補報肥爸 FBAR 114
Delinquent Submission FBAR 114

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. 非蓄意(non-willful)缺報,
  3. 須說明非蓄意原因
  4. 不在 IRS 民事調查過程中,
  5. 不在 IRS 刑事調查過程中,
  6. IRS 還未通知缺報肥爸 FBAR。
確定
  1. 缺少非蓄意原因,按照遲報論處。
  2. 保證不會有處罰。
  3. 不會自動引起查稅。
  4. 有可能按一般選取原則查稅。
不確定
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.