申报外国资产

In addition to your annual US tax return filing responsibility, if you are a 美国人 and you have a financial interest in or signature authority over a foreign financial account, 包括银行账户, 经纪帐户, 共同基金, 信任, or other type of foreign financial account, you are required to file the Report of Foreign Bank and Financial Accounts (FBAR).

Report of Foreign Bank and Financial Accounts (FBAR)

This report is filed on FinCEN Form 114 and this is a separate filing from your US income tax return. 申请日期是4月15日, although there is currently an automatic extension to October 15th for overseas residents. This report is required not 只有 for US expats, but from any US taxpayer with a foreign financial account.

The FBAR is required if the aggregate balance of all your accounts exceeds $10,在一年中的任何时候都有000人.

处罚可能真的会累加起来

Failure to file FinCEN Form 114 by the deadline can carry a substantial penalty. Historically the penalty was $10,000 每年 每个账户 if the failure to file was not wilful. Wilful failures could result in a penalty equal to $100,000或50%的帐户, 每年, 每个账户. These amounts are now adjusted for inflation.

For penalties assessed after January 15th 2017, the FBAR penalty for a non-wilful failure to report is $12,921, the penalty for a wilful failure to report is $129,210.

此表格必须以电子方式提交. We can fill out this report for you or you can fill out the FinCEN Form 114 and submit it yourself from here.

实体也算作美国人

Please note: The above discussion focuses on individuals, however entities, such as 公司, 合作伙伴关系, 信托基金 也被考虑在内 美国人 and have worldwide tax and reporting obligations as well, including the FBAR.

Statement of Specified Foreign Financial Assets

US Persons may also need to file Form 8938 – Statement of Specified Foreign Financial Assets, which is filed with the US income tax return. The Form 8938 filing requirement is in addition to the FBAR filing requirement.

This form must be filed if certain thresholds are met during the tax year. These thresholds depend on whether the taxpayer is an individual or entity. 为个人, the thresholds rely on whether the taxpayer is married or single; and whether the taxpayer lives in the US or is a US taxpayer abroad.

在国外结婚或向美国纳税?

• 居住在美国的未婚纳税人:
  – The total value of the specified foreign financial assets is more than $50,000 on the last day of the tax year or more than $75,在纳税年度内的任何时候，你都可以拿000英镑
• Married taxpayers filing a joint income tax return and living in the US:
  – The total value of the specified foreign financial assets is more than $100,000 on the last day of the tax year or more than $150,在纳税年度内的任何时候，你都可以拿000英镑
• Married taxpayers filing separate income tax returns and living in the US:
  – The total value of the specified foreign financial assets is more than $50,000 on the last day of the tax year or more than $75,在纳税年度内的任何时候，你都可以拿000英镑.
• 居住在国外的纳税人
  – Taxpayers filing a joint return and the value of the specified foreign asset is more than $400,000 on the last day of the tax year or more than $600,在一年中的任何时候都有000人
  – Taxpayers not filing a return other than a joint return and the total value of the specified foreign assets is more than $200,000 on the last day of the tax year or more than $300,在一年中的任何时候都有000人.

Specified Foreign Financial Assets include:

• Financial accounts maintained by a foreign financial institution
• The following foreign financial assets if they are held for investment and not held in an account maintained by a financial institution:
  – Stock or securities issued by someone that is not a U.S. person (including stock or securities issued by 根据美国法律组织的人.S. 拥有)
  -在外国实体的任何利益
  – Any financial instrument or contract that has an issuer or counterparty that is not a U.S. person (including a financial contract issued by, 或者是交易对手, 根据美国法律组织的人.S. 拥有)

There are substantial penalties for failure to file Form 8938. 这些包括:

• 未申报罚款1万美元
• 40% penalty on the undisclosed income from the foreign assets
• An extended statute of limitations to 6 years

自愿披露

If you have failed to file any of these forms, we can assist you in bringing yourself up to date. (点击查看更多信息 自愿披露.)