如果我的學生貸款債務被免除，我需要納稅嗎？

教育債務減免通常會作為收入徵稅，因此免除的任何貸款金額都會添加到您調整後的總收入中。

The fate of student loan forgiveness remains up in the air -- especially under a Trump presidency. But if your student loan debt was wiped out last year, you might be on the hook for paying taxes on your forgiven debt.

學生貸款減免的命運仍然懸而未決——尤其是在川普擔任總統期間。但如果你的學生貸款債務去年被清償，你可能需要為免除的債務繳稅。

Here's everything you need to know about how student loans can affect your tax return.

以下是您需要了解的有關學生貸款如何影響您的報稅表的所有資訊。

Read more: Did You Make Money via PayPal, Venmo or Cash App This Year? The IRS Will Know About It

閱讀更多：今年你透過 PayPal、Venmo 或 Cash App 賺錢了嗎？美國國稅局會知道這件事

Will I have to pay taxes if my student loan debt is forgiven?

如果我的學生貸款債務被免除，我需要納稅嗎？

It depends on where you live.

這取決於你住在哪裡。

Education debt relief is typically taxed as income, so any loan amount that's forgiven is added to your adjusted gross income: If you make $50,000 and have $20,000 in loans erased, your adjusted income that year is $70,000. However, thanks to a provision tucked into the American Rescue Plan, federal taxes on student debt forgiveness are being waived through 2025. So no one will owe federal taxes on forgiven student loans next tax season.

教育債務減免通常會作為收入徵稅，因此任何被免除的貸款金額都會添加到您的調整後總收入中：如果您的收入為50,000 美元，並消除了20,000 美元的貸款，那麼您當年的調整後收入為70,000 美元。然而，由於美國救援計劃中的一項規定，學生債務減免的聯邦稅將在 2025 年之前被免除。

You may have to pay state or local taxes on that relief, though.

不過，您可能需要為此減免繳納州稅或地方稅。

States that tax student loan debt relief

對學生貸款債務減免稅的州

Most states have conformity with the federal tax system, which means they follow the IRS' lead when it comes to tax regulations. Since the federal government is not currently taxing student loan relief, these states won't either. But there are 13 states that don't have conformity with federal guidelines. Of those, five states tax student loan forgiveness: Arkansas, Indiana, Mississippi, North Carolina and Wisconsin. Here are the rules and exemptions for each state, and how much you might owe.

大多數州都遵守聯邦稅收制度，這意味著他們在稅收法規方面遵循美國國稅局的領導。由於聯邦政府目前不對學生貸款減免徵稅，因此這些州也不會。但有 13 個州不遵守聯邦指導方針。其中，有五個州對學生貸款減免徵稅：阿肯色州、印第安納州、密西西比州、北卡羅來納州和威斯康辛州。以下是每個州的規則和豁免，以及您可能欠的金額。

Note, the below calculations do not include any tax deductions or credits you might be eligible for.

請注意，以下計算不包括您可能有資格獲得的任何稅收減免或抵免。

Arkansas

阿肯色州

Arkansas has a graduated state income tax that ranges from 2% to 3.9%, depending on how much you make each year.

阿肯色州的累進州所得稅稅率為 2% 至 3.9%，具體取決於您每年的收入。

If you earned $50,000 in 2024 and had $10,000 forgiven in student loans, for example, your taxable income would total to $60,000. This would put you in the 3.9% tax bracket, and would mean you'd owe approximately $390 in state taxes on your student debt.

例如，如果您在 2024 年收入為 50,000 美元，並且免除了 10,000 美元的學生貸款，那麼您的應稅收入總計為 60,000 美元。這將使您處於 3.9% 的稅級，並且意味著您需要為學生債務繳納約 390 美元的州稅。

Indiana

印第安納州

Residents of Indiana are on the hook for paying both state and local taxes for forgiven debt. There are no exemptions for those enrolled in the Public Service Loan Forgiveness program.

印第安納州的居民需要為免除的債務繳納州稅和地方稅。參加公共服務貸款減免計畫的人沒有任何豁免。

Indiana has a flat state tax rate of 3.05%. Local taxes vary by county.

印第安納州的統一州稅率為 3.05%。地方稅因縣而異。

If you received $10,000 in forgiven student loans in 2024, you would be on the hook for $305 in state taxes next year. If you live in Indianapolis (Marion County) you would also pay 2.02% in county income tax, or $202. This would bring your tax total to $507 for your forgiven debt.

如果您在 2024 年收到 10,000 美元的免除學生貸款，明年您將需要繳納 305 美元的州稅。如果您居住在印第安納波利斯（馬里恩縣），您還需要繳納 2.02% 的縣所得稅，即 202 美元。這將使您免除的債務稅總額達到 507 美元。

Mississippi

密西西比州

Mississippi also has a progressive income tax rate. In 2024, you'll pay 0% for the first $10,000 you earn, and 4.7% in state income tax on earnings above that. So, if you make $50,000 in 2024 and receive $10,000 in student loan debt, you'd be taxed on $60,000 total. You'd effectively owe $470 on your forgiven student loan debt.

密西西比州也實施累進所得稅率。到 2024 年，您的前 10,000 美元收入將繳納 0%，超過此部分的收入將繳納 4.7% 的州所得稅。因此，如果您在 2024 年賺取 50,000 美元，並收到 10,000 美元的學生貸款債務，那麼您總共需要繳納 60,000 美元的稅。您實際上欠下 470 美元的免除學生貸款債務。

North Carolina

北卡羅來納州

If you received student loan forgiveness and live in North Carolina, you'll pay a flat state income tax rate of 4.5% on your canceled debt for 2024. That means you'd owe approximately $450 in taxes for your loan debt.

如果您獲得了學生貸款減免並居住在北卡羅來納州，那麼您將在 2024 年為已取消的債務支付 4.5% 的統一州所得稅。

There are some exemptions to this tax law: Borrowers enrolled in the Public Service Loan Forgiveness program will not be taxed on forgiven loan balances in North Carolina.

該稅法有一些豁免：參加公共服務貸款減免計畫的借款人不會對北卡羅來納州的減免貸款餘額徵稅。

Wisconsin

威斯康辛州

Student loans that were forgiven in 2024 are subject to state taxes in Wisconsin. However, there are some exceptions. If your loans were forgiven under the Public Service Loan Forgiveness program, teacher loan forgiveness program, National Health Service Corps Loan Repayment plan, or if you meet total and permanent disability qualifications, you'll be exempt from this tax.

威斯康辛州 2024 年免除的學生貸款需繳納州稅。不過，也有一些例外。如果您的貸款根據公共服務貸款減免計劃、教師貸款減免計劃、國家衛生服務團貸款償還計劃被減免，或者如果您符合完全和永久殘疾資格，則您將免繳此稅。

If you receive any other type of student loan forgiveness, you'll be charged between 4.40% and 7.65% in state income taxes. If you made $50,000 in 2024 and received $10,000 in loan forgiveness, you'd be taxed at the 5.3% rate, and would owe roughly $530 in student loan taxes. This could change if you're married and your spouse's income pushes you into a lower or higher tax bracket.

如果您獲得任何其他類型的學生貸款減免，您將需要繳納 4.40% 至 7.65% 的州所得稅。如果您在 2024 年賺取 50,000 美元並獲得 10,000 美元的貸款減免，您將按 5.3% 的稅率納稅，並欠約 530 美元的學生貸款稅。如果您已婚並且您配偶的收入將您推入較低或較高的稅級，情況可能會改變。

How

如何