如果我的学生贷款债务被免除，我需要纳税吗？

教育债务减免通常作为收入征税，因此免除的任何贷款金额都会添加到您调整后的总收​​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.

学生贷款减免的命运仍然悬而未决——尤其是在特朗普担任总统期间。但如果你的学生贷款债务去年被清偿，你可能需要为免除的债务缴税。

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关学生贷款如何影响您的纳税申报表的所有信息。

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

阅读更多：今年你通过 PayPal、Venmo 或 Cash App 赚钱了吗？美国国税局会知道这件事

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

如果我的学生贷款债务被免除，我需要纳税吗？

It depends on where you live.

这取决于你住在哪里。

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.

教育债务减免通常作为收入征税，因此任何被免除的贷款金额都会添加到您的调整后总收入中：如果您的收入为 50,000 美元，并消除了 20,000 美元的贷款，那么您当年的调整后收入为 70,000 美元。然而，由于美国救援计划中的一项规定，学生债务减免的联邦税将在 2025 年之前被免除。因此，下个纳税季，没有人会因为减免的学生贷款而欠联邦税。

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

不过，您可能需要为此减免缴纳州税或地方税。

States that tax student loan debt relief

对学生贷款债务减免征税的州

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.

大多数州都遵守联邦税收制度，这意味着他们在税收法规方面遵循美国国税局的领导。由于联邦政府目前不对学生贷款减免征税，因此这些州也不会。但有 13 个州不遵守联邦指导方针。其中，有五个州对学生贷款减免征税：阿肯色州、印第安纳州、密西西比州、北卡罗来纳州和威斯康星州。以下是每个州的规则和豁免，以及您可能欠的金额。

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

请注意，以下计算不包括您可能有资格获得的任何税收减免或抵免。

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.

阿肯色州的累进州所得税税率为 2% 至 3.9%，具体取决于您每年的收入。

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 年收入为 50,000 美元，并且免除了 10,000 美元的学生贷款，那么您的应税收入总计为 60,000 美元。这将使您处于 3.9% 的税级，并且意味着您需要为学生债务缴纳大约 390 美元的州税。

Indiana

印第安纳州

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.

印第安纳州的居民需要为免除的债务缴纳州税和地方税。参加公共服务贷款减免计划的人没有任何豁免。

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

印第安纳州的统一州税率为 3.05%。地方税因县而异。

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 美元的免除学生贷款，明年您将需要缴纳 305 美元的州税。如果您居住在印第安纳波利斯（马里恩县），您还需要缴纳 2.02% 的县所得税，即 202 美元。这将使您免除的债务税金总额达到 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.

密西西比州还实行累进所得税率。到 2024 年，您的前 10,000 美元收入将缴纳 0%，超过此部分的收入将缴纳 4.7% 的州所得税。因此，如果您在 2024 年赚取 50,000 美元，并收到 10,000 美元的学生贷款债务，那么您总共需要缴纳 60,000 美元的税。您实际上欠下 470 美元的免除学生贷款债务。

North Carolina

北卡罗来纳州

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.

如果您获得了学生贷款减免并居住在北卡罗来纳州，那么您将在 2024 年为已取消的债务支付 4.5% 的统一州所得税。这意味着您需要为贷款债务缴纳大约 450 美元的税款。

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.

该税法有一些豁免：参加公共服务贷款减免计划的借款人不会对北卡罗来纳州的减免贷款余额征税。

Wisconsin

威斯康星州

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.

威斯康星州 2024 年免除的学生贷款需缴纳州税。不过，也有一些例外。如果您的贷款根据公共服务贷款减免计划、教师贷款减免计划、国家卫生服务团贷款偿还计划被减免，或者如果您符合完全和永久残疾资格，则您将免缴此税。

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.

如果您获得任何其他类型的学生贷款减免，您将需要缴纳 4.40% 至 7.65% 的州所得税。如果您在 2024 年赚取 50,000 美元并获得 10,000 美元的贷款减免，您将按 5.3% 的税率纳税，并欠大约 530 美元的学生贷款税。如果您已婚并且您配偶的收入将您推入较低或较高的税级，情况可能会发生变化。

How

如何