精简的自愿披露说明

The IRS offers a Streamlined Voluntary Disclosure program for taxpayers who can certify that their failure to file all information, 报告所有收入并纳税是由于“非故意行为”. 非故意行为是由于疏忽造成的行为, 不注意, or mistake or conduct that is the result of a good faith misunderstanding of the requirements of the law.

This program is applied differently for US Persons who qualify under the offshore version of the program and those who must use the US resident program.

外国离岸程序

Eligible taxpayers who comply with the procedures will not receive failure-to-file and failure-to-pay penalties, accuracy-related处罚, 信息返回处罚或FBAR处罚，除非, 审计之后, 最初的不遵守被视为故意的.

你有资格吗??

To be eligible for this offshore procedure the taxpayer must meet a non-residency requirement. 如果满足这个要求, in any one or 更多的 of the most recent three years for which the US tax return due date or extended due date (if properly applied for) has passed (the ‘covered tax period’), 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 three years for which the US tax return due date (or properly applied for extended due date) has passed, 新程序要求纳税人:

• 提交拖欠或修改的纳税申报表，连同所有必要的信息申报表;
• 存档任何拖欠的fbar(最近六次中的每一次)      years for which the FBAR due date has passed); and
• 缴付欠缴或修订的报税表所应缴的全部税款及利息.

境内离岸程序

Taxpayers living inside the US will 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 (or properly applied for extended due date) has passed, 通过非故意行为，纳税人:

• 未申报外国金融资产总收入并纳税的
• 未能提交与外国金融资产相关的FBAR.

境内离岸程序要求纳税人:

• File amended tax returns, together with all required information returns for the covered tax period;
• 将有关期间内的任何拖欠的固定汇兑单存档;
• Pay a “miscellaneous offshore penalty” (5% of relevant foreign assets); and
• 全额缴纳税款, 感兴趣, 还有杂项罚款和修改后的纳税申报表.

拖欠FBARS

Taxpayers who do not need to use 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, 以前的表格TD f90 -22.1);
• 没有受到国税局的民事审查或刑事调查;
• 尚未被国税局联系有关拖欠的fbar;
  
  应按下列规定提交拖欠的fbar: 
• 检查说明书;
• 包括一份解释你为什么迟交fbar的声明;
• File all FBARs electronically at FinCEN; and
• 在电子表格的封面上，选择延迟提交的原因.
• 如果你不能以电子方式提交, contact FinCEN’s Regulatory Helpline at 1-800-949-2732 or 1-703-905-3975 (if calling from outside the United States) to determine possible alternatives to electronic filing.

主动出击有它的好处

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.

拖欠信息申报表

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

• 未按规定提交一项或多项国际信息申报表;
• 有合理理由不及时提交信息申报表;
• 没有受到国税局的民事审查或刑事调查;
• 尚未被国税局就拖欠信息申报表联系;
• Should file the delinquent information returns with a statement of all facts establishing reasonable cause for the failure to file.

合理的原因

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, 处罚可按照现行程序进行评定.

• 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.

不符合上述蒸汽线申报程序的纳税人, 是否有资格申请国税局提供的其他信息披露计划. 这些程序很复杂，需要向国税局提供大量信息.

如果你需要重新进入美国税制的建议，请告诉我 澳门官方老葡京.

本文作者:大卫·米. 戴利