【2023年米国確定申告の英単語】Filing Statusとは何か【Form1040-NR】

2020Filing Statusという言葉を調べたけど、その意味がよくわからないという方は多いと思います。

Filing Status（ファイリング・ステータス）は確定申告で使われる単語です。

米国の確定申告では、Filing Statusを適切に選択することが重要になります。Filing Statusごとに税率 や控除の額などがそれぞれ異なってくるからです。

米国ではタックスシーズンを目前に控えています。正しく申告し、より良い税制結果を得るためにこの概念を理解しましょう。

この記事では、米国税法上のFiling Statusの意味について、その使用例も含めて簡単に解説します。理解を深めるために、使用例と演習をご紹介します。

米国確定申告のうち、Form 1040NRに基づいて解説します。

自分の申告に適したFiling Statusを選択し、日常会話でこの言葉を使えるようにしましょう。

Form1040-NRの対象者について

Form 1040-NRを提出するのは、以下に該当する場合です。

• 米国で商売やビジネスに従事している非居住外国人であった場合。
• Form 1040-NRを提出しなければならない故人の代理人であった場合。
• Form 1040-NRを提出しなければならない財産または信託の代理人であった場合。

 "Filing Status"を理解する

Filing Statusは申告資格という意味です。簡単に言うと、税率や控除を決定するためのカテゴリーです。申告資格は、異なる税制上の優遇措置や税率を解除するための鍵だと考えてください。鍵が違えば扉も違うように、Filing Statusが違えば税制上のチャンスも違うのです。Form 1040NRのFiling Statusには、Single、Married Filing Separately、Qualifying surviving spouse (QSS)、Estate、Trustの5種類があります。それぞれのFiling Statusに独自のルールやメリットがあります。それぞれのFiling Statusには独自のルールと利点があります。Filing Status の概念を紹介したところで、その意味についてもう少し掘り下げてみましょう。

"Single"? 　独身の場合

独身のとき選択します。"Single "申告資格は、課税年度の最終日に結婚していない、またはIRSによって未婚とみなされている個人のためのものです。このカテゴリーは、すべてのFiling Statusの中で最もシンプルでわかりやすいものです。

"Married, but filing separately"　結婚していても、別に申告する

夫婦個別申告のことです。結婚している夫婦が別々に申告することを選択することもあり、そのような場合に「Married Filing Separately」というFiling Statusが登場します。「Married Filing Jointly」ほど多くの税制上の優遇措置があるわけではありませんが、状況によっては有効な手段です。

"Qualifying surviving spouse (QSS)"　残された配偶者の方、税金を負担に感じない資格です

過去2年間に配偶者を亡くし、扶養家族がいる場合、「Qualifying surviving spouse (QSS)」という申告資格に該当します。この資格により、「Married Filing Jointly」と同様の税制優遇を受けることができ、困難な時期にもいくらか安心することができます。この資格を得るためには、その年の年末までに再婚していないこと、同居の扶養家族がいること、家を維持するための費用の半分以上を支払っていること、亡くなった配偶者と死亡した年に共同申告をすることができたことが条件となります。

"Estate and trust"　相続と信託

相続(Estate )と信託(trust)の申告資格は、個人の死後に作られる法人や、特定の法的取り決めのためのものです。これらには独自の税法や規制があります。

米国では、相続(Estate )と信託(trust)は、税法上、別々の法人(Legal entity)とみなされます。相続(Estate )は、個人が死亡し、その資産が受益者に分配された後、課税対象となる組織とみなされます。信託は、その管理下にある資産を持っている間、課税対象となる事業体とみなされます。

相続は、誰かが亡くなった後に作られる法人(Legal entity)でです。相続は、亡くなった人の資産や財産を管理し、分配する役割を担っています。税金に関しては、相続は故人に代わって税金を申告し、納付する責任があります。

信託(trust)は、受託者が一人または複数の受益者の利益のために資産を管理し、分配する法的な取り決めである。相続 と同様に、信託(trust)も受益者に代わって税金を申告し、納付する責任があります。

相続(Estate )と信託(trust)の違いは、相続(Estate )は誰かが亡くなった後に作成され、亡くなった人の資産や財産を管理し分配する責任があることです。信託(trust)は、誰かが亡くなる前に作成され、1人または複数の受益者の利益のために資産を管理し分配する責任があります。

法人(legal entity)は、法人は政府によって認められ、法律の下で一定の権利と責任を持つ組織です。法人は契約を締結、法的措置を取る、および財産を所有するような特定のことを行うことができることを意味します。法人の例としては、会社、パートナーシップ、有限責任会社（LLC）、相続(Estate )と信託(trust)などがあります。

ファイリング・ステータスを使った日常会話

ファイリング・ステータスの種類を理解したところで、もう一歩踏み込んで、日常会話での使い方を学んでみましょう。実際の場面で使用することで、ファイリング・ステータスの概念を理解します。例えば、確定申告の話題として友人や同僚にに配偶者の有無や扶養家族の有無を尋ねる場面を想定します。

1. "I am thinking of changing my filing status from Single to Married Filing Separately this year to maximize my deductions."
   "控除を最大限にするために、今年から申告資格を独身から夫婦別姓に変更しようと思っています。"
   
   
2. "I am not sure if I qualify as a Qualifying surviving spouse, but I will check with my tax advisor."
   "自分が適格生存配偶者に該当するかどうかわからないが、税理士に確認してみる。"
   
   
3. "I am filing taxes for my deceased parent's estate this year, it can be a bit confusing but I have a trust attorney to guide me.
   ""今年、亡くなった親の遺産を確定申告しなければならないのですが、ちょっとわかりにくいのですが、信託弁護士に指導してもらいます。"
   
   
4. "I am filing taxes for my trust this year, it can be a bit of a hassle but it is important to make sure all the beneficiaries are taken care of."
   "今年は信託の税金を申告しています。ちょっと面倒ですが、すべての受益者の面倒を見ることが重要です。"
   
   
5. "I am filing as Single this year, I do not have any dependents but it is important to know my filing status."
   "今年はシングルで申告しています、扶養家族はいませんが、自分の申告状況を知ることは重要です。"

スモールトークがもっと面白くなる

• "I'm feeling a bit overwhelmed with taxes this year, as I am filing as Single and don't have anyone to help me navigate the process."😕
  "今年は独身で申告しているので、手続きを手伝ってくれる人がおらず、税金で参っています。"
  
  
• "I am excited to finally be able to file as Married Filing Separately and get the deductions I deserve."😃
  "やっとMarried Filing Separatelyとして申告し、自分にふさわしい控除を受けられると思うとわくわくします。"
  
  
• "I feel a sense of loss filing as a Qualifying surviving spouse, but it's important to ensure I am getting the benefits I am entitled to."
  "Qualifying surviving spouseとして申告することに喪失感を感じますが、自分が受けるべき恩恵を確実に受けることは重要です。"😃
  
• "Filing as an Estate can be a bit confusing, but I have a trust attorney to guide me through the process."😕
  "遺産としての申告は少しわかりにくいですが、信頼できる弁護士がいるので安心です。"
  
  
• "I feel responsible when filing taxes for my Trust, as it is important to ensure all the beneficiaries are taken care of."😐
  "自分の信託の税金を申告するときは、すべての受益者の面倒を見ることが重要なので、責任を感じています。"
  
  
• "I never thought I would have to file as Single again, but it is how things are now. 😕"
  "またSingleとして申告しなければならないとは思ってもみませんでしたが、今のところそういうものなのですね"
  
  
• "I feel relieved filing as Married Filing Separately gives me more control over my finances. 😌"
  "Married Filing Separatelyとして申告することで、自分の財政をよりコントロールできるようになり、少しほっとしています。"
  
  
• "I feel a bit of sadness filing as a Qualifying surviving spouse, but it is important to ensure I am getting the benefits I am entitled to. 😔"
  "Qualifying surviving spouseとして申請するのは少し寂しい気もしますが、自分が受けるべき恩恵を確実に受けるためには重要なことです。"
  
  
• "Filing as an Estate can be a bit of a hassle, but it is important to ensure everything is done correctly. 😕"
  "遺産相続として申告するのは少し面倒ですが、すべてが正しく行われていることを確認することは重要です。"
  
  
• "I feel a sense of duty when filing taxes for my Trust, as it is important to ensure all the beneficiaries are taken care of. 😐"
  "信託の申告をするときは、すべての受益者の面倒を見ることが重要なので、義務感を感じています。"

Tagline: "Don't be shy; talk taxes."

ファイリング・ステータスを理解することが役立つもう一つの場面は、就職の面接時や仕事仲間と財政について話し合う時です。様々な種類の申告状況を知ることで、相手の財務状況を理解し、情報に基づいた判断をすることができます。

• "During the job interview, I was asked about my filing status, as it can affect my benefits. I mentioned that I am filing as Single."
  "面接の際、福利厚生に影響するため、申請状況について聞かれました。私はSingleで申告していることを伝えました。
  
  
• "When discussing finances with my business associate, they mentioned they were filing as Married Filing Separately. It helped me understand their financial situation and make informed decisions."
  "仕事仲間と財政について話し合った際、彼らはMarried Filing Separatelyとして申告していると言いました。財務状況を理解し、情報に基づいた判断をするのに役立った。"
  
  
• "I was asked about my filing status during a meeting with a potential client, and I mentioned that I am filing as a Qualifying surviving spouse."
  "見込み客との打ち合わせで、私の申告状況について聞かれたので、適格生存配偶者として申告していることを話しました。"
  
  
• "In a business meeting, my colleague mentioned that they are filing taxes for an Estate. It helped me understand their financial situation and make informed decisions."
  "ビジネスミーティングで、同僚がエステートのための税金を申告していることを話しました。そのおかげで、彼らの財務状況を理解し、情報に基づいた意思決定をすることができた。"
  
  
• "When discussing finances with a partner, they mentioned that they are filing taxes for a Trust. It helped me understand their financial situation and make informed decisions."
  "パートナーと財務について議論しているとき、彼らは信託のために税金を申告していることを話しました。彼らの財務状況を理解し、十分な情報を得た上で意思決定するのに役立った。"

まとめ

Filing Status（ファイリング・ステータス）は確定申告で使われる単語です。米国の確定申告では、Filing Statusが重要になります。なぜなら、Filing Statusごとに税率や控除の額などがそれぞれ異なってくるからです。日常会話でも配偶者の有無や扶養家族の有無を話す機会があるかもしれません。ファイリング・ステータスの概念を理解することで、相手の答えを理解し、情報を得た上で会話を続けることができます。ビジネスミーティングでは、ファイリングステータスの知識を使って同僚の財務状況を理解し、情報に基づいた意思決定を行うことができます。就職面接では、ファイリングステータスの種類を理解することで、会社が提供する福利厚生を理解し、自分のキャリアについて情報に基づいた意思決定をすることができますね。自分の申告に適したFiling Statusを選択し、日常会話でこの言葉を使えるようにしましょう！ Get tax-ready and join the conversation on filing status!

英語解説

Introduction: "Get Tax-Ready with Our Fun Guide on Filing Status"

Are you an English learner unfamiliar with the term "filing status"? Filing status is a category that determines your tax rate and eligible deductions. Understanding this concept is crucial when it comes to filing your tax return. With tax season around the corner, it's essential to understand this concept to ensure that you file your return correctly and get the best outcome.

Tagline: "Don't let filing status be a tax-time stressor; let's make it fun!"

But don't worry; learning about filing status doesn't have to be dull. In this guide, we'll explain the meaning of the term and its different categories in a fun and easy-to-understand way. We'll also provide interactive examples and exercises to help you grasp the concept better.

Tagline: "Choose the right filing status for a better tax outcome."

By the end of this guide, you'll be able to choose the appropriate filing status for your tax return and use the term in daily conversations. So, let's get tax-ready with our fun guide on filing status!

In the next section, we'll dive into the different types of filing statuses, their implications on tax returns and how to choose the right one for you.

Tagline: "Learn the ins and outs of filing statuses and make the most of your tax return."

We'll also provide interactive examples and exercises to help you better understand the concept and choose the appropriate filing status for your tax return. So, get ready to learn and have fun at the same time!

Understanding the Word "Filing Status"

Tagline: "Filing Status 101: The Basics"

Now that we've introduced the concept of filing status let's dive a little deeper into what it means. In simple terms, filing status is a category that determines your tax rate and eligible deductions. There are five filing statuses: Single, Married Filing Separately, Qualifying Widow(er), Estate, and Trust.

Tagline: "Single and ready to mingle with your taxes."

The "Single" filing status is for individuals who are not married or are considered unmarried by the IRS on the last day of the tax year. This category is the simplest and most straightforward of all the filing statuses.

Tagline: "Married, but filing separately."

The "Married Filing Separately" filing status is for married individuals who file separate returns. This status may offer fewer tax benefits than "Married Filing Jointly" but may be beneficial in certain situations.

Tagline: "Widow(er) and taxes: a delicate balance."

The "Qualifying Widow(er)" filing status is for individuals who have lost a spouse in the previous two years and have a dependent child. This status allows for similar tax benefits as "Married Filing Jointly."

Tagline: "Estate and trust taxes: a whole different ballgame."

The "Estate" and "Trust" filing statuses are for legal entities created after the death of an individual or for specific legal arrangements. These statuses have their own set of tax rules and regulations.

Now that we've covered the basics of the different types of filing statuses let's move on to putting them into practice. In the next section, we'll provide interactive examples and exercises to help you understand the concept better and choose the appropriate filing status for your tax return.

Tagline: "Let's put our new knowledge into practice."

By the end of this section, you'll be able to understand the different types of filing statuses and choose the one appropriate for your situation. So, let's take the first step toward a better tax return outcome!

Using Filing Status in Daily Conversations

Tagline: "Filing Status in the Real World"

Now that you better understand the different types of filing statuses, let's take it one step further and learn how to use them in daily conversations. Understanding and using the concept of filing status in real-life situations can help you become more confident in your communication skills and improve your knowledge of the word.

Tagline: "Small talk just got a whole lot more interesting."

For example, when meeting someone new, you might ask about their marital status or if they have any dependents. Understanding the concept of filing status can help you understand their answers and continue the conversation more informedly.

Tagline: "Don't be shy; talk taxes."

Another situation where understanding filing status can be helpful is during a job interview or when discussing finances with a business associate. Knowing the different types of filing statuses can help you understand their financial situation and make informed decisions.

Tagline: "Practice makes perfect."

To help you practice using filing status in daily conversations, we've provided interactive exercises and quizzes. These exercises will help you understand how the concept is used in real-life situations and give you the confidence to use the word in your own conversations.

By the end of this section, you'll be able to use the concept of filing status in your daily conversations and improve your understanding of the word. So, let's put our new knowledge into practice and talk taxes like a pro!

Tagline: "Feeling confident with filing statuses in daily conversations."

You'll be able to talk about filing statuses quickly and confidently in any situation, making it easier to understand people's financial problems and make better decisions. So, let's get started and take the next step toward mastering filing statuses!

Choosing the Appropriate Filing Status

Tagline: "Making the Right Choice for Your Tax Return"

Now that you understand the different types of filing statuses and how to use them in daily conversations, it's time to learn how to choose the appropriate filing status for your tax return. The filing status you choose can significantly impact your tax rate and eligible deductions, so choosing the right one is essential.

Tagline: "Single, married, or somewhere in between"

For example, you'll likely choose the "Single" filing status if you're single. However, if you're married, you'll have to choose "Married Filing Jointly" or "Married Filing Separately." Each option has its own tax benefits and drawbacks, so it's essential to understand which is right for you.

Tagline: "Widow(er) and taxes: a delicate balance."

If you're a widow(er) with a dependent child, you'll likely choose the "Qualifying Widow(er)" filing status, which allows for similar tax benefits as "Married Filing Jointly."

Tagline: "Estate and trust taxes: a whole different ballgame."

If you're filing taxes for an estate or trust, you'll choose the "Estate" or "Trust" filing status. These statuses have their own tax rules and regulations, so it's essential to understand which is appropriate for your situation.

We've provided interactive examples and exercises to help you choose the appropriate filing status for your tax return. These exercises will help you understand how to apply the different types of filing statuses to your personal situation and make the best choice for your tax return.

Tagline: "Choose the right filing status, get the best tax outcome."

By the end of this section, you'll be able to choose the appropriate filing status for your tax return and improve your understanding of the word. So, let's make the most of your tax return by selecting the correct filing status!

Tagline: "Mastering the art of filing statuses."

So, let's wrap up our journey of mastering filing statuses and putting them into practice! You'll be able to easily navigate the different types of filing statuses and make the best choice for your personal situation. This will ensure you get the best tax outcome and help you understand people's financial situations better in daily conversations.

Conclusion: "Mastering Filing Status"

Tagline: "A Fun and Interactive Journey to Tax-Readiness"

Congratulations on completing our guide on filing status! We hope that you found it fun and interactive and now have a better understanding of the concept. We've covered the basics of filing status, its different categories, how to use it in daily conversations, and how to choose the appropriate filing status for your tax return.

Tagline: "Take the first step towards a better tax outcome."

By understanding the concept of filing status, you've taken the first step toward a better tax outcome. Remember, the filing status you choose can significantly impact your tax rate and eligible deductions, so choosing the right one is essential.

Tagline: "Mastering the art of filing statuses."

You've also learned how to use filing status in daily conversations, which will help you understand people's financial situations better and make you more confident in your communication skills. With the interactive examples and exercises, you'll be able to easily navigate the different types of filing statuses and make the best choice for your personal situation.

Tagline: "Let's put our knowledge into practice."

It's time to put your new knowledge into practice. Remember to choose the appropriate filing status for your tax return, use the concept in daily conversations, and have fun with it! So, let's wrap up our journey and get tax-ready!

Tagline: "Get ready to talk taxes like a pro."

You've come a long way in mastering filing statuses, and now you're ready to talk taxes like a pro. You'll be able to understand people's financial situations better and make better decisions, and you'll be confident in your communication skills. So, let's prepare to file our taxes confidently and make the most of our tax returns!

Make the most of your tax return by choosing the correct filing status!

Tagline: "Mastering the art of filing statuses."

So, let's wrap up our journey of mastering filing statuses and putting them into practice! You'll be able to easily navigate the different types of filing statuses and make the best choice for your personal situation. This will ensure you get the best tax outcome and help you understand people's financial situations better in daily conversations.