外国个人养老金计划的美国所有者

美国纳税人经常参加外国养老金计划，因为这些计划可能很有用, 税收优先, 税务居民所在司法管辖区的投资工具.  如何向美国国税局报告这些计划就变得复杂了, 尤其是考虑到美国对违规行为的巨额税务处罚.

什么是外国私人养老金计划?

Pension plans include state pensions, workplace pension plans and personal (private) pension plans.  A pension is considered “foreign” when it is established and managed outside of the US  The main distinguishing factor for a personal pension plan from a workplace or state plan is that the investor has a say in how the money is invested and will often have better control on how distributions are made from the plan.  We come across several types of foreign private pension plans with the most notable being SIPPs and SASSs in the UK and Malta Pension Plans. 

美国对外国私人养老金计划的税收待遇

一般来说，美国的养老金计划很容易报告. 然而, a foreign personal pension plan may be viewed as a Foreign Grantor Trust (for US tax purposes) as the investor has a certain level of control over the investments and distributions and is considered the plan “owner.” The result is additional US tax filing requirements, and these are not always easy to navigate.

双重征税协定保护

The US/UK Double Tax Treaty assists by enabling a US tax-free roll up of earnings within a SIPP arrangement on the basis that a SIPP is considered a “qualified plan.”  This is particularly useful when the pension plan owns foreign mutual funds and foreign collective type assets, as the “qualified” status allows the 更多的 onerous reporting of these underlying assets to be effectively ignored for US tax reporting purposes.  

马耳他养老金计划(Malta Pension Plans)最近受到了美国国税局(IRS)的审查 美国国税局年度“十二个”常见纳税人“骗局”名单. Taxpayers with Malta Pension Plans used the US/Malta Double Tax Treaty to contribute to the plan and make withdrawals from the plans using preferential pension benefits under the Treaty. 2021年12月, the Competent Authorities of Malta and the US entered a Competent Authority Arrangement (CAA) under the Treaty stating that w在这里 US taxpayers established “personal retirement schemes,” with no limitation based on employment/self-employment earnings and were making contributions into the Malta pension plan in forms other than cash, then such plans were not really in the spirit of the Malta 养老金 Act and t在这里fore did not meet the intended goal of the Treaty. 因此，马耳他养老金计划不是一个“养老基金”.“这一立场正受到挑战. 你可以读到更多 在这里.

美国税务合规及相关处罚:

Investment-based personal pension plans are generally treated as Foreign Grantor Trusts i.e., they are US tax transparent and the income gains/losses within the plan are passed directly onto its US owner. The reporting requirements for foreign pensions are often complex and may include the filing of the following US tax forms:

• 3520年: For the foreign pension plan trustees to report details of the pension (trust) and this includes additional information to provide to the pension plan member so they may also complete their own US tax forms.  
• 3520年形式: 美国养老金计划成员报告他们与外国养老金计划的联系.
• 8938年形式: 供退休金计划成员报告其海外金融资产详情, 包括外国养老金, 如果他们达到了申请门槛  
• FinCEN114
  (FBAR): For the pension plan member to report details of their foreign bank and financial accounts 如果他们达到了申请门槛  
• 8833年形式: For the US plan member to claim any available Double Tax Treaty benefits exempting income and gains of their pension funds from current US income tax..
• 8621年形式: The underlying assets of the foreign pension plan may invest in Passive Foreign Investment Company (PFIC).  简单地说，这些是外国共同基金/集体类型的投资.  拥有PFIC投资可能会产生繁重的税收影响. 

对不正确或遗漏的美国税表的处罚:

3520-A表的罚款(10美元以上),000美元或退休金价值的5%)和3520表格(以10美元为准),000或从计划中分配的任何财产的35%)可能是相当可观的.

未提交FBAR的罚款为14美元,如果不是故意的, 更大的是144美元,886 or 50% of the account if the US taxpayer is found to be wilful in their non-compliance.

何时提交美国2022年纳税申报表:

• 3520年: By 15th 2023年3月. 再加一个，15th 2023年9月.  
• 3520年形式: By 17th 四月(或十五日)th 如果纳税人居住在国外，6月).  带扩展16th 2023年10月.
• 8938年形式: By 17th 四月(或十五日)th 如果纳税人居住在国外，6月). 带扩展16th 2023年10月.
• FinCEN114
  (FBAR): By 17th 4月. 带扩展16th 2023年10月.
• 8833年形式: By 17th 四月(或十五日)th 如果纳税人居住在国外，6月).  带扩展16th 2023年10月.
• 8621年形式: By 17th 四月(或十五日)th 如果纳税人居住在国外，6月). 带扩展16th 2023年10月.

我们如何提供帮助:

美国人: We work with US taxpayers to assist them with their annual US tax compliance to report their foreign personal pension plan and foreign investments.

外国养老金和 供应商/受托人: We assist large and small pension providers who have US members invested in their foreign pension scheme. We support them in navigating their trustee obligations by preparing US tax forms (Form 3520-A) to submit to the IRS and providing their US members with Form 3520-A Foreign Grantor Trust Owner Statement (and supporting statements) to assist the US member to meet their personal US tax filing obligations in respect to the foreign pension plan.

We also partner with the pension fund providers/trustees to assist them with their internal systems to ensure good quality data, 这是符合美国税收的, 是否可以帮助他们履行受托人的义务.

本文由塔斯·梅哈尼撰写