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ATTORNEY [ licensed to practice in KOREA, U.S.A., ILLINOIS ] LEE, JAE WOOK
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Start →ؿܱڻ꺸 FATCA ƽó?2020.03.09. 10:59 FBAR ٸ ǹ ִµ, ٷ FATCA ϴ ؿܰ½Ű(Foreign Account Tax Compliance Act)Դϴ. FATCA FBAR Ҿ ϰ ִ ؿܰµ ְ ܾ IRS ϴµ, ¿ ؼ ϴ FBAR нϴ. FBAR ƴ϶ FATCA ڰ ֽϴ. ٸ FATCA Ǿ?ѹ ڵȯFATCA Ż ؿܱ 2010 Ǿ 2013 ǽõǾϴ. ̱ ؿܱ ٸ ȣȯ ξϴ. 츮 ʹ 2014 ѹ ڵȯ üǾ FATCA ش ѱ û ؼ ̱ IRS ϰ ֽϴ. , ؿܱڻ Ű ʾƵ IRS ľ ֽϴ. ѹ̰ ڵȯ ѱ ƴ϶, ̱ ѱ ϸ ̱ ϰ ִ ڻ ѱ û ؾ մϴ. ȯ 캸 Ʒ ϴ. ̿ ѱ ̱ ȯ Ż ؿ ҵ Ż ġ ϰ ؾ մϴ. ̱ ڶ ݵ ˾ƾ ؿܰ½Ű ؿܱڻ꺸(FATCA) ؼ ˾ƺڽϴ. FATCA ǹFATCA (1)̱ ǹ ѱ ¸ ǹ ΰ (2)ѱ(ؿ)
IRS Ű ϵ Ǿ ֽϴ. FATCA ǹ ؼ 캾ϴ. (1) ̱ ǹ ؿ ڻ̱ Ư ؿ ڻ꿡 Ͽ IRS ѵ , ҵ漼 Ű 1040 8938 ÷Ͽ մϴ. FATCA ؿ ڻ⺻ ؿ(ѱ) , ֽ(ֽ ), , ݵ ܱ , ä/ä ؿ(ѱ) Ʈʽʿ ؿ(ѱ) ڻ ؾ մϴ. п
ݾ ϸ, ʿ Ʒ ϴ. – , ȣ,
/ , ְ ܾ, ֽ/ , ȯ, ̸ ּ մϴ. FBAR FATCA ڻFATCA FBAR Ͻô е ŵ, ؿܱڻ Ʒ ٸϴ.
ؿܱ¿ FBAR ϴ ݸ,
FATCA ؿܱ¿ Ҿ ¿ Ե ȸ б Դϴ. , ؿܿ Ӵ ̳ õ ε ƴմϴ. FBAR FATCAFACTAFBAR ̱ ֱ/ùα IRS 183 Ʈ(Substantial Presence Test) (Resident Alien) U.S. Person̶, ų ҵ FATCA ǹڿ شϴ üũ ؾմϴ. FATCA ؾϴ ڻ ؾ Ѿ ڿ ش, IRS Ű ҵ ų ҵݾ ̸̾ ҵ漼 Ű ǹ ٸ FATCA ʿ ϴ. FATCA رݾ FATCA ڻݾ 캸,
ȥο Ű ѵ ٸϴ. ̱ ϴ ̱ ǹڰ ̱(Single Status) , ؿ ڻ Ѿ ߿ ѹ̶ $75,000 ʰ߰ų ؿ ڻ Ѿ $50,000 ʰϸ FATCA ˴ϴ. κ ջ Ű(Married Filing Jointly Status) , ؿ ڻ Ѿ ѹ̶ $150,000 ʰ߰ų $100,000 ʰϸ FATCA Դϴ. ݸ, ؿܿ ϴ ̱ ǹڴ ̱ Ű , ؿ ڻ Ѿ Ϸ ڻ Ѿ $300,000 ʰ߰ų $200,000 ʰϸ Դϴ. ؿܿ ϸ κջ Ű Ѵٸ, ڻ Ѿ Ϸ $600,000 ʰϰų $400,000 ʰ 쿡 FATCA Դϴ. FATCAؿܱڻ Ʒ ٸ Ŀ 쿡 FATCA 8938 ߺ ۼ ʿ ϴ. – 3520̳ 3520-A Ź(trust) ؿܿ (foreign gift) – 5471 ؿ – 8621 ؿ ȸ Դϴ. FATCA ɱ?ؿ ڻ Ű ְ $10,000 ̸, IRS ̺ ߰Ͽ ÿ ߰ ִ $50,000 Ű ڻ꿡 Ͽ 40% ΰ˴ϴ. , ̺ Ÿ ΰ ʽϴ. FATCA ҽȿ ݺ ҽȿ ϴ. , ҵ Ǿ 3, $5000 ʰ ҵ Ǿٸ 6 ҽȿ þϴ. (2) ؿ ̱ ǹ ؿ̱ܰ ϴ ؿܱڻ ϱ ֽϴ. ٷ ؿ (Foreign Financial Institutions, FFI) Դϴ. ؿ FATCA IRS FFI üϿ, ü ο (participating) FFI, (non-participating) FFI з˴ϴ. FFI ̱ ǹڰ ǹڰ ǰ̳ , 10% Ѵ (ֽ) ؿ ¿ ؼ IRS ؾ մϴ. شؿ Ʒ ϴ. – Ϲ : saving bank, commercial bank, saving and loan association, thrifts, credit union, building societies – Ÿ ڻ ϴ : broker-dealer, clearing organization, trust companies, custodial bank – , , , ŷ : mutual funds, fund of funds, exchange-traded funds, hedge funds, venture capital funds ؿ ܵ˴ϴ. – α شϴ – ϵ – ұԸ – شؾϴ ¿, – Commercial/ Checking/ Savings/ , Investment Certificate, Certificate of deposit – ǰ ֽ, ä, ǰ ϴ , Ư ä, Ư 赵 ش˴ϴ. IRS ϴ 뿡 ̸, ּ, ¹ȣ, ĺ ȣ(ITIN), ܰ ġ(value) ̸, / ҵ, ° ü ݾ մϴ. ̿ FFI ܾ հ谡 $50,000( $250,000) ʰϴ , U.S. Person ľϱ ű ۼϴ Ȯμ (self-certification) ؾմϴ. , ּ, , 븮 ּ, ۱ ̱ ǹ θ ľϿ ش ų û մϴ. û IRS ų 9 ֽϴ. , FATCA ǹ ʴ FFI ̱ ڿ , ҵ ݾ 30% õ¡Ͽ IRS մϴ. ġݱ ̱ ΰ ؿ(ѱ) ̱ IRS ؾϴ FATCA ǹ ȳصȽϴ. FBARŭ FATCA κе ֽϴ. FATCA IRS Ű α Streamlined Procedures ҵ溸 3 FBAR 6 Ͽ û ֽϴ. Streamlined Procedures α IRS ̳ڵ ϱ Ͻ ϰ ִ αν, IRS ߴ ִٰ ǥ߽ϴ. ѷ Ͻñ ٶϴ. ← End |
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Copyright 1997-2024
TAX & LAW (ݰ )
site ϴ ƴϸ, ̰ "" Ƿ(¶ ƴ϶ å Ⱓ Ƿ) Ǹ մϴ. , Ƿʿ Ȥö ִٸ, װ ƴϸ, Ͽ ̰ų ̶ Ͻñ ٶϴ. ұϰ ̸ ̶ ϽŴٸ, ϴ Ʈ ƴ϶ Ͽ (å Ⱓ Ƿ) Ƿ Ͻʽÿ. 繫ǿ Ͻ κ ƴմϴ. |
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