補報海外贈與 GIFT 3520, Delinquent Submission - GIFT

補報海外贈與 GIFT 3520

Delinquent Submission - GIFT - 3520

Feb 28, 2024

不合補報條件的狀況必須選擇補報海外贈與 GIFT 3520 或肥爸肥咖自首 - 簡易遵從程序 SFC 。

條件

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

住國外 - 須參加肥爸肥咖自首 - 簡易遵從程序 SFC 。
住國內 - 沒有既定程序，須特案處理。

有合理原因，須附上

合理原因說明書 (The Statement of Reasonable Cause)
無關逃稅保證書 (Certification of Not Engaged in Tax Evasion)
以上兩項可以合併。

不在 IRS 民事調查過程中，
不在 IRS 刑事調查過程中，
IRS 還未通知缺 3520 或 3520-A。

確定

缺少合理原因說明書，按照遲報論處。
缺少無關逃稅保證書，按照遲報論處。
不會自動引起查稅。
有可能按一般選取原則查稅。

不確定

不保證不會有處罰。

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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