308b\u5834\u5408\u304c\u591a\u3044\u3088\u3046\u306b\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u30bf\u30c3\u30af\u30b9\u30fb\u30bd\u30d5\u30c8\u306f\u8cea\u554f\u306b\u7b54\u3048\u308b\u5f62\u3067\u5165\u529b\u3092\u3057\u3066\u3044\u304d\u307e\u3059\u304b\u3089\u3001\u306f\u3058\u3081\u304b\u3089\u30bf\u30c3\u30af\u30b9\u306e\u3053\u3068\u3092\u3059\u3079\u3066\u308f\u304b\u3063\u3066\u3044\u306a\u304f\u3066\u3082\u5927\u4e08\u592b\u3067\u3059\u3002\u3082\u3061\u308d\u3093\u82f1\u8a9e\u3092\u8aad\u3093\u3067\u7406\u89e3\u3059\u308b\u529b\u306f\u8981\u308a\u307e\u3059\u304c\u3001\u7a0e\u6cd5\u3092\u8aad\u3093\u3060\u308a\u3059\u308b\u306e\u3068\u306f\u9055\u3044\u3001\u30d5\u30c4\u30a6\u306e\u8a00\u8449\u3067\u8aac\u660e\u3057\u3066\u304f\u308c\u307e\u3059\u304b\u3089\u3001\u3082\u306e\u3059\u3054\u3044\u30ec\u30d9\u30eb\u306e\u5c02\u9580\u77e5\u8b58\u304c\u3044\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3042\u308b\u7a0b\u5ea6\u306e\u82f1\u8a9e\u529b\u306b\u52a0\u3048\u3066\u3001\u6570\u5b57\u306b\u5bfe\u3057\u3066\u30a2\u30ec\u30eb\u30ae\u30fc\u304c\u306a\u3044\u3053\u3068\uff08\u3068\u306f\u3044\u3063\u3066\u3082\u3001\u8a08\u7b97\u306f\u30bd\u30d5\u30c8\u304c\u3057\u3066\u304f\u308c\u307e\u3059\u304b\u3089\u3001\u5165\u529b\u3059\u308b\u3060\u3051\u3067\u3059\uff09\u3001\u307e\u305f\u8ad6\u7406\u7684\u306a\u3053\u3068\u304c\u597d\u304d\u3067\u3042\u308b\u3053\u3068\uff08\u3068\u3044\u3063\u3066\u3082\u3001\u8ad6\u7406\u7684\u9078\u629e\u3082\u30bd\u30d5\u30c8\u304c\u3057\u3066\u304f\u308c\u307e\u3059\uff09\u3082\u9069\u6027\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>Financial Planning Association\u304c\u3001\u300c\u81ea\u5206\u3067\u3059\u308b\u4ee3\u308f\u308a\u306b\u30d7\u30ed\u306b\u983c\u3093\u3060\u307b\u3046\u304c\u3044\u3044\u300d\u3068\u5224\u65ad\u3059\u308b\u5834\u5408\u306e\u76ee\u5b89\u3092\u3064\u304f\u3063\u3066\u3044\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u4e0b\u8a18\u306b<span style=\"text-decoration: underline;\">\u8a72\u5f53\u3057\u306a\u3051\u308c\u3070<\/span>\u3001\u81ea\u5206\u3067\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u5927\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002\u3054\u53c2\u8003\u307e\u3067\u306b\u30fb\u30fb<\/p>\n<ul>\n<li>\u4e0d\u52d5\u7523\u3092\u8cb7\u3063\u305f\u308a\u58f2\u3063\u305f\u308a\u3057\u305f\/\u3059\u308b<\/li>\n<li>\u30d3\u30b8\u30cd\u30b9\u3092\u6301\u3063\u3066\u3044\u308b<\/li>\n<li>\u30ec\u30f3\u30bf\u30eb\u7269\u4ef6\u3092\u6301\u3063\u3066\u3044\u308b<\/li>\n<li>\u30c8\u30e9\u30b9\u30c8\u3084\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u304b\u3089\u5831\u916c\u3092\u3082\u3089\u3063\u3066\u3044\u308b<\/li>\n<li>\u8907\u96d1\u306a\u6295\u8cc7\u30dd\u30fc\u30c8\u30d5\u30a9\u30ea\u30aa\u3092\u3082\u3063\u3066\u304a\u308a\u3001\u983b\u7e41\u306b\u58f2\u308a\u8cb7\u3044\u3059\u308b<\/li>\n<li>\u96e2\u5a5a\u3001\u5bb6\u65cf\u306e\u6b7b\u3001\u76f8\u7d9a\u3001\u8ee2\u8077\u306e\u305f\u3081\u306e50\u30de\u30a4\u30eb\u4ee5\u9060\u306e\u5f15\u8d8a\u3057\u306a\u3069\u3001\u30d5\u30a1\u30a4\u30ca\u30f3\u30b7\u30e3\u30eb\u4e0a\u306e\u5927\u304d\u306a\u5909\u5316\u304c\u3042\u3063\u305f<\/li>\n<li>19\u6b73\u304b\u308924\u6b73\u307e\u3067\u306e\u30d5\u30eb\u30bf\u30a4\u30e0\u5b66\u751f\u306e\u5b50\u3069\u3082\u3092\u6276\u990a\u3057\u3066\u3044\u308b<\/li>\n<li>AMT\uff08Alternative Minimum Tax\uff09\u3092\u6255\u308f\u306d\u3070\u306a\u3089\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308b<\/li>\n<li>\u53ce\u5165\u304c\u5927\u304d\u304f\u5897\u52a0\u3057\u305f<\/li>\n<\/ul>\n<p>\u306f\u3058\u3081\u306f\u6238\u60d1\u3063\u3066\u3082\u30011\u5e74\u30012\u5e74\u3068\u7e70\u308a\u8fd4\u3057\u3066\u3044\u304f\u3046\u3061\u306b\u77e5\u8b58\u3068\u7d4c\u9a13\u304c\u305f\u307e\u3063\u3066\u3044\u304d\u3001\u697d\u3057\u304f\u306a\u3063\u3066\u304f\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3088\u3002<\/p>\n<h3><\/h3>\n<h3><strong>\u30bf\u30a4\u30d7\uff12\uff1a\u81ea\u5206\u3067\u3042\u308b\u7a0b\u5ea6\u3084\u3063\u3066\u3001\u78ba\u8a8d\u3092\u30d7\u30ed\u306b\u3057\u3066\u3082\u3089\u3046<\/strong><strong><\/strong><\/h3>\n<p>\u81ea\u5206\u3067\u3084\u308d\u3046\u3068\u3044\u3046\u6c17\u306f\u3042\u308b\u3051\u308c\u3069\u3001\u3069\u3046\u3082\u307e\u3060\u81ea\u4fe1\u304c\u306a\u3044\u3068\u3044\u3046\u5834\u5408\u306f\u3001\u30bf\u30c3\u30af\u30b9\u30fb\u30bd\u30d5\u30c8\u3067\u81ea\u5206\u3067\u3084\u3063\u3066\u307f\u305f\u3042\u3068\u78ba\u8a8d\u3092\u30d7\u30ed\u306b\u3057\u3066\u3082\u3089\u3046\u3068\u3044\u3046\u306e\u3082\u4e00\u7b56\u3067\u3057\u3087\u3046\u3002\u3069\u3046\u3082\u3088\u304f\u308f\u304b\u3089\u306a\u3044\u3068\u3053\u308d\u3001\u81ea\u4fe1\u304c\u306a\u3044\u3068\u3053\u308d\u3092\u4e00\u7dd2\u306b\u30ec\u30d3\u30e5\u30fc\u3057\u3066\u3082\u3089\u3063\u305f\u308a\u3001\u898b\u843d\u3068\u3057\u304c\u306a\u3044\u304b\u78ba\u8a8d\u3057\u3066\u3082\u3089\u3046\u3068\u3044\u3044\u3067\u3057\u3087\u3046\u3002\u8a3c\u62e0\u66f8\u985e\u3082\u6574\u7406\u3057\u3066\u6301\u3063\u3066\u3044\u304f\u3068\u3044\u3044\u3067\u3059\u306d\u3002\u5168\u90e8\u3084\u3063\u3066\u3082\u3089\u3046\u3088\u308a\u30b3\u30b9\u30c8\u306f\u5b89\u3044\u306f\u305a\u3067\u3059\u3057\u3001\u305d\u306e\u3046\u3048\u81ea\u5206\u306e\u4e2d\u306b\u77e5\u8b58\u304c\u305f\u307e\u3063\u3066\u3044\u304d\u306e\u3067\u4e00\u77f3\u4e8c\u9ce5\u304b\u3082\u3002\u3002\u3002<\/p>\n<p>&nbsp;<\/p>\n<h3><strong>\u30bf\u30a4\u30d7\uff13\uff1a\u30d7\u30ed\u306b\u983c\u3080<\/strong><strong><\/strong><\/h3>\n<p>\u5bb6\u3092\u58f2\u3063\u305f\u3001\u682a\u3092\u58f2\u3063\u305f\u3001\u30cf\u30ea\u30b1\u30fc\u30f3\u3067\u640d\u5bb3\u3092\u53d7\u3051\u305f\u3001\u30ec\u30f3\u30bf\u30eb\u7269\u4ef6\u3092\u6301\u3063\u3066\u3044\u308b\u3001\uff29\uff32\uff21\u3092\u30ed\u30fc\u30eb\u30aa\u30fc\u30d0\u30fc\u3057\u305f\u3001\u30b9\u30e2\u30fc\u30eb\u30fb\u30d3\u30b8\u30cd\u30b9\u3092\u306f\u3058\u3081\u305f\u306a\u3069\u306e\u7279\u6b8a\u30a4\u30d9\u30f3\u30c8\u306f\u3001\u30bf\u30c3\u30af\u30b9\u30fb\u30ea\u30bf\u30fc\u30f3\u3092\u8907\u96d1\u306b\u3057\u307e\u3059\u3002\u624b\u306b\u8ca0\u3048\u306a\u3044\u3068\u601d\u3063\u305f\u3089\u3001\u8ff7\u308f\u305a\u30d7\u30ed\u306b\u983c\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u3053\u3053\u3067\u7406\u60f3\u7684\u306a\u306e\u306f\u3001\u305f\u3068\u3048\u30d7\u30ed\u306b\u983c\u3093\u3067\u3082\u3001\u3067\u304d\u3042\u304c\u3063\u305f\u30bf\u30c3\u30af\u30b9\u30fb\u30ea\u30bf\u30fc\u30f3\u306b\u5fc5\u305a\u76ee\u3092\u901a\u3059\u3053\u3068\u3002\u3084\u3063\u3066\u3082\u3089\u3046\u306e\u306f\uff2f\uff2b\u3001\u305f\u3060\u3084\u3063\u3066\u3082\u3089\u3044\u3063\u3071\u306a\u3057\u306b\u3057\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002\u305d\u3057\u3066\u3001\u30bf\u30c3\u30af\u30b9\u30fb\u30ea\u30bf\u30fc\u30f3\u306e\u6982\u8981\u3084\u30dd\u30a4\u30f3\u30c8\u306f\u3042\u308b\u7a0b\u5ea6\u7406\u89e3\u3067\u304d\u308b\u3068\u3044\u3044\u3068\u601d\u3044\u307e\u3059\u3002\u4f55\u3082\u3059\u3079\u3066\u306e\u66f8\u985e\u306b\u76ee\u3092\u901a\u3055\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u5c11\u306a\u304f\u3068\u30821040\uff08\u6700\u521d\u306e\uff12\u30da\u30fc\u30b8\uff09\u3068Schedules\uff08\u3042\u308c\u3070\uff09\u306b\u306f\u76ee\u3092\u901a\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u30dd\u30a4\u30f3\u30c8\u306f\u3001\u305d\u306e\u5e74\u306b\u3057\u304b\u8d77\u3053\u3089\u306a\u3044\u4e00\u5ea6\u304d\u308a\u306e\u30a4\u30d9\u30f3\u30c8\uff08\u5bb6\u3092\u8cb7\u3063\u305f\u3001\u30cf\u30ea\u30b1\u30fc\u30f3\u306e\u640d\u5bb3\u304c\u3042\u3063\u305f\u3001IRA\u3092\u30ed\u30fc\u30eb\u30aa\u30fc\u30d0\u30fc\u3057\u305f\u306a\u3069\uff09\u3088\u308a\u3082\u3001\u6bce\u5e74\u8d77\u3053\u308b\u30a4\u30d9\u30f3\u30c8\uff08\u30e2\u30fc\u30b2\u30fc\u30b8\u306e\u5229\u5b50\u63a7\u9664\u3001\u30ea\u30bf\u30a4\u30e4\u30e1\u30f3\u30c8\u30fb\u30a2\u30ab\u30a6\u30f3\u30c8\u3078\u306e\u7a4d\u307f\u7acb\u3066\u3001\u30ec\u30f3\u30bf\u30eb\u7269\u4ef6\u53ce\u652f\u3001\u30b9\u30e2\u30fc\u30eb\u30fb\u30d3\u30b8\u30cd\u30b9\u53ce\u652f\u306a\u3069\uff09\u3092\u91cd\u70b9\u7684\u306b\u628a\u63e1\u3059\u308b\u3053\u3068\u3067\u3057\u3087\u3046\u3002\u6bce\u5e74\u8d77\u3053\u308b\u3053\u3068\u306f\u3001\u6bce\u5e74\u306e\u30bf\u30c3\u30af\u30b9\u30fb\u30ea\u30bf\u30fc\u30f3\u306b\u8003\u616e\u304c\u5fc5\u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