事情既有复杂，也有简单，海外账户的税务申报正体现了这一点。对于许多纳税人来说，只要如实申报收入、遵守税法规定，看似是一件按部就班的简单事务。然而一旦涉及境外账户，情况便变得复杂起来。上一期我们提到了Delinquent FBAR submission Procedures，这方案是最简单操作的。而Streamlined filing compliance Procedures是较为麻烦以及复杂的处理方式，它还会针对海外居民（Foreign Offshore）和美国国内居住（Domestic Offshore） 来提供不同的处理要求。
简化外国离岸程序 (SFOP – Streamlined Foreign Offshore Procedures)
适用对象
- 居住在美国境外的美国纳税人
- 过去未按规定申报海外收入或未提交 FBAR（外国银行账户申报表），且政府还没开始向你调查
- 违法行为是非故意的（non-willful）
申报要求
- 补报/修改最近3年的联邦所得税申报表（Form 1040/Form 1040X+ Schedule B/Foreign Income）
- 补交最近6年的 FBAR（FinCEN Form 114）
- 提交Form 14653，即《居住在美国境外的个人非故意行为声明书》
- FBAR无需缴纳罚金（不征收迟报、低报、或FBAR相关罚款）
居住资格要求
必须符合真实居住测试（Bona Fide Residence Test）或实际居住测试（Physical Presence Test）**我们会在下一篇文章详解
简化本土离岸程序 (SDOP – Streamlined Domestic Offshore Procedures)
适用对象
- 居住在美国境内的美国纳税人
- 曾经申报过税表，但未申报外国收入或账户，且政府还没开始向你调查
- 需要证明非申报行为必须是非故意的
申报要求
- 修改最近3年的税表（提交修正后的 Form 1040X）
- 补交最近6年的 FBAR（FinCEN Form 114）
- 缴纳所欠税款及利息
- 提交Form 14654，即《居住在美国境内的个人非故意行为声明书》
罚金说明
需缴纳一个5% 的罚款，按过去六年内海外账户的最高总余额计算
注意！！！
- 该程序仅适用于非故意违法（non-willful violations）的情况。如果涉及故意隐瞒或逃税，建议咨询专业税务律师
- 即使使用该程序，IRS 仍可能选择进行审计
- 一定要找会计师计算罚金金额和准备合规申报材料
Forgot to Report Overseas Accounts · Option Two
Matters can be both complex and simple — and tax reporting for overseas accounts clearly reflects this.
For many taxpayers, as long as they truthfully report their income and comply with tax laws, it seems like a straightforward task. However, once foreign accounts are involved, things can get complicated. In the previous article, we discussed the Delinquent FBAR Submission Procedures, which is the simplest method. In contrast, the Streamlined Filing Compliance Procedures are more troublesome and complex, and they offer different requirements depending on whether the taxpayer resides abroad (Foreign Offshore) or within the United States (Domestic Offshore).
Streamlined Foreign Offshore Procedures (SFOP)
Eligibility:
- U.S. taxpayers residing outside of the United States
- Failed to report foreign income or failed to submit FBAR (Foreign Bank Account Report) in the past, and the government has not yet started investigating you
- The violation was non-willful
Filing Requirements:
- File or amend the most recent 3 years of federal income tax returns (Form 1040/Form 1040X + Schedule B / Foreign Income)
- Submit FBARs for the most recent 6 years (FinCEN Form 114)
- Submit Form 14653, Certification by U.S. Person Residing Outside of the United States for Streamlined Foreign Offshore Procedures
- No penalties for FBAR — no late filing, underreporting, or FBAR-related penalties
Residency Qualification:
Must meet either the Bona Fide Residence Test or the Physical Presence Test (which we’ll explain in detail in the next article)
Streamlined Domestic Offshore Procedures (SDOP)
Eligibility:
- U.S. taxpayers residing within the United States
- Have previously filed tax returns, but failed to report foreign income or accounts, and are not currently under investigation
- Must prove the noncompliance was non-willful
Filing Requirements:
- Amend the most recent 3 years of tax returns (file corrected Forms 1040X)
- Submit FBARs for the most recent 6 years (FinCEN Form 114)
- Pay any owed taxes and interest
- Submit Form 14654, Certification by U.S. Person Residing in the United States for Streamlined Domestic Offshore Procedures
Penalty Note:
A 5% penalty must be paid, based on the highest aggregate balance of foreign accounts during the past 6 years
Important Notes!!!
- These procedures only apply to non-willful violations. If there was deliberate concealment or tax evasion, consult a professional tax attorney
- Even if using these procedures, the IRS may still choose to audit your filings
- It’s essential to work with a qualified accountant to calculate the penalty amount and prepare compliant filings