簡易遵從程序 - 肥爸肥咖自首 - 民事
SFCP, Streamlined Filing Compliance Procedures

條件
  1. 有欠稅,
  2. 個人(自然人),包括遺產,
  3. 住國內國外處理不同,
  4. 非蓄意行為 (non-willful conduct),
  5. 須附上
    1. 非蓄意行為自白書 (The Narrative of Non-Willful Conduct)。
      • 疏忽 - negligence
      • 不慎 - inadvertence
      • 錯誤 - mistake
      • 誤解法律 - good faith misunderstanding of the requirements of the law.
    2. 補稅結算證明書 (The Certification of Failure to Pay Tax)。
    3. 罰款結算證明書 (The Certification of Miscellaneous Offshore Penalty)。
      • 住國外 - 不必
  6. 不在 IRS 民事調查過程中,
  7. 不在 IRS 刑事調查過程中,
  8. IRS 還未通知缺報肥爸 FBAR,肥咖 FATCA 8938 等。
處理
  1. 修正過去 3 年稅單。把未報海外收入加入,
  2. 補報過去 6 年肥爸 FBAR 114,
  3. 補報過去 3 年肥咖 FATCA 8938,
  4. 補報過去 3 年其他欠缺的海外資產報表,
  5. 支付稅款,
  6. 支付罰款。
確定
  1. 海外帳戶的資料會和銀行資料比對。
  2. 不會自動引起查稅。
  3. 有可能按一般選取原則查稅。
  4. 未來要守法申報。
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
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