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Delinquent US Filer Disclosures. | 美國境外資源披露程序(OVDP) 與簡化申報程序(Streamlined Procedures)

Effective September 2018, the IRS will officially close 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.

 

美國境外自願披露程序(OVDP)已在2018年9月正式關閉。

然而,美國國稅局仍維持實施簡化申報披露計劃。這允許美國納稅人,在假設可以證明非故意不申報的情況下,提交最後三個美國延遲納稅申報表和最後六個延遲的外國銀行賬戶報告(FBARS)以減低處罰。

對我們來說,在美國出生但與美國沒有任何聯繫的“意外美國人”仍然很常見。很多人最近才發現,原來他們一直有申報美國稅的義務。簡化申報披露計劃非常適合這些人以最小的壓力重返系統。

隨著OVDP的撤銷,我們認為美國國稅局可能會在不久的將來關閉或修改簡化申報計劃的條款。因此,我們強烈建議您盡快與我們聯繫,以獲取有關美國國稅局指南的諮詢。

對於美國納稅人已於他們的美國申報表報告其所有外國收入,但尚未提交FBARS或資料申報如表格3520(年度申報與外國信託和收到某些外國饋贈的交易)或表格5471(美國人與某些外國公司的資料申報),在合理的原因下,可獲豁免懲罰。

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