영주권 반납 사실 보고해야 하는지... - ASK미국

T**612**** 님 답변 답변일 4/26/2012 3:48:48 PM

“그동안 비즈니스를 하기도 하고 종업원으로 일해 왔기 때문에 세금보고와 해외 금융계좌를 신고 했으나 차후 미국에서 수입이 없어 세금보고를 할 일이 없는데 영주권 반납 사실을 마지막 세금 보고시 해야 하나요? “---->I assume that you are moving to Korea, then, you must file Form 1040NR or Form 1040NR-EZ, if you are a dual-status taxpayer who gives up residence in the US during the year and who is not a U.S. resident on the last day of the tax year. Write "Dual-Status Return" across the top of the return. Attach a statement to your return to show the income for the part of the year you are a resident. You can use Form 1040, U.S. Individual Income Tax Return as the statement, but be sure to mark "Dual-Status Statement" across the top. Any long-term resident who had immigrated to US and has now decided to end a residency, must file an IRS 8854 form. This form declares that you have expatriated from the U.S. on or after June 4, 2004 and that you have satisfied all U.S. tax liabilities.

T**612**** 님 답변 답변일 4/26/2012 3:48:54 PM

“만약 반납 사실을 보고하지 않을 경우에는 그동안 해온 해외자산보고를 계속해서 해야 한다는데 정말인가요?”---->It depends; in general correct.
“만약 보고를 않으면 어떤 불이익이 있는지요?”----> If you are a long-term resident of the US, defined as an individual who is a U.S. lawful permanent resident in at least 8 of the prior 15 taxable years prior to the termination of permanent resident status, there are special rules to comply with. Your residency termination date will not occur until you file a completed Form 8854 with the IRS and notify the Department of Homeland Security of your termination of residency, notwithstanding that for the remainder of the taxable year your tax home is in a foreign country or you have a closer connection to a foreign country. Until you file Form 8854 with the IRS and notify the Department of Homeland Security of your termination of residency, your termination of your permanent resident status for immigration purposes will not relieve you of your obligation to file U.S. tax returns and report your worldwide income as a resident of the US.
“form 8854 라는게 저와 관련이 있는건가요?”----> Depending on the date of your expatriation, there will only be certain parts of the IRS 8854 form to complete. You need to complete part one of the IRS 8854 form no matter what date you expatriated from the US. You should write down a mailing address and telephone number where the IRS can reach you after you expatriate, the address of your foreign residence if this is different from your mailing address, and the country where you pay residence tax if this is also different from your foreign residence. Check the appropriate box on the day you ended U.S. citizenship. You will fill out only certain parts of the 8854 form depending on your expatriation date. If expatriation occurred June 4, 2004 through June 16, 2008, complete parts two and five. Fill in part three if expatriation occurred between June 17, 2008 to December 31, 2009 and if you deferred tax payments in 2008 or 2009, have eligible deferred compensation or have interest in a non-grantor trust. Complete parts four and five if you expatriated in
Please visit the IRS Website here: http://www.irs.gov/pub/irs-pdf/p4588.pdf

에드워드 김 님 답변 [머니/재테크] 답변일 4/25/2012 10:58:38 AM

기본적인 절차는...

1. 한국에서 국적회복.
2. 서울에 있는 US Consul에서 보고
3. File the form 8854, Expatriation Information Statement.
4. Pay the due exit tax.

Form 8854 - 국적이탈세는..
- 시민권자 또는 최근 15년 중 8년이상 장기간 영주권 보유
- 국적을 포기한 날의 직전 5년도 동안 평균 tax liabilty가 14만7000달러 이상인 경우
- 또는 국적포기한 날 기준으로 순자산 가치가 200만 달러를 초과,
- 또는 국적포기 이전 5년간 미국 세금보고 의무를 다하지 못했을 경우 적용됩니다.

참고하세요

에드워드 김 [머니/재테크>세금/세무]

직업 공인회계사

이메일 edwardkimcpa@gmail.com

전화 213-384-1182

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