補報肥爸 FBAR 114
Delinquent Submission - FBAR - 114

條件
  1. 沒有欠稅,
    • 有報稅 - 海外帳戶中的收入已列入稅表。
      • 所有記錄要保存 6 年。
    • 沒報稅
  2. 非蓄意(non-willful)缺報,須說明非蓄意原因
    • 如果理由在選單中,可以從選單中選(如下)。
      • Forgot to file
      • Did not know that I had to file
      • Thought account balance was below threshold
      • Did not know my account qualified as foreign
      • Account statement not received in time
      • Account statement lost (replacement requested)
      • Late receiving missing required account info
      • Unable to obtain joint spouse signature in time
      • Unable to access BSA e-filing system
      • Other (Please provide explanation below)
    • 也可以選 Other, 自行說明理由(750字元)。
    • 如果 IRS 接受了補報的理由,就不會有處罰。
  3. 不在 IRS 民事調查過程中,
  4. 不在 IRS 刑事調查過程中,
  5. IRS 還未通知缺報肥爸 FBAR。
確定
  1. 缺少非蓄意原因,按照遲報論處。
  2. 保證不會有處罰。
  3. 不會自動引起查稅。
  4. 有可能按一般選取原則查稅。
不確定
美國稅務 海外資產 肥爸 肥咖 簡易遵從程序 稅務
Peter Duh (杜弘偉)
IRS Enrolled Agent(EA)
註册稅務專員
IRS Certifying Acceptance Agent(CAA)
公證收件專員
IRS e-File Provider
電子申報機構
International Tax
國際個人稅務
Nonresident Alien Tax
非居民稅務
FATCA, FBAR, FEIE
肥爸 、肥咖 、外國收入
ITIN, EIN
個人稅號 、營業稅號
Tel: +1 (972) 522-9445
Dallas, Texas
Streamlined Filing Compliance Procedures, SFCP
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