Report of Foreign Bank and Financial Accounts (FBAR) [税金]
いつもブログに訪問いただき有り難うございます。
６月も終わりに近づきつつあり気になるのがFBARです。
FBARは税金申告書類の提出のように延長申請が認めておらず、該当年度の翌年の６月３０日までに終わらせる必要があります。
今年の１月より保留扱いにしておりましたお客様のFBARの電子申告を６月に入り一気に片づけました。
先週のブログで書きましたFATCAと同様にFBARは気を付けるべき手続きです。
Who Must File an FBAR
United States persons are required to file an FBAR if:
1.The United States person had a financial interest in or signature authority over at least one financial account located outside of the United States; and
2.The aggregate value of all foreign financial accounts exceeded $10,000 at any time during the calendar year to be reported. United States person includes U.S. citizens; U.S. residents; entities, including but not limited to, corporations, partnerships, or limited liability companies, created or organized in the United States or under the laws of the United States; and trusts or estates formed under the laws of the United States.
Exceptions to the Reporting Requirement
There are filing exceptions for the following United States persons or foreign financial accounts:
•Certain foreign financial accounts jointly owned by spouses;
•United States persons included in a consolidated FBAR;
•Correspondent/nostro accounts;
•Foreign financial accounts owned by a governmental entity;
•Foreign financial accounts owned by an international financial institution;
•IRA owners and beneficiaries;
•Participants in and beneficiaries of tax-qualified retirement plans;
•Certain individuals with signature authority over, but no financial interest in, a foreign financial account;
•Trust beneficiaries (but only if a U.S. person reports the account on an FBAR filed on behalf of the trust); and
•Foreign financial accounts maintained on a United States military banking facility.
Reporting and Filing Information
A person who holds a foreign financial account may have a reporting obligation even though the account produces no taxable income. The reporting obligation is met by answering questions on a tax return about foreign accounts (for example, the questions about foreign accounts on Form 1040 Schedule B) and by filing an FBAR.
The FBAR is a calendar year report and must be filed on or before June 30 of the year following the calendar year being reported. Effective July 1, 2013, the FBAR must be filed electronically through FinCEN’s BSA E-Filing System. The FBAR is not filed with a federal tax return. A filing extension, granted by the IRS to file an income tax return, does not extend the time to file an FBAR. There is no provision to request an extension of time to file an FBAR.
A person required to file an FBAR who fails to properly file a complete and correct FBAR may be subject to a civil penalty not to exceed $10,000 per violation for nonwillful violations that are not due to reasonable cause. For willful violations, the penalty may be the greater of $100,000 or 50% of the balance in the account at the time of the violation, for each violation.
(Source of quote)
Internal Revenue Service(IRS)のサイト内より
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Written by
Office T.Professional ; ホームページが新しくなりました！
米国税理士小野 知史（Tomofumi Ono）
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６月も終わりに近づきつつあり気になるのがFBARです。
FBARは税金申告書類の提出のように延長申請が認めておらず、該当年度の翌年の６月３０日までに終わらせる必要があります。
今年の１月より保留扱いにしておりましたお客様のFBARの電子申告を６月に入り一気に片づけました。
先週のブログで書きましたFATCAと同様にFBARは気を付けるべき手続きです。
Who Must File an FBAR
United States persons are required to file an FBAR if:
1.The United States person had a financial interest in or signature authority over at least one financial account located outside of the United States; and
2.The aggregate value of all foreign financial accounts exceeded $10,000 at any time during the calendar year to be reported. United States person includes U.S. citizens; U.S. residents; entities, including but not limited to, corporations, partnerships, or limited liability companies, created or organized in the United States or under the laws of the United States; and trusts or estates formed under the laws of the United States.
Exceptions to the Reporting Requirement
There are filing exceptions for the following United States persons or foreign financial accounts:
•Certain foreign financial accounts jointly owned by spouses;
•United States persons included in a consolidated FBAR;
•Correspondent/nostro accounts;
•Foreign financial accounts owned by a governmental entity;
•Foreign financial accounts owned by an international financial institution;
•IRA owners and beneficiaries;
•Participants in and beneficiaries of tax-qualified retirement plans;
•Certain individuals with signature authority over, but no financial interest in, a foreign financial account;
•Trust beneficiaries (but only if a U.S. person reports the account on an FBAR filed on behalf of the trust); and
•Foreign financial accounts maintained on a United States military banking facility.
Reporting and Filing Information
A person who holds a foreign financial account may have a reporting obligation even though the account produces no taxable income. The reporting obligation is met by answering questions on a tax return about foreign accounts (for example, the questions about foreign accounts on Form 1040 Schedule B) and by filing an FBAR.
The FBAR is a calendar year report and must be filed on or before June 30 of the year following the calendar year being reported. Effective July 1, 2013, the FBAR must be filed electronically through FinCEN’s BSA E-Filing System. The FBAR is not filed with a federal tax return. A filing extension, granted by the IRS to file an income tax return, does not extend the time to file an FBAR. There is no provision to request an extension of time to file an FBAR.
A person required to file an FBAR who fails to properly file a complete and correct FBAR may be subject to a civil penalty not to exceed $10,000 per violation for nonwillful violations that are not due to reasonable cause. For willful violations, the penalty may be the greater of $100,000 or 50% of the balance in the account at the time of the violation, for each violation.
(Source of quote)
Internal Revenue Service(IRS)のサイト内より
■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■
Written by
Office T.Professional ; ホームページが新しくなりました！
米国税理士小野 知史（Tomofumi Ono）
■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■
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