Attorney LEE, JAE WOOK'S OFFICE [ LICENSED TO PRACTICE IN KOREA, U.S.A., ILLINOIS ]
[개인과 기업을 위한 모든 법률문제를 서비스합니다.]
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↓ 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)