p**t
发帖数: 75 | 1 有外国帐户的居民都必须填Schedule B (Form 1040A or 1040)；
如果外国帐户总额超过1万美元，还要填TD F 90-22.1，列出所有外国帐户，包括少于1
万美元的帐户。
不知道我理解的对不对？政府查得严吗？ | s******g
发帖数: 654 | 2 Good boy.
FBAR:
1. Non-Willful Violation Up to $10,000 for each negligent violation N/A 31 U
.S.C. § 5321(a)(5)(B)
Pattern of Negligent Activity In addition to penalty under § 5321(a)(6)(A)
with respect to any such violation, not more than $50,000 N/A 31 U.S.C. 5321
(a)(6)(B)
2. Willful - Failure to File FBAR or retain records of account Up to the
greater of $100,000, or 50 percent of the amount in the account at the time
of the violation. Up to $250,000 or 5 years or both 31 U.S.C. § 5321(a)(5)(
C)
31 U.S.C. § 5322(a)
and 31 C.F.R. § 103.59(b) for criminal.
The penalty applies to all U.S. persons.
3. Willful - Failure to File FBAR or retain records of account while
violating certain other laws Up to the greater of $100,000, or 50 percent of
the amount in the account at the time of the violation. Up to $500,000 or
10 years or both 31 U.S.C. § 5322(b) and 31 C.F.R. § 103.59(c) for
criminal
The penalty applies to all U.S. persons.
4. Knowingly and Willfully Filing False FBAR Up to the greater of $100,000,
or 50 percent of the amount in the account at the time of the violation. $10
,000 or 5 years or both 18 U.S.C. § 1001,
31 C.F.R. § 103.59(d) for criminal. The penalty applies to all U.S.
persons.
Civil and Criminal Penalties may be imposed together. 31 U.S.C. § 5321(d).
SFFA:
1. 1.There is a $10,000 penalty set forth in Code Section 6038D(d)(1). This
penalty may be increased if the taxpayer is notified about the failure and
does not respond within 90 days after the day the notice is mailed. The
increase is $10,000 for each 30-day period (or fraction thereof) during
which the failure continues after the expiration of the 90-day period. The
penalty cannot exceed $50,000. I.R.C. § 6038D(d)(2). The penalty is subject
to abatement provided the failure is due to reasonable cause and not
willful neglect. I.R.C. §6038D(g).
2. 4.The substantial omission provision extending the Statute of Limitations
from three years to six years, Section 6501(e), was amended to provide that
the six-year period applies if there is an omission of gross income in
excess of $5,000 and the omitted gross income is attributable to a foreign
financial asset with respect to which:
I.InformInformation reporting is required under Code Section 6038D or ation
reporting is required under Code Section 6038D or
II.Would be required if Code Section 6038D were applied without regard to
the $50,000 aggregate asset value threshold amount and any other exceptions
provided by regulations permitted under Section 6038D(h)(1) involving
duplicative disclosure of assets.
于1
【在 p**t 的大作中提到】
: 有外国帐户的居民都必须填Schedule B (Form 1040A or 1040)；
: 如果外国帐户总额超过1万美元，还要填TD F 90-22.1，列出所有外国帐户，包括少于1
: 万美元的帐户。
: 不知道我理解的对不对？政府查得严吗？
| x******g
发帖数: 3952 | 3 感觉跟再amazon买东西之后主动补交州税差不多。
于1
【在 p**t 的大作中提到】
: 有外国帐户的居民都必须填Schedule B (Form 1040A or 1040)；
: 如果外国帐户总额超过1万美元，还要填TD F 90-22.1，列出所有外国帐户，包括少于1
: 万美元的帐户。
: 不知道我理解的对不对？政府查得严吗？
| J*****i
发帖数: 2622 | 4 UBS 已经交出几百个账户了。 现在向IRS提供信息的条件已经从tax fraud降低到 tax
evasion. 我们一个客户，自首，罚了快2个米。给得着，十倍以上了。
查到在中国的账户还得有一阵，但这东西，比不交use tax后果严重太多了。金额小的
，犯不着少报那么一丁点儿利息分红。金额大的，整不好就往破产方向罚了。
【在 x******g 的大作中提到】
: 感觉跟再amazon买东西之后主动补交州税差不多。
:
: 于1
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