補報肥咖 FATCA 8938
Delinquent Submission FATCA 8938

不合補報條件的狀況必須選擇 海外稅務自首計畫 OVDP簡易遵從程序 FSCP
條件
  1. 沒有欠稅,
  2. 有合理原因,
  3. 須附上
    1. 合理原因說明書 (The Statement of Reasonable Cause)
    2. 非蓄意疏失說明書 (The Statement of Non-Willful Neglect)。
    3. 無關逃稅保證書 (Certification of Not Engaged in Tax Evasion)
    4. 以上三項可以合併。
  4. 不在 IRS 民事調查過程中,
  5. 不在 IRS 刑事調查過程中,
  6. IRS 還未通知缺報肥咖 FATCA 8938。
確定
  1. 缺少合理原因說明書,按照遲報論處。
  2. 缺少非蓄意疏失說明書,按照遲報論處。
  3. 缺少無關逃稅保證書,按照遲報論處。
  4. 不會自動引起查稅。
  5. 有可能按一般選取原則查稅。
不確定
  1. 不保證不會有處罰。
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
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