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Delinquent US Filer Disclosures. | 美國境外資源披露程序

Effective September 2018, the IRS have officially closed the Offshore Voluntary Disclosure Program (OVDP).

The IRS are however, still committed to keeping the Streamlined Filing disclosure facility open for the time being. This allows US taxpayers to file the last three late US tax returns and last six late Foreign Bank Account Reports (FBARS) with reduced penalties assuming the non-filing can be shown to be non-wilful.

It is still common for us to be contacted by “accidental Americans” who were born in the US but have had no connection with the US since, and now find that they have had a US tax filing obligation for years. The Streamlined Filing disclosure facility is ideal for such individuals to get back into the system with minimal stress.

With the withdrawal of the OVDP, it is our view that the IRS may look to close down or amend the terms of the Streamlined Filing Program in the near future.  We therefore strongly advise you to contact us as soon as possible for advice on the IRS guidance on non-wilfulness.

For US taxpayers that have reported all their foreign income on their US returns but have not filed FBARS or information returns such as Forms 3520 (Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts) or 5471 (Information Return of U.S. Persons With Respect To Certain Foreign Corporations), alternative IRS procedures are available to get up to date in a penalty-free manner, subject to reasonable cause.

自2018年9月起,美國國稅局已正式取消境外資產主動申報計劃(OVDP)。

然而,美國國稅局暫時仍致力繼續推行簡易型揭露計劃。讓美國納稅人遞交最近三份美國稅務逾期申報和最近六個逾期海外銀行與金融資產帳戶申報(FBARS),如證明並非故意漏報,可減少罰款。

經常會有「美國人」聯繫我們,他們雖然出生在美國,但以後跟美國並沒有任何關係,現在才發現他們多年來一直有美國的納稅義務。簡易型揭露計劃讓這類人以最小的壓力,重新開始覆行納稅義務。

外資產主動申報計劃的取消,令我們認為美國國稅局可能會在不久的將來,取消或修改更簡易型揭露計劃的條款。因此,我們強烈建議您盡快與我們聯絡,獲取有關國稅局「非故意」指引的建議。

對於已申報所有外國收入的美國納稅人,但尚未遞交FBARS或資訊申報表,如表格3520(海外贈與資訊申報表)或5471(海外股權申報表)有合理的原因下,可以利用其他國稅局其他程序,以免懲罰方式更新申報資訊。

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