Tax & Law (세금과 법률) 변호사(Korea, U.S.A. IL.) 이재욱 taxnlaw.co.kr
ID PW
[TAX & LAW] 변호사 이재욱

Attorney(KOREA, U.S.A., IL.)   LEE, JAE WOOK'S OFFICE →   →
Attorney LEE, JAE WOOK'S OFFICE   [ LICENSED TO PRACTICE IN KOREA, U.S.A., ILLINOIS ]
[개인과 기업을 위한 모든 법률문제를 서비스합니다.]
1997년부터 20년이상의 노하우를 가지고 웬만한 개인과 기업이 평생에 걸쳐 경험할 수 있는 거의 대부분의 민사,형사,행정,조세,국제거래,국제계약,이민,탄원,진정,고소,고발,제안,협상,중재,조정,업무대행,대리 사건의 자문과 소송과 계획안 제출대리 업무을 경험하고 처리해 왔습니다. 국내거래나 국제거래를 비롯하여 개인과 기업이 당면한 어떤 문제도 모두 해결해 드립니다. 주저하지 마시고 사무실을 내방하여 이재욱변호사의 축적된 경험과 학식과 지식을 이용하여 상담부터 받으세요. 본 사무실에서 해결해드리지 못할 경우 다른 해결방안을 제시해드립니다.
[FOR FOREIGNERS - ENGLISH LANGUAGE LEGAL SERVICES in Counseling, Application and LITIGATION & TRIAL IN COURTS and TRIBUNALS in KOREA]
INTERNATIONAL DIVORCE, CIVIL, REAL ESTATE, PERSONAL INJURY, DAMAGES, TRAFFIC ACCIDENT, FRAUD, PENAL LAW, CRIMINAL TRIAL, FELONY, GUILTY PLEA, LEASE, RENTAL LAW, IMMIGRATION, INVESTMENT, TAX, INCORPORATION, TRADE, CONTRACT, DISPUTE IN CORPORATION, GOVERNMENT TREATMENT, REFUGEE, REMOVAL, VISA, PERMANENT RESIDENCE, CITIZENSHIP]
상담료
선임료
소개
위치
| 민사
상속
이혼
부동산
| 세무
조세
행정
주식분쟁
| 병역법
기소중지
병역면제
국외여행
| 형사재판
고소
고발
| 미국이민
영주권
시민권
VISA
| KOREA
INVEST
VISA
REFUGE
| |
↓   FBAR
↓   FBAR


↓  What is an FBAR?
FBAR stands for Foreign Bank Account Report, and refers to TD F90-22.1 Report of Foreign Bank and Financial Accounts. In mid-2013, the form was renamed, and is now called FINCEN 114. Whatever number it goes by, it must be filed by "U.S. persons" if the person has an interest in, or signatory authority over a foreign financial account, and the aggregate value of those accounts exceeds $10,000 at any time during the calendar year. An FBAR is authorized pursuant to Title 31 of the Bank Secrecy Act, which is not part of the Internal Revenue Code.  The FBAR is due on June 30th. Since it is not filed under the Internal Revenue Code it must be RECEIVED by the IRS on or before June 30th or else it is late. It is not sufficient to simply mail it by that date! Beginning July 1, 2013 all FBARs, must be filed electronically. Generally this refers to FBARs for 2013 which are due by June 30, 2014. It is not clear at this point whether late-filed FBARS for 2012, and prior years must be filed e-filed as well.

The due date for the FBAR filing is not extended by filing an extension of time to file your tax return. It is not possible to request an extension of time to file an FBAR. It is unknown whether the IRS would assess a penalty for an FBAR that was filed a few days late, but it would be better not to be the test case.

A U.S. person includes U.S. citizens, as well as permanent legal residents, i.e. green card holders. U.S. persons also include legal entities such as partnerships, corporations, and LLCs formed under U.S. law. It also includes trusts or estates formed under U.S. law.

Anyone who meets the “substantial presence” test of Internal Revenue Code Section 7701(b) is also considered a U.S. person for FBAR purposes, and therefore must file an FBAR. The substantial presence test is met if you are physically present in the United States on at least:

1.      31 days during the current year, and

2.      183 days during the 3-year period that includes the current year and the 2 years immediately before that, counting:

        All the days you were present in the current year, and

        1/3 of the days you were present in the first year before the current year,  and

        1/6 of the days you were present in the second year before the current year.



Certain days are not counted pursuant to a set of complicated exceptions. Certain persons may also be exempt from this test. The rules for filing FBARs were slightly different before the Financial Crimes Enforcement Network (FINCEN) issued new regulations that were effective March 28, 2011.
* 관리자님에 의해서 게시물 이동되었습니다 (2016-05-16 19:27)


http://taxnlaw.co.kr/

  목록보기
수정하기
  [HOME]  [bitly]  [반전해제]

Copyright 1999-2019 Zeroboard / skin by zero
본 site의 정보는 영리를 목적으로 제공하는 것이 아니며, 이곳에 등재된 모든 글은 "공개"된 대법원판례에 기한 것으로 실명과 무관합니다.