IRS 國際資訊申報表
International Information Return
Feb 28, 2024

常見的 IRS 國際資訊申報表
114Report of Foreign Bank and Financial Accounts(FBAR)
926U.S. Transferor of Property to a Foreign Corporation
3520Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts
3520AForeign Trust With a U.S. Owner
5471Foreign Corporations
547225% Foreign-Owned US Corporation or a Foreign Corporation Engaged in a US Trade or Business
8621Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund
8858Foreign Disregarded Entities (FDEs) and Foreign Branches (FBs)
8865Foreign Partnerships
8938Statement of Specified Foreign Financial Assets(FATCA)
缺報 、遲報 、錯報 IRS 國際資訊申報表 (International Information Return) 會有相應的處罰。
  • 民事罰鍰
  • 刑事罰鍰
  • 刑事監禁
The information contained in the article is intended only as an educational guide and SHOULD NOT be interpreted as legal advice or taxation advice.
Readers of this information are advised to seek an attorney, certified public accountant(CPA) or enrolled agent(EA) if legal advice or taxation advice is needed. Laws and their interpretation are subject to change at any time. Thus, the accuracy of this information cannot be guaranteed.
Actions taken by readers based on this information are solely at their own risk. Neither the author, Peter Duh, nor the commentators and reactors of Facebook shall have any liability stemming from the information contented in the articles provided.


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Peter Duh EA (杜弘偉)
IRS Enrolled Agent(EA)
IRS Certifying Acceptance Agent(CAA)
IRS e-File Provider
International Tax
Nonresident Alien Tax
肥爸 、肥咖 、外國收入
個人稅號 、營業稅號

PO BOX 2234
Addison 75001

4310 Wiley Post Rd
STE 100
Addison TX 75001

參考資料 聲明
美國稅務 - 表格 海外資產 肥爸 肥咖 稅務 表格