📅💼 📌 Form 8938是什么? Form 8938(Statement of Specified Foreign Financial Assets)是美国国税局(IRS)要求特定纳税人申报海外金融资产的表格,旨在防止海外资产隐匿和逃税。📌 谁需要申报? ✅ 美国税务居民(公民、绿卡持有者、符合“实质居留测试”的外籍人士) ✅ 海外金融资产总额超出申报门槛的个人📌...
前面说了海外金融资产申报表格Form 114,今天来说说Form 8938。申报8938表格分为两种情况,第一种是居住在美国境内的(Taxpayers living in the US);在报税年度最后一天前海外总资产超过$5万,或是年中任一时间点超过$7.5万可做单独申报;在报税年度最后一天前海外总资产超过$10万,或是年中任一时间点超过$15万可以夫妻...
Navigating the Puzzle: UnderstandingForm 8938Audit Triggers It’s important to be aware of the caution and risks associated with foreign banks reporting balances to the IRS, particularly in the context ofForm 8938compliance. WhileForm 8938audits are very rare, below are important considerations for ...
required to fle IRS Form 8938. “Specifed Individual” Who is: Aggregate Value o “Specifed Foreign Financial Assets” at Any Time During the Tax Year Exceeds: Aggregate Value o “Specifed Foreign Financial Assets” on the Last Day o the Tax Year Exceeds: Unmarried Filing Single Re...
1. What is the IRS Form 8938? You use the IRS Form 8938 or the Statement of Specified Foreign Financial Assets to report your specified foreign financial assets if their total value exceeds the appropriate reporting threshold. While there is some overlap between that and the foreign financial ac...
大学论文 > instructions form - 483 下载文档 收藏 打印 转格式 62阅读文档大小:842.5K3页apanghuang22上传于2015-01-29格式:XLS Instructions for Form 8938 (Rev November 2012)表格8938说明(启2012十一月) 热度: CBP Form 7501 - Instructions - DEPARTMENT OF HOMELAND SECURITY ...
A delinquent orlate Form 8938Statement of Foreign Financial Assets is subject to manycommon mistakesandhigh penalties. Our legal team cures manycommonForm 8938errors for clients around the globe. Form 5471Penalties U.S. owners and investors of certain foreign corporations must file aForm 5471, othe...
The New Duty to Report Foreign Financial Assets on Form 8938: Demystifying the Complex Rules and Severe Consequences of Noncompliance. 来自 EBSCO 喜欢 0 阅读量: 24 作者:Sheppard,Hale,E.摘要: The article presents information on the enactment of Foreign Account Tax Compliance Act (FATCA) by the...
U.S. Taxpayers That File The FBAR Form May Also Need to File Form 8938 Offshore Voluntary Disclosure Program (OVDP) Streamlined Filing Compliance Procedures Delinquent FBAR Form Submission Who Must File The FBAR Form A U.S. person that has a financial interest in or signature authority over fo...
Exhibition-of-Master-Wan-Ko-Yee's-Amazing-Achievement-in-the-Form-of-World-Class-Treasures 热度: Instructions for Form 8938 (Rev November 2012)表格8938说明(启2012十一月) 热度: SAEP-29 General Instructions and Guidelines for Online Valve Preventive Maintenance ...