在之前，我们介绍了两篇海外资产申报要求的文章。后续几篇文章，我们会着重讲不同的解决方法：Delinquent FBAR submission Procedures，Streamlined Foreign Offshore Procedures和Streamlined Domestic Offshore Procedures。每一个程序都对应着纳税人的不同情况来提供不同的解决方案。今天，我们先介绍Deliquent FBAR submission Procedures。
Delinquent FBAR submission Procedures
即是逾期提交FBAR（外国银行和金融账户报告）申报的程序要求。亦都是三个解决方法里面最简单直接的一个方案。
适用目的
允许符合条件的纳税人补报未申报的FBAR表格，而无需支付罚款，前提是你在过往税单中已如实申报所有相关的海外收入并缴纳了相应税款
适用条件
你只有在同时满足以下所有条件时，才可以使用逾期FBAR提交程序：
- 当前不处于IRS（美国国税局）民事或刑事调查中
- 如果IRS已经联系并询问你FBAR未申报事宜，则不符合资格
- 你没有被IRS刑事调查
- 你已经在以前的税表中申报了所有海外账户的相关收入，并缴清税款
- 没有漏报海外利息、分红、股息、资本收益等
- 不需要改税单来配合FBAR的要求（1040X）
- 你的未申报行为是“非故意的（non-willful violation）”：
- 即出于疏忽、不了解法律或无意中遗漏，而不是故意逃税或隐匿
申报要求
如果你符合上述条件，你需要：
- 通过 FinCEN 的BSA电子申报系统提交每一年的FBAR：
🔗 https://bsaefiling.fincen.treas.gov
- 如实填写每年的FBAR表格，包括当年所有应申报的海外账户信息。
- 在FBAR表格的“Explanation for Late Filing”（逾期申报解释）栏目中填写原因：
- 例如：“我不了解FBAR的申报要求，因此未按时提交”
- 不需要提交修改后的税表（Form 1040X）或其他补充材料，除非IRS另行要求。
注意事项
- 最多可以补报过去6年未提交的FBAR。
- 如果IRS后来发现你有未申报的海外收入或行为被认定为故意，你可能会被征收罚款，并失去逾期提交的保护。
- 在满足所有条件的前提下，IRS不会对逾期提交的FBAR征收罚款
举个例子
陈大虾先生在2020到2023之间在香港有一个储蓄账户，大概有三万美金的存款。这个银行账户每年会收到$1500的利息。陈先生在2020到2023年的税单里面都有报告这个利息收入在他的1040税表里。如果他忘记了要报告海外账号的话，他就可以使用Delinquent FBAR submission Procedures来补报，从而避免了国税局的处罚。但是，如果他没有在每年的税单里报告这$1500利息收入的话，就需要改税单，因此他需要用我们接下来的两篇文章中介绍到的方案来处理这个难题。
In our previous articles, we introduced the requirements for overseas asset reporting. In the upcoming series, we will focus on different solutions: the Delinquent FBAR Submission Procedures, the Streamlined Foreign Offshore Procedures, and the Streamlined Domestic Offshore Procedures. Each of these programs provides different solutions tailored to taxpayers’ varying circumstances.
Today, we begin with the simplest and most straightforward of the three: the Delinquent FBAR Submission Procedures.
Delinquent FBAR Submission Procedures
This refers to the procedure for submitting overdue FBAR (Report of Foreign Bank and Financial Accounts) forms. It is also the most direct and uncomplicated option among the three solutions.
Purpose
This procedure allows eligible taxpayers to file previously unreported FBAR forms without incurring penalties, as long as they have accurately reported all related foreign income in past tax returns and paid the required taxes.
Eligibility Requirements
You can only use the Delinquent FBAR Submission Procedures if all of the following conditions are met:
- You are not currently under civil or criminal investigation by the IRS.
- If the IRS has already contacted you regarding your FBAR noncompliance, you are not eligible.
- You are not under criminal investigation by the IRS.
- You have reported all income related to your foreign accounts on previous tax returns and paid the necessary taxes.
- This includes foreign interest, dividends, capital gains, etc.
- You do not need to amend your tax return (Form 1040X) to match the FBAR report.
- Your failure to file was non-willful:
- This means the failure was due to negligence, lack of awareness of the filing requirement, or an unintentional oversight — not an attempt to evade taxes or conceal income.
Filing Requirements
If you meet the above conditions, you will need to:
- Submit the FBAR for each applicable year through FinCEN’s BSA E-Filing System:
🔗 https://bsaefiling.fincen.treas.gov - Accurately complete the FBAR form for each year, including all foreign accounts that should have been reported.
- Provide a reason for late filing in the “Explanation for Late Filing” section of the FBAR form.
- For example: “I was unaware of the FBAR filing requirement and therefore failed to file on time.”
- Do not submit amended tax returns (Form 1040X) or any other supporting documents unless specifically requested by the IRS.
Important Notes
- You can file up to 6 years of overdue FBARs using this method.
- If the IRS later determines that you had unreported foreign income or that your noncompliance was willful, you may be subject to penalties and lose protection under this procedure.
- As long as you meet all the conditions, the IRS will not impose penalties for late FBAR filings under this procedure.
Example
Mr. Chen had a savings account in Hong Kong between 2020 and 2023, with a balance of around $30,000. Each year, the account earned about $1,500 in interest. Mr. Chen reported this interest income on his Form 1040 for each of those years. If he forgot to file FBARs to report this foreign account, he could use the Delinquent FBAR Submission Procedures to catch up on the filings and avoid IRS penalties.
However, if he failed to report the $1,500 interest income on his tax returns, he would need to amend those returns (Form 1040X). In that case, he would need to use one of the other two solutions we will introduce in the upcoming articles to resolve the issue.