海外资产申报要求·第一篇
随着人口流动性的增加，越来越多人前往其他国家工作，因此他们也需要向FinCEN申报海外资产账户。在联邦层面，会引申出有两份税表：Form 114和Form 8938。我们会分开两篇文章讲，这样让大家更清楚明白两个的区别。
什么是FinCEN Form 114（FBAR）报告呢？FBAR，全称Foreign Bank and Fianancial Accounts，又称外国银行和金融账户报告，是美国人用来报告其在外国账户中的财务利益或有其他权限的表格。该报告是向美国财政部下属的金融犯罪执法网络（FinCEN）提交的，而不是作为常规收入税申报表的一部分。
谁需要申报？
1. 你在美国有身份：
- 美国公民
- 美国居民
- 美国公司（如有限责任公司、合作企业、信托、遗产等）
2.你在外国金融账户中拥有财务权益或签字权限：
- 银行账户
- 证券账户
- 共同基金
- 外国退休账户
- 人寿保险
- 还有大量的其他户口也都需要报告，可前往政府官网查看https://www.irs.gov/businesses/comparison-of-form-8938-and-fbar-requirements
3. 在一年中的任何时间，所有外国账户的总价值超过美元1万（下一篇我们将会提及限额较高的Form 8938申报要求）
申报截止日期与注意事项
- 正常截止日期：4月15日
- 自动延长截止日期：10月15日（全年在国外居住）
- 此报告不与个人报税表Form 1040一起提交
- 申报人需要保存账户相关资料5年，包括：
- 账户号码
- 银行名称和地址
- 账户在年度中的最高金额
不申报的罚款
根据政府规定，如果未按时报告或报告错误，将会有民事罚款。对于2016年8月1日之前的罚款评估：
- 非故意未申报（non-willful violation）：每项违规处罚最高$10,000
- 故意未申报（willful violation）：处罚为$100,000或者账户余额的50%（取较高的数额）
- 刑事处罚也可能适用
美国报税取决于纳税人的诚实度，有些人选择报告，有些人选择不报告。但天网恢恢疏而不漏，我们仍然要遵守法律要求，以避免支付更多的罚款。如果不了解FinCEN form 114表格的错综复杂，可以联系我们或者你信任的会计师来解答。
Foreign Asset Reporting Requirements · Part One
As global mobility increases, more people are working in foreign countries, which also means they may need to report their overseas financial accounts to FinCEN. At the federal level, this brings up two forms: Form 114 and Form 8938. We’ll cover them in two separate articles to help you clearly understand the differences between the two.
What is FinCEN Form 114 (FBAR)?
FBAR, short for Foreign Bank and Financial Accounts, is a report used by U.S. persons to disclose financial interests or signature authority over foreign accounts. This report is submitted to the Financial Crimes Enforcement Network (FinCEN), which is a bureau of the U.S. Department of the Treasury. It is not part of the regular income tax return.
Who Needs to File?
1. You have U.S. status:
- U.S. citizen
- U.S. resident
- U.S. entities (such as LLCs, partnerships, trusts, estates, etc.)
2. You have a financial interest in or signature authority over foreign financial accounts, such as:
- Bank accounts
- Securities accounts
- Mutual funds
- Foreign retirement accounts
- Life insurance policies with cash value
- And many other account types (visit the government website for a full list):
https://www.irs.gov/businesses/comparison-of-form-8938-and-fbar-requirements
3. The total value of all foreign financial accounts exceeds $10,000 at any time during the calendar year
(We’ll discuss the higher threshold required for Form 8938 in the next article.)
Filing Deadline & Key Notes
- Regular Deadline: April 15
- Automatic Extension: October 15 (especially for those living abroad year-round)
- This report is not submitted with your personal tax return (Form 1040)
- Filers must retain records of the accounts for 5 years, including:
- Account number
- Name and address of the bank
- Maximum value of the account during the year
Penalties for Non-Compliance
According to government regulations, failing to report or incorrectly reporting foreign accounts may result in civil penalties. For assessments before August 1, 2016:
- Non-willful violation: Up to $10,000 per violation
- Willful violation: The greater of $100,000 or 50% of the account balance
- Criminal penalties may also apply
U.S. tax reporting is largely based on the honesty of the taxpayer. While some choose to report, others do not. However, “the law has long arms,” and we must comply to avoid larger fines and penalties. If you’re unsure about the complexities of FinCEN Form 114, feel free to reach out to us or consult a trusted accountant.