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ATTORNEY [ licensed to practice in KOREA, U.S.A., ILLINOIS ] LEE, JAE WOOK
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Start →̱ û (IRS) ݺ ǹ ô е World Wide Income (̱ 迡 ҵ ) ݺ ϼž Ѵٴ ƽ ̴ϴ. ݺӸ ƴ϶ ؿܿ ( ѱ) ° ִ е Ϲ ݻӸ ƴ϶ ٸ ĵ鵵 ϼž ȴٴ ˴ϴ. ̱ û ѱ û ְ ûѴٸ 籹 µ ȸ ˰ ֽϴ. IT ϸ鼭 ̷ ϵ鵵 ϰ Ǿ. ̱ ݺ ϼž ϴ е Ű ž ؿ 2Դϴ. FBAR FATCA ̿ شѴٰ ְڴµ. û (IRS) Ʈ Ȯغø ϴ. https://www.irs.gov/businesses/comparison-of-form-8938-and-fbar-requirements
̹ ÿ FBAR 캸 մϴ. "" θ ؿ Ű (FBAR) Foreign Bank and Financial Accounts Report ĪԴϴ. FinCEN Report 114 ؾ ϴ ̱ 繫 (Department of the Treasury) Դϴ.
Department of the Treasury Financial Crimes Enforcement Network ٿ FinCEN̶ ϴµ, ̱ 繫 ˴ܼӺ ؼϽ ֽϴ. ̱ ؿڱ , ڱ ˿ ش ִ ϰ ϴ Դϴ. FBAR Ѵٰ ؼ ̶ Ͻô е ִµ ƴմϴ. ȴ ó FBAR û ƴ϶ 繫η ϴ Դϴ. ü ٸӴ ¡ ƴ϶ ؿ ڻ꿡 ϰ ϶ Դϴ. FBAR ؾ ϴ ǹ ִ ̱ Ϸ ؿ $10,000 ( õ 鸸) Ѵ´ٸ ؾ մϴ. ( Ӹ ƴ϶ Trusts, Estates, Corporation ش) ϳ ´ $10,000 ƴ϶ 1 $10,000 Ѵ ִٸ FBAR ϼž ˴ϴ.
ѱ ̱ ֱڰ ѱ 5 ݰ° ִµ,
4 ´ 10 ְ ϳ ¿ 1 Ϸ 3 Դٰ ϴ 5 հ谡 $10,000 ( 1õ1鸸 ) ѱ 5 ΰ FBAR մϴ. Ӹ ƴ϶ A ȸ CFO ְ ȸ Check Ѵٸ Signature authority ( ִ Ǹ) ִٰ , ̷ 쿡 FBAR ؾ մϴ. ܼ »Ӹ ƴ϶ ֽ, ä, ߾ ݵ ԵǸ ( Ӹ ƴ϶ ) ܾ ƴ϶ ְ ݾ (Maximum value) ϰԲ Ǿ ֽϴ. ֱٿ ٲ Ͽ ⺻ μҵ漼 ϰ 4/15Դϴ. , 10/15ϱ ( û ʾƵ) 6 ڵ մϴ ó ۵ǰ ȿǾ ص ŰⰣ ΰ Ǹ Ͽ Ƿ ϴ ϴ. $100,000 ( 1 1õ ) ̽Ű ݾ 50% , ū ݾױ ΰ ֽϴ. FBAR Ѵٰ ƴϱ ǹ ִ ؿ ¸ е ġ մϴ. ← 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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