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3/24/2016 7:17:13 PM
******** FATCA (Foreign Account Tax Comlliance Act),
https://www.irs.gov/Businesses/Corporations/Foreign-Account-Tax-Compliance-Act-FATCA
--> U.S. individual taxpayers must report information about certain foreign financial accounts and offshore assets on Form 8938 and attach it to their income tax return, if the total asset value exceeds the appropriate reporting threshold.
https://www.irs.gov/Businesses/Corporations/FATCA-Information-for-Individuals
--> •U.S. citizens, U.S. individual residents, and a very limited number of nonresident individuals who own certain foreign financial accounts or other offshore assets (specified foreign financial assets) must report those assets
•Use Form 8938 to report these assets
•Attach Form 8938 to the annual income tax return (usually Form 1040)
•Taxpayers with a total value of specified foreign financial assets below a certain threshold do not have to file Form 8938
•If the total value is at or below $50,000 at the end of the tax year, there is no reporting requirement for the year, unless the total value was more than $75,000 at any time during the tax year
•The threshold is higher for individuals who live outside the United States
•Thresholds are different for married and single taxpayers
•Taxpayers who do not have to file an income tax return for the tax year do not have to file Form 8938, regardless of the value of their specified foreign financial assets.
•Penalties apply for failure to file accurately...................................................................
******** FBAR (Report of Foreign Bank and Financial Accounts), https://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Report-of-Foreign-Bank-and-Financial-Accounts-FBAR
--> Who Must File an FBAR
United States persons are required to file an FBAR if:
1.the United States person had a financial interest in or signature authority over at least one financial account located outside of the United States; and
2.the aggregate value of all foreign financial accounts exceeded $10,000 at any time during the calendar year reported.
참조 하시길 바랍니다.
https://www.irs.gov/Businesses/Corporations/Foreign-Account-Tax-Compliance-Act-FATCA
--> U.S. individual taxpayers must report information about certain foreign financial accounts and offshore assets on Form 8938 and attach it to their income tax return, if the total asset value exceeds the appropriate reporting threshold.
https://www.irs.gov/Businesses/Corporations/FATCA-Information-for-Individuals
--> •U.S. citizens, U.S. individual residents, and a very limited number of nonresident individuals who own certain foreign financial accounts or other offshore assets (specified foreign financial assets) must report those assets
•Use Form 8938 to report these assets
•Attach Form 8938 to the annual income tax return (usually Form 1040)
•Taxpayers with a total value of specified foreign financial assets below a certain threshold do not have to file Form 8938
•If the total value is at or below $50,000 at the end of the tax year, there is no reporting requirement for the year, unless the total value was more than $75,000 at any time during the tax year
•The threshold is higher for individuals who live outside the United States
•Thresholds are different for married and single taxpayers
•Taxpayers who do not have to file an income tax return for the tax year do not have to file Form 8938, regardless of the value of their specified foreign financial assets.
•Penalties apply for failure to file accurately...................................................................
******** FBAR (Report of Foreign Bank and Financial Accounts), https://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Report-of-Foreign-Bank-and-Financial-Accounts-FBAR
--> Who Must File an FBAR
United States persons are required to file an FBAR if:
1.the United States person had a financial interest in or signature authority over at least one financial account located outside of the United States; and
2.the aggregate value of all foreign financial accounts exceeded $10,000 at any time during the calendar year reported.
참조 하시길 바랍니다.
