海外公司申報表
IRS 5471

IRS 5471 U.S. Persons With Respect To Certain Foreign Corporations
以下為要申報的個人或機構
  1. 美國稅務居民擁有外國公司 10% 權利。
申報時注意事項
  1. 罰則有3類 6038(a)60466662(j)。
    1. Section 6038(a) - Form 5471 and Schedule M
      • 缺報、遲報外國公司。每年度 $10,000。
      • 經通知補報,90 天內未報,加罰 $10,000。
      • 90 天後,每 30 天未報,再加罰 $10,000。
      • 最高可到 $60,000。
      • 缺報、遲報外國公司。每年度減少 10% 抵稅額度。
      • 經通知補報,90 天內未報,再減少 5% 抵稅額度。
      • 90 天後,每 3 個月未報,再減少 5% 抵稅額度。
      • 例外,若能舉出合理原因且是非故意缺報、遲報,則可以不罰。
    2. Section 6046 - Form 5471 and Schedule O
      • 缺報、遲報外國公司。每年度 $10,000。
      • 經通知補報,90 天內未報,加罰 $10,000。
      • 90 天後,每 30 天未報,再加罰 $10,000。
      • 最高可到 $60,000。
      • 缺報、遲報外國公司。每年度減少 10% 抵稅額度。
      • 經通知補報,90 天內未報,再減少 5% 抵稅額度。
      • 90 天後,每 3 個月未報,再減少 5% 抵稅額度。
      • 例外,若能舉出合理原因且是非故意缺報、遲報,則可以不罰。
    3. Section 6662(j) Undisclosed foreign financial asset understatement
      • 因缺報、遲報而產生欠稅。罰該欠稅金額的 20%。
      • 例外,若能舉出合理原因且是非故意缺報、遲報,則可以不罰。
  • 合理原因說明書(The Statement of Reasonable Cause)
  • 無關逃稅保證書(Certification of Not Engaged in Tax Evasion)
  • 美國稅務 - 表格 海外資產 稅務 表格
    Peter Duh (杜弘偉)
    IRS Enrolled Agent(EA)
    IRS Certifying Acceptance Agent(CAA)
    IRS e-File Provider
    International Tax
    Nonresident Alien Tax
    FATCA, FBAR, FEIE
    ITIN, EIN, LLC
    Tel: 972-522-9445
    Dallas, Texas
    Streamlined Filing Compliance Procedures, SFCP
    Disclaimer:
    The information contained in the article is intended only as an educational guide and SHOULD NOT be interpreted as legal advice or taxation advice.
    Readers of this information are advised to seek an attorney, certified public accountant(CPA) or enrolled agent(EA) if legal advice or taxation advice is needed. Laws and their interpretation are subject to change at any time. Thus, the accuracy of this information cannot be guaranteed.
    Actions taken by readers based on this information are solely at their own risk. Neither the author, Peter Duh, nor the commentators and reactors of Facebook shall have any liability stemming from the information contented in the articles provided.