補報肥爸 FBAR 114, Delinquent Submission - FBAR

補報肥爸 FBAR 114

Delinquent Submission - FBAR - 114

Feb 28, 2024

不合補報條件的狀況必須選擇肥爸肥咖自首 - 海外稅務自首計畫 OVDP 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。

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英文字母含空白)。
如果 IRS 接受了補報的理由，就不會有處罰。

不在 IRS 民事調查過程中，
不在 IRS 刑事調查過程中，
IRS 還未通知缺報肥爸 FBAR。

確定

缺少非蓄意原因，按照遲報論處。
保證不會有處罰。
不會自動引起查稅。
有可能按一般選取原則查稅。

不確定

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The information contained in the article is intended only as an educational guide and SHOULD NOT be interpreted as legal advice or taxation advice.

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