FATCA 신고 대상, 방법, 벌금 정리 (FBAR와 차이점 포함)

미국은 전세계 과세 시스템(world taxation system)을 갖고 있습니다. 따라서 미국 시민권자, 영주권자 및 거주자는 어느 나라에서든 미국의 보호를 받을 수 있지만, 그에 따른 과세 의무를 지게 되는데요. FATCA 해외금융계좌 신고도 그 중 하나입니다. 이번 글에서는 FATCA 신고 대상과 신고 방법 그리고 누락 시 벌금에 대해서 정리하였습니다. FATCA는 The Foreign Account Tax Compliance Act의 약자...

K‐FBAR Filing Requirements and Non‐compliance Penalties

K‐FBAR Requirements II. K‐FBAR Administrative Penalties III. K‐KBAR Criminal Penalties K‐FBAR Requirements 4 K‐FBAR Requirements Filing obligor A Korean resident or Korean...

JEONGHO KIM, CPA (공인회계사 김정호, NJ CPA) - New Form 8938 and FBAR Requirements

1만불 이상 보고 의무가 있었던, FBAR라고 불리는 TD F 90-22.1 Form에 이어, IRS가 추가로 그 보고 의무 범위를 확대하여 Tax Return과 함께 보고해야 하는 Form 8938을 발표하고 2011년도 세금보고부터 시행하고...

FBAR and the Eighth Amendment: The Mistakes of Toth | Tax Notes

I don’t always agree with the dissenting opinions of Justice Neil M. Gorsuch, but when I do, it usually concerns foreign bank account reporting penalties. I draw your attention to Gorsuch’s dissent in Toth from January of last year.1 · Readers may recall that the dissent exists in isolation, accompanying the Court’s denial of certiorari in an FBAR appeal. The Court is not obliged to explain why it declines a case. It takes a minimum of four justices to grant cert, and sometimes the votes...

해외금융계좌신고(FBAR) FAQ

(아래 링크 참고) Comparison of Form 8938 and FBAR Requirements (IRS 홈페이지) FATCA 신고대상 1. 신고 대상자 FATCA 신고 대상자는 미국 시민권자, 미국 거주자 (영주권자 포함) 그리고 비거주 외국인이면서 미국에...

Foreign bank account report (FBAR) | TFX

A citizen or resident of the United States, A domestic partnership, A domestic corporation, and · A domestic estate or trust.

FBAR FATCA & More - Taxes for expats ,US expat tax service

Decoding FinCEN Form 114 [a guide for the perplexed and procrastinators] ; FATCA reporting & filing requirements ; FBAR Filing: A Detailed Look at When, How To plus All Requirements & Deadlines

(미국 세금)FBAR Filing Requirements[외국어번역 행정사/공인중개사/법원경매/미국 세무사]

FBAR Filing Requirements 1. U.S. person must file FBAR if person has financial interest/signature authority over any foreign financial accout. 2. Value of accouont/aggregate value account > $10,000 at any...

FBAR vs. Form 8938 – guide 2024 | US Expat Tax Service

Compare FBAR vs. Form 8938 requirements for foreign financial reporting. Learn key differences, reporting thresholds, and common pitfalls to ensure full compliance with US tax laws.

BSA Electronic Filing Requirements For Report of Foreign Bank and Financial Accounts (FinCEN Form 114)

previously-filed FBAR. Please refer to the BSA Electronic Filing Requirements Attachment B – Error Correction Instructions for information regarding filing amended FBARs. New Text...