영주권 반납 후 세금 보고 - ASK미국

e**yp298**** 님 답변 답변일 4/8/2012 1:58:23 PM

IRS에서는 님이 영주권자 이거나, 또는 영주권을 반납하셨어도 US 체류 기간 test를 통과 하면 이를 모두 Resident Alien으로 구분하고 님께서 해당 tax 보고 기간에 US source income이 있어 보고 대상이면, 당연 세금보고를 해야 하고, 또한 세금 보고시 님의 영주권 반납 여부를 물어 보는 항목은 어디에도 없습니다.

YCKim
Phoenix, AZ
email: yck3233@gmail.com

T**612**** 님 답변 답변일 4/9/2012 8:03:31 PM

You may be subject to the new "exit" tax when you give up your green card. The exit tax applies to US citizens/residents relinquishing their citizenship or long-term resident giving up their green card. You would be consider a long-term resident if he held the green card for 8 years out of the past 15 years.

Even if you are a long-term resident, the exit tax would only apply if your net worth is $2 million or more, or your average net income tax for the past 5 years is more than $145,000. If you meet one of these, then you are considered a covered expatriate and subject to the exit tax. The exit tax is based on the tax you would pay if you sold all your assets the day before gave up your green card. You are allowed an exemption of about $626,000.

If you are a covered expatriate, there are also estate and gift tax consequences. Regardless whether you are subject to the exit tax or not, you must file Form 8854 with your last US tax return. Unless you give up your green card on 12/31, you will have separately a Form 1040NR and attach a 1040 for the period prior to giving up his green card.

You may no longer file joint returns as you will file a 1040NR if you have any US source income

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