肥爸肥咖自首 - 簡易遵從程序所需事項
Streamlined Filing Compliance Procedures required items
Feb 28, 2024

  1. The reasons of failure to report 缺報的理由
    • Willful 蓄意
    • Non-willful 非蓄意
  2. Taxpayers information 個人資料
    • The residency of past 3 years 過去 3 年的居住地點
    • Idetification Documents 身份證件:美國護照、台灣護照、綠卡、美國駕照
    • Tax Idetification Number 稅號:社安號、ITIN、EIN
    • Of both spouses if filed jointly 夫妻都要,如果合併報稅
  3. Tax history 稅務記錄
    • Every tax return had been filed 所有過去的稅表
    • Every Foreign account had been filed 所有過去申報的海外帳戶
  4. Foreign account information 海外帳戶資料
    • Every foreign account ever existed in past 6 year
      過去 6 年曾經存在的每一個海外帳戶
    • Highest amount and year-end amount of each year
      每年最高帳戶餘額及年底餘額
    • Account number and account type
      帳號和帳戶型式
    • 請參考 申報肥爸(FBAR),肥咖(FATCA)所需的資料
  5. Foreign account income 海外帳戶收入
    • Income of every foreign account of past 3 year
      過去 3 年的每一個海外帳戶的收入
  6. Other International Information 其他海外資料
    • Foreign Disregarded Entities (FDEs) and Foreign Branches (FBs)
      海外個人營業,行號
    • Foreign Partnerships
      海外合夥企業
    • Foreign Corporations
      海外股份有限公司
    • Foreign Gifts
      海外贈與
    • Foreign Trust
      海外信託
    • 請參考 IRS 國際資訊申報表
  7. Narrative Statement 自白書
    • Full story of what happened 完整的故事
    • Background 個人背景
    • Specific reasons 具體的原因
    • Specific facts 具體的事實
    • Favorable 有利
    • Unfavorable 不利
    • Source of accounts or assets 帳戶財產來源
Disclaimer:
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)
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

PO BOX 2234
Addison 75001

4310 Wiley Post Rd
STE 100
Addison TX 75001

vCard:
參考資料 聲明
肥爸 FBAR,海外帳戶申報 海外資產 肥爸 肥咖 簡易遵從程序 稅務
http://pduh.net/tF8O