What is IRS Form 8938 2023? Form 8938 is used to disclose all foreign financial assets specific individuals or entities (defined by IRS) hold outside of the USA. However, foreign financial assets are a collective notion. The IRS singles out a few asset types. They are as follows: Accounts...
如果当年不需要申报个人所得税,则无须申报8938表,即使海外资产价值超过申报门槛 FATCA申报截止时间 如果需要申报FATCA,Form 8938表格是与联邦个人所得税表1040一起提交的 ,FATCA申报截止日期与报税截止日期相同。 漏报FATCA的处罚 如果未能在截至日期前向IRS准确申报海外资产,漏报肥咖起罚是$1万美元; 如果在收到补报...
FATCA中文俗称“肥咖条款”,是Foreign Account Tax Compliance Act(海外账户税收遵从法)的简称。 FATCA要求全球金融机构向美国通报美国人在海外的资产,以供美国政府查税;同时也要求在美国境外持有金融资产总价值超过$50,000美元的美国纳税人必须向IRS申报海外账户资产,通常使用Form 8938表格来申报。 需申报FATCA的个人 ...
IRS Instructions to Form 8938, Reporting of Foreign Accounts, Clarify Reporting Rules and Provide Relief for Failure to Report Certain Foreign Retirement Plans and Accounts for 2014 and Earlier YearsElizabeth Thomas Dold
eral income tax return is not 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: ...
There are few ways to avoid an audit in this situation. Overseas banks have to identify American asset holders and provide information to the IRS. If you have at least $50,000,you have to file Form 8938and let the IRS know what you have. You also have to identify the bank and the ...
IRS Form 8938is a tax form used by some U.S. taxpayers, corporations, partnerships, and trusts that hold foreign assets beyond a certain threshold. Key Takeaways Form 8938 is used by certain U.S. taxpayers and businesses to report foreign-held assets in excess of certain amounts, depending...
to report foreign accounts that combined total more than $10,000 at any time during 2023. (Filers who miss the April 15 deadline get an automatic six-month extension to file the form.) Taxpayers with a lot more financial assets abroad may also have to attachIRS Form 8938to their time...
如果需要申报FATCA,Form 8938表格是与联邦个人所得税表1040一起提交的 ,FATCA申报截止日期与报税截止日期相同。 漏报FATCA的处罚 如果未能在截至日期前向IRS准确申报海外资产,漏报肥咖起罚是$1万美元; 如果在收到补报通知90天内没有补报,再加罚1万;
如果需要申报FATCA,Form 8938表格是与联邦个人所得税表1040一起提交的 ,FATCA申报截止日期与报税截止日期相同。 漏报FATCA的处罚 如果未能在截至日期前向IRS准确申报海外资产,漏报肥咖起罚是$1万美元; 如果在收到补报通知90天内没有补报,再加罚1万;