About Form 8938 [税金]
This update reflects changes to the Form 8938 reporting requirements made in the final regulations under section 6038D of the Internal Revenue Code ("final section 6038D regulations").
Dual resident taxpayers
The final section 6038D regulations have changed the reporting rules for dual resident taxpayers, effective for taxable years beginning after December 19, 2011.
●Specified individual filing as a nonresident alien at the end of his or her taxable year
A specified individual who computes his or her U.S. income tax liability as a nonresident alien on the last day of the taxable year is not required to report specified foreign financial assets on Form 8938 for the portion of the individual’s taxable year covered by Form 1040NR, “U.S. Nonresident Alien Income Tax Return,” or Form 1040NR-EZ, “U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents,” as applicable, if the individual complies with the filing requirements of §301.7701(b)-7(b) and (c).
These requirements include the requirement to timely file Form 1040NR or Form 1040NR-EZ, as applicable, and attach Form 8833, “Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b).”
●Specified individual filing as a resident alien at the end of his or her taxable year
A specified individual who computes his or her U.S. income tax liability as a resident alien on the last day of the taxable year is not required to report specified foreign financial assets on Form 8938 for the portion of the individual’s taxable year reflected on the schedule to Form 1040, "U.S. Individual Income Tax Return," or the schedule to Form 1040EZ, "Income Tax Return for Single and Joint Filers With No Dependents," as applicable, that is required by §1.6012-1(b)(2)(ii)(a), if the individual complies with all of the filing requirements of §1.6012-1(b)(2)(ii)(a).
These requirements include the requirement to timely file Form 1040 or Form 1040EZ, as applicable, and attach a properly completed Form 8833 to the schedule to such Form 1040 or Form 1040EZ.
(Source of quote)
Update to 2014 Instructions to Form 8938
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Written by
Office T.Professional ; ホームページ
米国税理士 ; 小野 知史（Tomofumi Ono）
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Dual resident taxpayers
The final section 6038D regulations have changed the reporting rules for dual resident taxpayers, effective for taxable years beginning after December 19, 2011.
●Specified individual filing as a nonresident alien at the end of his or her taxable year
A specified individual who computes his or her U.S. income tax liability as a nonresident alien on the last day of the taxable year is not required to report specified foreign financial assets on Form 8938 for the portion of the individual’s taxable year covered by Form 1040NR, “U.S. Nonresident Alien Income Tax Return,” or Form 1040NR-EZ, “U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents,” as applicable, if the individual complies with the filing requirements of §301.7701(b)-7(b) and (c).
These requirements include the requirement to timely file Form 1040NR or Form 1040NR-EZ, as applicable, and attach Form 8833, “Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b).”
●Specified individual filing as a resident alien at the end of his or her taxable year
A specified individual who computes his or her U.S. income tax liability as a resident alien on the last day of the taxable year is not required to report specified foreign financial assets on Form 8938 for the portion of the individual’s taxable year reflected on the schedule to Form 1040, "U.S. Individual Income Tax Return," or the schedule to Form 1040EZ, "Income Tax Return for Single and Joint Filers With No Dependents," as applicable, that is required by §1.6012-1(b)(2)(ii)(a), if the individual complies with all of the filing requirements of §1.6012-1(b)(2)(ii)(a).
These requirements include the requirement to timely file Form 1040 or Form 1040EZ, as applicable, and attach a properly completed Form 8833 to the schedule to such Form 1040 or Form 1040EZ.
(Source of quote)
Update to 2014 Instructions to Form 8938
■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■
Written by
Office T.Professional ; ホームページ
米国税理士 ; 小野 知史（Tomofumi Ono）
■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■
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