The IRS now accepts that taxpayers should not be exposed to extremely harsh penalties for a non-wilful failure to comply with all the various tax reporting requirements. 记住这一点, the IRS now offers a 流线型的自愿披露 program for taxpayers who can certify that their failure to file all information, 申报所有收入和纳税都是由于“非故意行为”——也就是说, 由于疏忽, 疏忽和错误, 或善意误解这些法律义务.
该程序适用于不同的 美国人 这可以符合该计划的离岸版本, 以及那些必须使用美国居民项目的公司.
Eligible taxpayers who comply with the procedures will not receive failure-to-file and failure-to-pay penalties, accuracy-related处罚, 信息返回罚款或FBAR罚款，除非, 审计后, 最初的不遵守被认为是故意的.
To be eligible for the Offshore Procedure the taxpayer must meet a non-residency requirement. This requirement is met if in any one or more of the most recent three years for which the US tax return due date, 或适当申请延长到期日, 已过(“覆盖税期”), the individual did not have a US abode and was physically outside the United States for at least 330 full days.
For each of the most recent 3 years for which the US tax return due date (或适当申请延长到期日) has passed, 新程序要求纳税人:
- File delinquent or amended tax returns, together with all required information returns
- File any delinquent FBARs (for each of the most recent 6 years for which the FBAR due date has passed)
- Pay the full amount of tax and 感兴趣 due with the delinquent or amended returns
Taxpayers living inside the US will now qualify under the new domestic procedure if they have previously filed a US tax return for each of the most recent three years for which the US tax return due date (或适当申请延长到期日) has passed, 通过非故意行为纳税人:
- File amended tax returns, together with all required information returns for the covered tax period
- Pay a Title 26 miscellaneous offshore penalty (5% of relevant foreign assets)
- 缴足税款, 感兴趣, 以及第26条的罚款以及修正后的纳税申报单
Taxpayers who do not need to use either the Updated Voluntary Disclosure process or the Streamlined Filing Compliance Procedures to file delinquent or amended tax returns to report and pay additional tax, 但谁:
- Have not filed a required Report of Foreign Bank and Financial Accounts (FBAR) (FinCEN Form 114, 之前形式TD F 90-22.1)
- 如果您无法通过电子方式提交文件, contact FinCEN’s Regulatory Help line at 1- or 1- (if calling from outside the United States) to determine possible alternatives to electronic filing.
The IRS will not impose a penalty for the failure to file the delinquent FBARs if you properly reported on your US tax returns, and paid all tax on the income from the foreign financial accounts reported on the delinquent FBARs, and you have not previously been contacted regarding an income tax examination or a request for delinquent returns for the years for which the delinquent FBARs are submitted.
FBARs will not be automatically subject to audit but may be selected for audit through the existing audit selection processes that are in place for any tax or information returns.
Taxpayers who do not need to file delinquent or amended tax returns to report and pay additional tax, 但谁:
- Have not already been contacted by the IRS about the delinquent information returns
should file the delinquent information returns with a statement of all facts establishing reasonable cause for the failure to file.
作为合理原因陈述的一部分, taxpayers must also certify that any entity for which the information returns are being filed was not engaged in tax evasion. If a reasonable cause statement is not attached to each delinquent information return filed, 罚款可根据现行程序进行评估.
- All delinquent international information returns other than Forms 3520 and 3520-A should be attached to an amended return and filed according to the applicable instructions for the amended return
- All delinquent Forms 3520 and 3520-A should be filed according to the applicable instructions for those forms
- A reasonable cause statement must be attached to each delinquent information return filed for which reasonable cause is being requested
Information returns filed with amended returns will not be automatically subject to audit but may be selected for audit through the existing audit selection processes that are in place for any tax or information returns.
美国税务 & 澳门新葡新京官方 has been assisting clients for 30 years in bringing their tax filings up-to-date and in compliance with the law. We have completed many successful cases of Voluntary Disclosure for clients and are aware of all changes that occur to these IRS programs.
We have a broad range of experience as a result of the wide variety of situations we see on a daily basis, 包括“意外的”美国人. We have been a leading international firm in this area and our experience in doing these disclosures is exceptional.
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事实七多亏了 新法 banks must disclose their American account holders to the IRS or local tax authority.
事实6国税局正在积极寻找 不兼容的 美国人.
事实5它取平均值 16个小时 填写IRS表格1040.
事实4有超过 500 国税局纳税申报表.