[TAX & LAW] ȣ(KO, USA, IL)
I P

[ѱȣ, ̱ȣ, ϸ ȣ, ]
Since 1997 [ 繫 츦 ϰ Ἥ񽺴 ü ʽϴ.]
Ἥ񽺳 FEE, ޴ ȳ(Click) Ͻʽÿ.
ȣ ̳ , з  ȣ Ұ Ǵ ȣ ޴ ϼ


ATTORNEY [ licensed to practice in KOREA, U.S.A., ILLINOIS ] LEE, JAE WOOK
∗ [FOR AlienS - ENGLISH LANGUAGE LEGAL SERVICES in Counseling, Application and LITIGATION & TRIAL IN COURTS and TRIBUNALS in KOREA]
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[Category]
U.S.A. Foreign Account Tax Compliance Act [FATCA ̱ 繫 ؿ ڻŰ(ǹ) (ؿܱ) ]-5̻
  • Ҽ(ΰó) Ϲ, ,
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[Category]
U.S.A. Foreign Account Tax Compliance Act [FATCA ̱ 繫 ؿ ڻŰ(ǹ) (ؿܱ) ]-5̻


[Title]
Expatriation Tax (̱ ֱ ⼼)
Start →



Expatriation Tax (̱ ֱ ⼼)

.
̱ùα ϰų 15 8̻ ̱ ֱ(Long-term Resident, LTR) ùα̳ ֱ2008 6 16 Ŀ , ⳯¥ Ʒ ϳ شȴٸ, ڻ ԰ 尡 ׿ Ͽ  絵ҵ漼 ǥؿ ̱ ٷ Ǵ Ⱓ ؾ Ѵ.   2012 쿡 ǹǷ ϱ ٶ.
̱ ֱ ⼼
   1. ڻ갡ġ ȭ $2,000,000 ̻
   2. 5Ⱓ ΰ ҵ漼 ȭ $151,000(2012 ) ʰ
   3. 5Ⱓ 硯 ǹ ؼߴٴ

.
̱ κ ʹ ޸ ̱ùΰ ̱(ֱ 3 1 183 ̱ü) 迡 ߻ ҵ濡 ؼ ΰѴ.   ص ̱û(IRS) ̿ ϴµ ұ ̾ , κ ̱ڵ ù Ǽ Ǵ Ƿ ϰ ɰ ̱ûκ ޱ ϰ ־.
縦 ްų ޴ ߿ ϳ ࿡ ǹ  ִġ ϴ ̰, к ̾߱ ڸ ̱û ̱ο Ϸ ʴ ϵ ؼ ̱ǹ Ѿ Ѵٴ ̴.

Ʒ ٿ ⼼ ΰ ̱ ܿ ̱ ֱǡ(Long-term Resident, LTR)ڵ ԵDZ δ ֱ ⼼( ⼼)  ϵ ϰڴ.

. ̱û ϴ ùα ֱ
ùα (1) ̱ܱ̳ տ ùα ϰų, (2) ̱ο ùα⸦ 뺸 Ŀ ΰ ùαǻ ϰų, (3) ̱ο ùαǻ ϰų, Ǵ (4) ̹ ùα ùα 쿡, ùαڰ ùα Ѵ.

ֱ (1) ֱڰ Ⱥ(Department of Homeland Security) Form I-407 Ŀ Ⱥο ֱڰ ֱ ߴٰ ϰų, (2) ̹ι(Immigration and Nationality Act) ؼ ߹ Ŀ ̱ ⱹ http://www.taxnlaw.co.kr/bbs/skin/orange_kor/write.gif, Ǵ (3) ̱ ü ̱ ùαڰ 뱹 ָ ϰ ̸ ̱û忡 뺸Ѵٸ, ֱڰ ֱ Ѵ.

. Ű ǹ
̱ ùα̳ ֱ ϴ ڴ ̱ûForm 8854 ϸ鼭 Űؾ Ѵ. ̽Űÿ ̱ ڷμ ǹ ӵȴ. Ʒ Ѵ Ű ǹڰ ⼼ ǹ ƴϴ.

. ǹ (Covered Expatriate)
̱ ùα̳ ֱ Ѵٰ ؼ ⼼ ؾ ϴ ƴϴ.  Ű ǹڵ 2008 6 16 Ŀ ùα̳ ֱ (1) ϱ 5Ⱓ $151,000 ʰϰų, (2) ⳯¥ ڻ Ѿ $2,000,000 ̻̰ų, Ǵ (3) 5Ⱓ ǹ ؼߴٴ Form 8854 ؼ Ѵٸ, ⼼ ǹ ߻ϰ ȴ.
׷ (1) ̱ ¾鼭 ̽ùα ߱ڰ ؼ ̱ ٸ ϸ ݺ ̱ Ⱓ 10 , Ǵ (2) 18.5 ̱ ٸ ⱹ ̼ڰ ⱹ ̱ Ⱓ 10 쿡, ǹڿ ȴ.

. 絵
ǹ ΰ ⼼ ϴ ƴϴ.  켱 ̱ ùαڳ ֱڰ DZ ߴ ڻ ⼼ 󿡼 ȴ.   ڻ 尡(Fair Market Value) ãƾ Ѵ.  ã 尡 絵ҵ ϵ 2012 $651,000 絵ҵ濡 ȴ.
絵׿ ùα̳ ֱ μҵ漼 Ͽ (ְ 15%) Ͽ ⼼ Ѵ.   ڿ Ǵ 絵ҵ漼 15% ϰ, 2012 ǹ 絵ҵ(尡 ) $751,000 ؾ ⼼ $651,000 ʰ 絵 $100,000 15% $15,000̴.

.
(2012 $651,000) 絵׿ 絵ҵ漼(Capital Gain Tax) ΰȴ.  絵ҵ漼 μҵ漼 ش ڻ Ⱓ 10% Ǵ 15% ȴ.   Ȳ ͼ(Net Investment Income Tax) 3.8% ߰ ؾ ִٴ ̴.  ͼ Ʒ ϸ ȴ.

. Ű
̱ ùα̳ ֱ 4 15(ݺ 10 15) Form 1040(Ǵ Form 1040NR) Form 8854 ۺؾ Ѵ.   ҵ Form 1040(Ǵ Form 1040NR) Ű ʾƵ 쿡 Form 8854 ¥ ۺؾ Ѵ
̱ ùα̳ ֱ غ ų10Ⱓ 4 15(ݺ 10 15)Form 8854 ۺؾ Ѵ.

. Űó
Form 1040 ̳ Form 1040NR ݺ Űؾ ϴ ǹ 쿡, ̱̳ ܱ ּҿ ̱û ּ Form 8854 ÷ؼ ۺؾ Ѵ.   Ʒ ּ Form 8854 纻 ۺؾ Ѵ.
Department of the Treasury
Internal Revenue Service
Philadelphia, PA 19255-0549
Form 1040 ̳ Form 1040NR ݺ Ű ǹ 쿡, ּ Form 8854 ۺؾ Ѵ.

. Ű
̸, ּܱ, , ̱ ùα̳ ֱ , ̱ üⰣ ܿ 2012 ̶ 5Ⱓ , ڻ, , ڻ ԰ 尡, ǥ Ͱ꼭, ε ڱݾ, 𿬱 ߰ Űؾ Ѵ.

ī. ¡
Form 8854 ؾ ǹ ʾ 쳪, ̳ 쿡, Form 8854 ǹ ߴٰ ֵǾ $10,000 ¡ ΰȴ. ո ƴ ¡ ִ.
Ÿ.

   1. ٽ ̱ ùα̳ ֱڷ ֵ
̱ ùα̳ ֱ 10 ̱ üⰣ 1⿡ 30(þ 湮 60)̻ 쿡, ٽ ̱ ùαڳ ֱڷ ֵǾ ؿ 迡 ߻ Կ ؼ ̱ û ǹ ߻Ѵ.

   2. ͼ(Net Investment Income Tax)
2013ʹ ùα̳ ֱ ϴ ̱ ֡ ڰ κΰݺ(Married Filing Jointly) , Աݾ(Modified Adjusted Gross Income) $250,000(κΰݺ $125,000) ʰѴٸ ⼼ ܿ ͼ(Net Investment Income Tax) ߰ ΰ ִ.   ͼ ʰ 絵׿ ؼ3.8%̴.

   3. Ӽ(Succession Tax)
̱ ùα̳ ֱ Ŀ ̳ 꿡 ؼ (Donee) 尡 ְ 35%(2012 ) Ӽ ؾ Ѵ.  ٸ ڰ ̱ ùα Ӽ ȴ.   $13,000(2012 ) ؼ ΰ ʴ´.
׷Ƿ ̱ ùα̳ ֱ Ѵٸ, 尡   ְ $5,120,000(2012 ) 꿡 ؼ Ӽ ִ.

   4. ⱹ (Form 1040-C Ǵ Form 2063)
̱ ùα̳ ֱ ⱸϴ , ⱹ ּ 2 ̱û 湮Ͽ, ⱹ ⱹ ҵ Form 1040-C Ǵ Form 2063 ؼ ϰ ̸ ؾ Ѵ. Ŀ μݺ ؼ ݰ ̰ Ȳ ȯ ްų, ߰ ؾ Ѵ.
̱û (IRS Field Assistance Area Director) (Form 1040-C ǴForm 2063, 2Ⱓ ݺ ) ɻؼ Ż ̳ ٰ ǴܵǸ, ǹ ؼ(Certificate of Compliance) ϰ ȴ. ڴ ̱ ⱹؼ ȵȴ.
← End



[Title]
Expatriation Tax (̱ ֱ ⼼)



  Important   26 →   Foreign Account Tax Compliance Act (FATCA)    
  Important   25 →   What is FATCA?    
  Important   24 →   Report Foreign Bank and Financial Accounts    
  Important   23 →   International Taxpayers    
  18 →   01 ؿܱ Ű  
  15 →   FATCA IDES Technical FAQs  
  13 →   FBAR FATCA  
  12 →   ѱ û ̱ FATCA 5 5  
  10 →   What is FATCA?  

1 [2]   Next →
     
       

[Category]


  • Ҽ(ΰó) Ϲ, ,
  • (⺻)
  • Ű븮
  • Ư 븮,Һ
  • ҵ漼(Income TAX) ΰó ȿȮ & û & Ҽ
  • Ӽ(Estate TAX) & (Gift TAX) ΰó ȿȮ & û & Ҽ
  • μ(Corporate TAX) ΰó ȿȮ & û & Ҽ
  • ΰġ(VAT) ΰó ȿȮ & û & Ҽ
  • 絵ҵ漼 ΰó ȿȮ & û & Ҽ
  • 漼ΰó ȿȮ & û & Ҽ
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  • Ģ, ü , ŷ (ε & ֽ ǽŹ & 絵ҵ漼 ΰóû & Ҽ)
  • 絵 & ΰġ ΰó ȿȮ & û & Ҽ
  • ߰߱ Ӱ
  • ݰ Inflation
  • BEPS, TRANSFER PRICING(ȸ,Ż,)
  • U.S.A. Federal Gift Tax, Estate Tax for NON-RESIDENTS (̱ ,ֱ Ӽ,)
  • U.S.A. Federal Capital Gain Tax for NON-RESIDENTS (̱ ,ֱ 絵ҵ漼)
  • U.S.A. Federal Income Tax for NON-RESIDENTS (̱ ,ֱ ҵ漼)
  • U.S.A. Foreign Account Tax Compliance Act [FATCA ̱ 繫 ؿ ڻŰ(ǹ) (ؿܱ) ]-5̻
  • U.S.A. Federal TAX - Basics (̱ )
  • U.S.A. Federal Gift Tax, Estate Tax (̱ ,Ӽ)
  • U.S.A. IRS Foreign Bank Account Report [FBAR. ̱ û ؿܱ½Ű(ǹ) ]-1̻
  • U.S.A. Federal & State Tax News
  • U.S.A. Federal Capital Gain Tax (̱ 絵ҵ漼)
  • U.S.A. Federal Income Tax (̱ ҵ漼)
  • U.S.A. STATE Income Tax(̱ ֺ State ҵ漼)
  • U.S.A. State Property TAx
  • U.S.A. State Estate & Inheritance, Gift Tax

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