Re: [北美] 有人報稅申報在台灣的帳號嗎
以會計師的角度建議,IRS是默認你report offshare bank income by
amended tax return for previous years.
如果,把該繳的稅清一清,資料給一給,風險就可以降到最低.
The IRS 解釋的很清楚.任何該申報而未申報的收入和本金.都會受到罰金
嚴重時,將會有criminal charge. 一般是三年.
任何想在美國長久生活的綠卡持有人以及公民,都該好好誠實申報.
IRS亦提供up to 30% of the tax for any 提供資料的告密者.
將來有一天被告密抓去關又付鉅額罰金和人生劃上一大污點.
這就是你自己的風險.
生活在美國又不學習守法的人,美國並不welcome這些人.
http://www.irs.gov/newsroom/article/0,,id=210027,00.html
Q8. I have an offshore merchant account upon which I have not reported all of
the income. Can I come in under the IRS’s voluntary disclosure practice?
A8. Yes. Taxpayers with unreported income from an offshore merchant account
can make a voluntary disclosure.
amended returns reporting the additional unreported income, without making a
voluntary disclosure (i.e., quiet disclosure)?
A10. The IRS is aware that some taxpayers have attempted so-called “quiet”
disclosures by filing amended returns and paying any related tax and
interest for previously unreported offshore income without otherwise
notifying the IRS. Taxpayers who have already made “quiet” disclosures may
take advantage of the penalty framework applicable to voluntary disclosure
requests regarding unreported offshore accounts and entities. Those
taxpayers must send previously submitted documents, including copies of
amended returns, to their local CI office by September 23, 2009. (See Q&A 5).
Taxpayers are strongly encouraged to come forward under the Voluntary
Disclosure Practice to make timely, accurate, and complete disclosures.
Those taxpayers making “quiet” disclosures should be aware of the risk of
being examined and potentially criminally prosecuted for all applicable years.
The IRS has identified, and will continue to identify, amended tax returns
reporting increases in income. The IRS will be closely reviewing these
returns to determine whether enforcement action is appropriate.
Q11. Is a taxpayer who sought relief under the IRS’s Voluntary Disclosure
Practice before this internal guidance was issued, eligible for the terms
described in this internal guidance?
A11. Yes. If a taxpayer sought relief under the IRS’s Voluntary Disclosure
Practice before this internal guidance was issued he or she may be eligible,
as long as the voluntary disclosure has not yet resulted in an assessment.
Q12. How does the penalty framework work? Can you give us an example?
A12. Assume the taxpayer has the following amounts in a foreign account over
a period of six years. Although the amount on deposit may have been in the
account for many years, it is assumed for purposes of the example that it is
not unreported income in 2003.
Year
Amount on Deposit
Interest Income
Account Balance
2003
$1,000,000
$50,000
$1,050,000
2004
$50,000
$1,100,000
2005
$50,000
$1,150,000
2006
$50,000
$1,200,000
2007
$50,000
$1,250,000
2008
$50,000
$1,300,000
(NOTE: This example does not provide for compounded interest, and assumes the
taxpayer is in the 35-percent tax bracket, files a return but does not
include the foreign account or the interest income on the return, and the
maximum applicable penalties are imposed.)
If the taxpayer comes forward and has their voluntary disclosure accepted by
the IRS, they face this potential scenario:
They would pay $386,000 plus interest. This includes:
Tax of $105,000 (six years at $17,500) plus interest,
An accuracy-related penalty of $21,000 (i.e., $105,000 x 20%), and
An additional penalty, in lieu of the FBAR and other potential penalties that
may apply, of $260,000 (i.e., $1,300,000 x 20%).
If the taxpayer didn’t come forward and the IRS discovered their offshore
activities, they face up to $2,306,000 in tax, accuracy-related penalty, and
FBAR penalty. The taxpayer would also be liable for interest and possibly
additional penalties, and an examination could lead to criminal prosecution.
The civil liabilities potentially include:
The tax and accuracy-related penalty, plus interest, as described above,
FBAR penalties totaling up to $2,175,000 for willful failures to file
complete and correct FBARs (2003- $100,000, 2004 - $100,000, 2005 - $100,000,
2006 - $600,000, 2007 - $625,000 and 2008 - $650,000),
The potential of having the fraud penalty (75 percent) apply, and
The potential of substantial additional information return penalties if the
foreign account or assets is held through a foreign entity such as a trust or
corporation and required information returns were not filed.
Note that if the foreign activity started more than six years ago, the
Service may also have the right to examine additional years.
Q13. What years are included in the 6-year period?
A13. A taxpayer is expected to file correct delinquent or amended tax returns
for tax year 2008 back to 2003.
Q14. What are some of the criminal charges I might face if I don't come in
under voluntary disclosure and the IRS finds me?
A14. Possible criminal charges related to tax returns include tax evasion (26
U.S.C.§ 7201), filing a false return (26 U.S.C. § 7206(1)) and failure to
file an income tax return (26 U.S.C. § 7203). The failure to file an FBAR
and the filing of a false FBAR are both violations that are subject to
criminal penalties under 31 U.S.C. § 5322.
A person convicted of tax evasion is subject to a prison term of up to five
years and a fine of up to $250,000. Filing a false return subjects a person
to a prison term of up to three years and a fine of up to $250,000. A person
who fails to file a tax return is subject to a prison term of up to one year
and a fine of up to $100,000. Failing to file an FBAR subjects a person to a
prison term of up to ten years and criminal penalties of up to $500,000.
Q15. What are some of the civil penalties that might apply if I don't come in
under voluntary disclosure and the IRS finds me? How do they work?
A15. The following is a summary of potential reporting requirements and civil
penalties that could apply to a taxpayer, depending on his or her particular
facts and circumstances.
A penalty for failing to file the Form TD F 90-22.1 (Report of Foreign Bank
and Financial Accounts, commonly known as an “FBAR”).United States
citizens, residents and certain other persons must annually report their
direct or indirect financial interest in, or signature authority (or other
authority that is comparable to signature authority) over, a financial
account that is maintained with a financial institution located in a foreign
country if, for any calendar year, the aggregate value of all foreign
accounts exceeded $10,000 at any time during the year.Generally, the civil
penalty for willfully failing to file an FBAR can be as high as the greater
of $100,000 or 50 percent of the total balance of the foreign account.See 31
U.S.C. § 5321(a)(5). Nonwillful violations are subject to a civil penalty
of not more than $10,000.
A penalty for failing to file Form 3520, Annual Return to Report Transactions
With Foreign Trusts and Receipt of Certain Foreign Gifts. Taxpayers must also
report various transactions involving foreign trusts, including creation of a
foreign trust by a United States person, transfers of property from a United
States person to a foreign trust and receipt of distributions from foreign
trusts under section 6048.This return also reports the receipt of gifts from
foreign entities under section 6039F.The penalty for failing to file each one
of these information returns, or for filing an incomplete return, is 35
percent of the gross reportable amount, except for returns reporting gifts,
where the penalty is five percent of the gift per month, up to a maximum
penalty of 25 percent of the gift.
A penalty for failing to file Form 3520-A, Information Return of Foreign
Trust With a U.S. Owner.Taxpayers must also report ownership interests in
foreign trusts, by United States persons with various interests in and powers
over those trusts under section 6048(b).The penalty for failing to file each
one of these information returns or for filing an incomplete return, is five
percent of the gross value of trust assets determined to be owned by the
United States person.
A penalty for failing to file Form 5471, Information Return of U.S. Person
with Respect to Certain Foreign Corporations. Certain United States persons
who are officers, directors or shareholders in certain foreign corporations
(including International Business Corporations) are required to report
information under sections 6035, 6038 and 6046.The penalty for failing to
file each one of these information returns is $10,000, with an additional
$10,000 added for each month the failure continues beginning 90 days after
the taxpayer is notified of the delinquency, up to a maximum of $50,000 per
return.
A penalty for failing to file Form 5472, Information Return of a 25%
Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S.
Trade or Business.Taxpayers may be required to report transactions between a
25 percent foreign-owned domestic corporation or a foreign corporation
engaged in a trade or business in the United States and a related party as
required by sections 6038A and 6038C.The penalty for failing to file each one
of these information returns, or to keep certain records regarding reportable
transactions, is $10,000, with an additional $10,000 added for each month the
failure continues beginning 90 days after the taxpayer is notified of the
delinquency, up to a maximum of $50,000 per return.
A penalty for failing to file Form 926, Return by a U.S. Transferor of
Property to a Foreign Corporation.Taxpayers are required to report transfers
of property to foreign corporations and other information under section
6038B.The penalty for failing to file each one of these information returns
is ten percent of the value of the property transferred, up to a maximum of
$100,000 per return, with no limit if the failure to report the transfer was
intentional.
A penalty for failing to file Form 8865, Return of U.S. Persons With Respect
to Certain Foreign Partnerships. United States persons with certain interests
in foreign partnerships use this form to report interests in and transactions
of the foreign partnerships, transfers of property to the foreign
partnerships, and acquisitions, dispositions and changes in foreign
partnership interests under sections 6038, 6038B, and 6046A.Penalties include
$10,000 for failure to file each return, with an additional $10,000 added for
each month the failure continues beginning 90 days after the taxpayer is
notified of the delinquency, up to a maximum of $50,000 per return, and ten
percent of the value of any transferred property that is not reported,
subject to a $100,000 limit.
Fraud penalties imposed under sections 6651(f) or 6663.Where an underpayment
of tax, or a failure to file a tax return, is due to fraud, the taxpayer is
liable for penalties that, although calculated differently, essentially
amount to 75 percent of the unpaid tax.
A penalty for failing to file a tax return imposed under section
6651(a)(1).Generally, taxpayers are required to file income tax returns.If a
taxpayer fails to do so, a penalty of 5 percent of the balance due, plus an
additional 5 percent for each month or fraction thereof during which the
failure continues may be imposed. The penalty shall not exceed 25 percent.
A penalty for failing to pay the amount of tax shown on the return under
section 6651(a)(2).If a taxpayer fails to pay the amount of tax shown on the
return, he or she may be liable for a penalty of .5 percent of the amount of
tax shown on the return, plus an additional .5 percent for each additional
month or fraction thereof that the amount remains unpaid, not exceeding 25
percent.
An accuracy-related penalty on underpayments imposed under section 6662.
Depending upon which component of the accuracy-related penalty is applicable,
a taxpayer may be liable for a 20 percent or 40 percent penalty.
※ 引述《gggould (evanescent)》之銘言：
: 最近開始用TURBOTAX報稅
: 第一次看到問說有沒有在海外的帳號
: 我GOOGLE了一下
: 好像說這叫做FBAR
: 現在報已經算是DELAY了還要附解釋說為什麼晚報
: 不知道大家有沒有報這個東西???
: 有點麻煩說
: 我台灣的銀行裡大概還有2萬多美金
: 出國前工作存的
: 應該不會被沒收吧...
--
愛落紅塵心已死，持刀抱劍了一生
刀狂劍癡
--
※ 發信站: 批踢踢實業坊(ptt.cc)
◆ From: 66.17.21.15
※ 編輯: mk2 來自: 66.17.21.15 (03/23 02:16)
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