你收到試算通知了嗎？
The 2026 income tax season in Taiwan has officially begun.
台灣2026年的報稅季已正式開始。
income tax所得稅／tax period課稅期間in season當季off season淡季／peak season旺季seasoned(adj.)調味過的、經驗豐富的、老練的officially(adv.)官方地
Starting April 28, taxpayers are able to check their income and deductions through online systems.
自4月28日起，納稅人即可透過線上系統查詢所得與扣除額。
deduction(n.)扣除額deduct A from B從 B 扣除 Awrite-off(n.)沖銷
The National Taxation Bureau has also sent out “tax calculation notices.”
國稅局也已寄發「稅額試算通知書」。
bureau(n.)局、處FBI=Federal Bureau of Investigation美國聯邦調查局authority(n.)當局taxation authority稅務機關calculate(v.)計算
These notices are not traditional tax bills. Instead, they are helpful estimates from the tax authority.
這些通知書並非傳統的稅單，而是由稅務機關提供的參考估算。
instead of N／V-ing而不是～estimate(n.)(v.)預估、估算approximation(n.)估算ETA=estimated time of arrival預估抵達時間
These documents allow people to understand their expected tax amounts before the official filing starts.
這份文件讓民眾在正式申報前，預先了解預計應繳稅額。
Who Won’t Get the Notice?
誰不會收到試算通知書？
In Taiwan, not every taxpayer receives a paper notice.
在台灣，並非每個人都會收到紙本試算通知。
There are three main groups who will not receive one.
主要有三類族群不會收到。
First, taxpayers who filed online using digital tools in the previous year are excluded.
第一，去年使用數位工具線上申報的納稅人。
online system線上系統online platform線上平台the former前者、 the latter後者exclude(v.)排除、排擠include(v.)包含leave someone out in the cold讓某人被冷落、排擠
Second, individuals under 40 who are not disabled or unable to work will not receive a paper notice.
第二，40歲以下且非身心障礙或失能的納稅人，不會收到紙本通知。
able(adj.)能夠的be able to VR能夠～be unable to VR無法～disabled(adj.)身心障礙的
In addition, those aged 40 to 70 who have no tax balance due and no tax refund may also be excluded.
此外，40至70歲且無需補稅或退稅者，也可能不在此列。
tax balance due應繳稅餘額refund(n.)退稅claim a refund申請退款
These groups usually receive notifications via postal notices or SMS instead.
這些族群通常會改為收到郵簡或簡訊通知。
SMS=Short Message Service簡訊服務
Completing the Tax Return
完成結算申報
tax return報稅申報
Taxpayers who receive a notice have a choice.
收到通知書的納稅人擁有選擇權。
They can accept the calculation and pay immediately.
他們可以接受試算結果並直接繳費。
right away立刻
On the other hand, they may reject the notice and file a separate return.
另一方面，他們可以選擇不接受試算結果，自行申報。
separate(adj.)分開的、個別的
If no notice arrives, taxpayers can still file online using a mobile phone or a computer.
若未收到通知，納稅人仍可使用手機或電腦進行線上申報。
The government also offers a tax estimation tool to make checking income much easier.
政府另外提供了稅額試算查詢工具，讓查詢所得變得更輕鬆。
estimation(n.)估計you do the math你自己算
These digital options help make the tax season smoother and less stressful for adults in Taiwan.
這些數位化選項有助於讓台灣成年人的報稅季更順利、壓力更小。
smooth(adj.)順利的