Streamlined Voluntary Disclosure Explained

请注意: The section below on Controlled Foreign 公司 was added on the 25th of April, 2024.

美国国税局为那些能够证明自己没有提交所有信息的纳税人提供了一个精简的自愿披露计划, report all income and pay tax was due to ‘non-wilful conduct’. Non-wilful conduct is conduct that is due to negligence, 不注意, 或因善意误解法律规定而造成的错误或行为.

该计划适用于符合该计划离岸版本资格的美国人和必须使用美国居民计划的美国人.

外国离岸程序

符合条件的纳税人遵守程序将不会收到未提交和未支付罚款, accuracy-related处罚, information return penalties or FBAR penalties unless, 审计之后, the original noncompliance is deemed wilful.

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To be eligible for this offshore procedure the taxpayer must meet a non-residency requirement. 如果满足这个要求, 在美国纳税申报表到期日或延期到期日(如果申请得当)已过的最近三年中的任何一年或以上(“涵盖的纳税期”), 申请人没有美国居留权，并且在美国境外居住了至少330天.

对于美国纳税申报表到期日(或适当申请延长到期日)已过的最近三年的每一年, the new procedure requires that the taxpayer to:

• File delinquent or amended tax returns, together with all required information returns;
• File any delinquent FBARs (for each of the most recent six      years for which the FBAR due date has passed); and
• Pay the full amount of tax and 感兴趣 due with the delinquent or amended returns.

The Domestic Offshore Procedure

居住在美国境内的纳税人，如果在美国纳税申报表到期日(或适当申请延期到期日)已过的最近三年每年都提交了美国纳税申报表，则符合新的国内程序, and – through non-wilful conduct the taxpayer:

• Failed to report gross income from a foreign financial asset and pay tax, and
• Failed to file an FBAR relating to the foreign financial asset.

The Domestic Offshore Procedure requires the taxpayer to:

• File amended tax returns, together with all required information returns for the covered tax period;
• File any delinquent FBARs for the covered FBAR period;
• Pay a “miscellaneous offshore penalty” (5% of relevant foreign assets); and
• Pay the full amount of the tax, 感兴趣, and the miscellaneous penalty along with the amended tax returns.

Controlled Foreign 公司

As a result of the changes the law enacted in 2017, some taxpayers may need to include 更多的 than 3 prior years in their Streamlined filing.  在一般情况下, 受控外国公司(CFC)是指美国人拥有超过50%的投票权或已发行股份价值的非美国公司.  使用简化申报程序拥有一个或多个CFCs的纳税人必须在其申报中遵守过渡税，并包括可能发生过渡税的纳税年度(通常是2017年和/或2018年)，即使该纳税年度不在标准的三年回顾期内. 换句话说, 任何涉及2017年交易税的氟氯化碳的流线型申报合规程序的回顾期必须包括2017纳税年度及其后的所有纳税年度.

拖欠FBARS

不需要使用精简报税程序提交逾期或修订报税表的纳税人，以申报和缴交额外税款, 但谁:

• Have not filed a required Report of Foreign Bank and Financial Accounts (FBAR) (FinCEN Form 114, 以前的表格TD f90 -22.1);
• Are not under a civil examination or a criminal investigation by the IRS;
• Have not already been contacted by the IRS about the delinquent FBARs;
  
  Should file the delinquent FBARs according to the following: 
• 检查说明书;
• Include a statement explaining why you are filing the FBARs late;
• File all FBARs electronically at FinCEN; and
• On the cover page of the electronic form, select a reason for filing late.
• If you are unable to file electronically, 请致电1-800-949-2732或1-703-905-3975(如果从美国境外拨打)联系FinCEN的监管热线，以确定电子备案的可能替代方案.

Coming Forward has its Benefits

如果您正确地申报了您的美国纳税申报表，并就在拖欠的fbar上申报的外国金融账户的收入缴纳了所有税款，美国国税局将不会对未提交拖欠的fbar进行处罚, 并且您之前没有被联系过澳门官方老葡京所得税检查或要求提交拖欠fbar的年份的拖欠申报表.

fbar不会自动成为审计对象，但可以通过针对任何税务或信息申报表的现有审计选择程序选择审计对象.

Delinquent Informational Returns

Taxpayers who do not need to file delinquent or amended tax returns to report and pay additional tax, 但谁:

• Have not filed one or 更多的 required international information returns;
• Have reasonable cause for not timely filing the information returns;
• Are not under a civil examination or a criminal investigation by the IRS;
• Have not already been contacted by the IRS about the delinquent information returns;
• 是否应在提交拖欠资料申报表时，附上一份说明未能提交的合理理由的所有事实的声明.

合理的原因

As part of the reasonable cause statement, 纳税人还必须证明所申报信息的任何实体没有从事逃税活动. If a reasonable cause statement is not attached to each delinquent information return filed, penalties may be assessed in accordance with existing procedures.

• 除3520和3520- a表外，所有拖欠的国际信息申报表都应附在修改后的申报表上，并根据修改后的申报表的适用指示提交.
• 所有拖欠的表格3520和3520- a应根据这些表格的适用说明进行归档.
• 一个合理的原因声明必须附在每一个拖欠信息申报表，其中合理的原因被要求.

与修订后的申报表一起提交的信息申报表不会自动接受审计，但可以通过针对任何税务或信息申报表的现有审计选择流程进行审计.

Taxpayers who do not qualify under the Steamline Filing Procedures discussed above, may qualify for alternative disclosure programs offered by the IRS. These procedures are complex and require substantial information be provided to the IRS.

If you need advice to get back into the US tax system, please 澳门官方老葡京.

本文作者:大卫·米. 戴利