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

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

The reasons of failure to report 缺報的理由

Willful 蓄意
Non-willful 非蓄意

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

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

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

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

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

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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