Ingxelo yeAkhawunti yeBhanki yangaphandle (FBAR) ibangelwa ngo-Juni 30 ngonyaka.
Olutsha lweKhalenda ka-2013 Ukubika
- Ingxelo yeeNgxelo zeBhanki yangaphandle kunye neeNkcazo zeMali zafakwa kwiFom yeSebe leNondyebo ifom 90-22.1 (ifom yangaphambili) kwaye ngoku ibizwa ngokuba yiFomCEN Ifomu 114.
- Ikopi engenanto yeFomCEN Ifomu 114 ingalandwa kwi-FBAR E-Filing ikhasi leNgcaciso yezoKhenketho zezeMali kunye nokucofa kwikhonkco ye-FinCEN Report 114. Le download PDF.
- Ingxelo ibhalwe ngokuthe ngqo kwiNgcaciso yeNkqubo yoLwaphulo-mthetho (FinCEN), eliyinxalenye yeSebe le- US Treasury .
- I-FinCEN idinga ukuba iingxelo ze-akhawunti zebhanki zangaphandle zifakwe ngekhompyutha ngewebhu ye-FinCEN. Uncedo ngoncedo lwekhompyutheni, bhekisa kwii-FinCEN imiyalelo efumaneka kwiFayile yeFBAR (pdf).
Ukubika iingxelo zeBhanki zangaphandle
Kufuneka unike ingxelo ngeakhawunti obambe kwiibhanki zamanye amazwe nakwamanye amaziko emali ukuba ibhalansi yakho epheleleyo kuyo yonke i-akhawunti yakho i-$ 10,000 okanye ngaphezulu nanini na ngexesha lekhalenda. Oku kuyinyani iingxelo zokuba ungumnikazi kunye neakhawunti ongeyena umnini kodwa unamandla okuqhuba intengiso egameni lomnini-akhawunti.
Bika i-akhawunti yemali yelizwe langaphandle okanye ube negunya lokutyikitya usebenzisa i-FinCEN Ifomu 114. Le fomu iyinto enokuzichaza kakuhle. Uya kunika ulwazi malunga nawo onke ama-akhawunti akho eemali aqhutywe kumazwe angaphandle, njengegama lebhanki okanye isikhungo sezimali apho i-akhawunti ibanjwe, inombolo yakho ye-akhawunti kunye ne-balance balance.
Qaphela ukuba ingxelo ye-Akhawunti yebhanki yangaphandle ifakwe kwi-akhawunti nganye. Izibini ezitshatileyo kufuneka zifake iingxelo ezihlukeneyo okanye ingxelo enye. Kuba i-akhawunti eneebhanki ezininzi okanye abantu abanegunya lokutyikitya banokuthi banabantu abaningana okanye amashishini abhengeze ingxelo efanayo kwiingxelo ze-akhawunti zebhanki zangaphandle.
Ziziphi iiNkcazo zeNgxelo zeMali zeNgaphandle ezixelwayo?
Ezi zintlobo zeeakhawunti zezimali ziza kufuneka zichazwe kwiNgxelo yeAkhawunti yeBhanki yangaphandle xa udibana nomqathango wokufakela ukufunwa:
- Iibhanki zebhanki (ukujonga nokugcina imali)
- Iingxelo zentengo
- Iimali zoMbutho
- Ama- akhawunti kunye nomhlalaphantsi
- I-Securities kunye nezinye i-akhawunti ze- brokerage
- Ikhadi yemali kunye neakhawunti yamakhadi ekhredithi
- Iinshorensi yobomi kunye neentlawulo ezixabisekileyo
Ziziphi iintlobo zee-akhawunti zebhanki kunye ne-akhawunti yezimali ezifunekayo ukuba zibikwe kwiNondyebo zixutyushwa ngokubanzi kwi-31 CFR Ingxenye 1010 nakwiSebe leNondyebo inkcazo yeembuyekezo zabo kule migaqo eyapapashwa ngoFebruwari 24, 2011, kwiRejista ye-Federal ( http://edocket.access.gpo.gov/2011/pdf/2011-4048.pdf ). Ndikudlulisela kulooxwebhu ngokuhlalutya ngokuchanekileyo malunga naluphi uhlobo lweengxelo zemali ezixelwayo.
Nini ukuFayile
Ifom ye-FinCEN ye-114 iphela ngomhla we-30 kaJuni wonyaka ngamnye ukubika iingxelo zebhanki zangaphandle ezikuloo khalenda wangaphambili. Ingxelo ye-akhawunti yebhanki yangaphandle kufuneka ifumaneke ngoJuni 30. I-FinCEN idinga ukuba ifomu 114 ifakwe kwi-elektroniki.
Kuthekani ukuba ulahlekelwa ngumhla wokugqibela? I-IRS okwangoku iqhuba isicwangciso sokubhengeza ngokuzithandela se-offshore kubantu abafuna ukufakela iingxelo zeakhawunti zebhanki zangaphandle kunye neemfuno zokunika ingxelo yengeniso yangaphandle yangaphandle.
Abantu abaqwalasela le nkqubo yokubhengeza ngokuzithandela kufuneka badibane nommeli weerhafu ngaphambi kokuthatha inxaxheba kule nkqubo ye-IRS.
Kuphi ukuFayile
Ifomu 114 ifakwe ngekhompyutha ngeNkqubo yoLwaphulo-mthetho lweNkundla yezoLimo, efumaneka kwi-bsaefiling.fincen.treas.gov/main.html.
Ukuba ufuna enye indlela yokufakela ngekhompyutha, biza umnxeba we-FinCEN woNcedo kwi-800-949-2732 (i-free-free ngaphakathi e-United States).
Ukusuka ngaphandle kwe-United States, fowuna i-703-905-3975 (ayikho inkokhelo).
IiFom kunye nemiyalelo
- Ifom ye-114 engenanto ingalandwa kwiWebhusayithi ye-FinCEN kwi-bsaefiling.fincen.treas.gov/NoRegFBARFiler.html. Khangela ikhonkco ebhalwe "I-FINCEN Report 114"
- Imiyalelo yokuzalisa i-FBAR (pdf)
- Indlela yokufaka ifayile yeFBAR ngekhompyutha (pdf)
- Ifomu 114a, Ingxelo yokugunyazwa kwiFayile yeFayile (i-pdf, ifaka imiyalelo). Olu catshulwa lisetyenziselwa ukugunyaza i-preparer yeprofayili ukuba ifake iFBAR ngekhompyutha yakho egameni lakho.
- I-FBAR E-Filing FAQs (pdf)
Ukufumana Uncedo lwezobugcisa ngeFBAR
Abantu baseMerika banokufumana uncedo kwiingxelo zabo zebhanki zangaphandle ngokubiza i-IRS ngo-866-270-0733 (i-free-free ngaphakathi e-United States) okanye i-313-234-6146 (engekho i-free-free, kubafowuni ngaphandle kwe-US). Le fayili yocingo ikhona ngoMsombuluko ukuya kuLwesihlanu, ngo-8 ukuya ku-4: 30 nge-Eastern Time. Unokuthumela i-imeyile imibuzo ehlobene neFBAR kwi-FBARquestions@irs.gov.
Ukufumana uncedo ngemibandela yokufaka i-elektroniki, qha ga mshelana ne-BSAEFilingHelp@fincen.gov okanye ngokubiza iDisk yoNcedo lwe-BSA E-Filing kwi-866-346-9478 (i-free-free in the United States). Idiski yoNcedo e-E ivula ngoMvulo ukuya kuLwesihlanu ukususela ngo-8 ukuya kwe-6 ukuya kwe-6 ebusuku.
Ukulungelelanisa i-FBAR kunye neRhafu yeRhafu
Nangona ingxelo yengxelo yebhanki yangaphandle ayifom ifomu yerhafu kwaye ingeniswa kwi-IRS, ulwazi olunxulumene ne-akhawunti yebhanki yangaphandle lungadinga ukulungiswa kunye nolwazi malunga nokubuyiswa kwentela.
Ingeniso eveliswe ngaphakathi kweli phephancwadi zezimali zangaphandle ichazwa kwingeniso yerhafu yengeniso kunyaka umvuzo uzuzwa. Uya kuxela ingeniso yangaphandle ngaphandle kohlobo lwenzuzo engenayo. Umzekelo, inzala kunye nezihlawulelo ziza kuxelwa kwiShedyuli yakho B, ukuzuza kwempembelelo kwiShedyuli D, njalo njalo. Ukuba ufumana igalelo okanye inzala kula ma-akhawunti, qiniseka ukujonga ibhokisi kwiCandelo III Umgca 7a weShedyuli B kwaye ubonise ilizwe okanye amazwe apho unayo i-akhawunti.
Kwezinye iimeko, umntu unokufuna ukufaka Ifomu 8938, Ingxelo yeeAthi zeMali zangaphandle, ngokubuyisela irhafu. Ifomu leerhafu lihluke kwingxelo yebhanki yangaphandle, nangona iqulethe ulwazi olufanayo. Kukho imimandla eyahlukileyo yokufunwa kwee-akhawunti zangaphandle. Ngeenjongo zeFomu 8938, umyinge uqala kwiibhalansi ze-akhawunti zangaphandle ze-US $ 50,000 ngomhla wokugqibela wonyaka okanye i-US $ 75,000 nanini na ngexesha lonyaka. Kukho imingcele ephakamileyo yokubika kwiibini ezitshatileyo ezifakela kunye kunye nabantu baseMerika abahlala kwamanye amazwe. Isalathisi esilandelayo kwi-IRS inokuba luncedo: Ukuthelekiswa kweFomu 8938 kunye ne-FBAR Izidingo. Ukongezelela, nayiphi na irhafu yerhafu ehlawulwa kwingeniso yangaphandle ingafaneleka kwiNkcitho yeThafu yangaphandle kwiFomu 1116 .
Ngubani omele afake i-TD F 90-22.1
Umhlali ngamnye wase-US okanye uhlanga olungabemi, ubambiswano, i-corporation, i-estate, okanye i-trust kumele ifake i-TD F 90-22.1 ukuba "inomdla kumali okanye igunya lokutyikitya, okanye elinye igunya phezu kwee-akhawunti zezimali, kubandakanywa ibhanki, ukukhuseleko, okanye ezinye iintlobo Iingxelo zezimali kwilizwe lasemzini, ukuba ixabiso elibanzi lale akhawunti lidlula i-$ 10,000 nanini na ngexesha lekhalenda. " (Ukususela kwiiNgcebiso zeTD F 90-22.1)
Ngaphandle kokuFowulwa
Awudingi ukunika ingxelo kwi-akhawunti egcinwe kwii-ofisi zamabhanki ase-US, nangona ezo mabhanki zifumaneka kumazwe angaphandle. Iibhanki zempi zibhekwa njengeebhanki zasekhaya zase-US. Awudingi ukubika i-akhawunti egcinwe kwiibhanki ezikuGuam, ePuerto Rico, nase-Virgin Islands zase-US. Kananjalo akudingeki ukuba ubike i-akhawunti esekelwe e-US egcinwe yisebe okanye ukwahlula kwebhanki langaphandle.
UMthetho woLawulo lweNgxelo yeeNgxelo zeBhanki zangaphandle
Umthetho ofuna ukuba izakhamuzi zaseUnited States kunye nabahlali abahlala kuzo ukubika ingxelo zabo zebhanki zangaphandle zifumaneka kwi-31 CFR Isahluko X (ngaphambili 31 CFR 103).
Icandelo 103.24 lifundeka ngale ndlela:
Sec. 103.24 Iingxelo zeengxelo zezimali zangaphandle.(a) Umntu ngamnye ophantsi kolawulo lwama-United States (ngaphandle kwesibonelelo semali yomntu wase-United States) onomdla, okanye isignesha okanye elinye igunya, ibhanki, i-securities okanye enye i-akhawunti yemali kwelinye ilizwe liya kubika Ubuhlobo obunjalo noMkomishinala weNgeniso yeNgaphakathi ngamnye kunyaka apho ubuhlobo obunjalo bukhona, kwaye luya kunika ulwazi olunje njengoko luza kubaliswa kwifom yokunika ingxelo enqunywe nguNobhala ozakufakwa ngabo bantu. Abantu abanomdla kwiimali ezingama-25 okanye ngaphezulu zee-akhawunti zezimali zangaphandle bafuna kuphela inqaku lokuba le nyaniso kwifomu. Abantu abanjalo baya kufuneka ukuba banikele ngolwazi olunzulu malunga neakhawunti nganye xa kucelwa nguNobhala okanye umthunywa wakhe. (31 CFR 103.24)
I-Statute yemingcele yeNgxelo yeBhanki yangaphandle
Kukhona imimiselo emithandathu yemingcele yokuvavanywa kwezigwebo zomntu, kunye neminyaka emihlanu yokuvavanywa kwezigwebo. (Umthombo: Umbutho weBar State State Bar, ukhankanya i-31 USC section 5321 (b) (1) kunye ne-18 USC icandelo 3282.)
I-IRS icebisa ukuba abahlawuli berhafu bafanele ukugcina ingxelo ye-akhawunti yebhanki yelizwe langaphandle iminyaka emihlanu. "Iirekhodi kufuneka zigcinwe ixesha elingama-5 ukususela ngoJuni 30 wonyaka olandelayo kunyaka wekhalenda ezibikwe kwaye kufuneka zifumaneke ukuba zihlolwe njengoko zinikezelwe ngumthetho. Ukugcina ikopi yeFBAR ifakwe kuncedisa ukunelisa iimfuno zokugcina irekhodi. "U Ukongezelela, ndincoma ukuba abahlawuli berhafu bafanele ukugcina iikopi zeengxelo zabo zebhanki kunye neengxelo zabo zebhanki zangaphandle kwiminyaka emithandathu (ehambelana nomthetho omde kakhulu wexesha lokunciphisa).
Izigwebo zokungafaki
ISebe leNondyebo linokubeka isigwebo esinzima ngokusilela ukufakela i-TD F 90-22.1.
"Izigwebo zomthetho kunye nolwaphulo-mthetho, kubandakanyeka kwiimeko ezithile i-intlawulo engekho ngaphezu kwe-500,000 yeeRandi kunye nokuvalelwa entolongweni engekho ngaphezu kweminyaka emihlanu, kunikezelwa ukuhluleka ukufaka ingxelo, ukunikezela ngolwazi kunye nokufakela ingxelo engamanga okanye yobuqhetseba." (Ukusuka kwiSaziso soMthetho woBucala kwiFomu 90-22.1)
Ngokommeli weerhafu uWoward Rosen, ezi zihlwayo zilandelayo ziyakuhlolwa:
- Ukungaphumeleli ukuFakela isohlwayo- ukuya kwii-250,000 zamawaka kunye / okanye ukuya kwi-5 iminyaka entolongweni ngenxa yimuphi na umntu "olwaphulo mthetho" iimfuno zokufayile. (31 CFR 5322a isohlwayo)
- Isohlwayo sobuqhetseba - ukuya kwii-500,000 zamawaka kunye / okanye ukuya kwi-10 iminyaka entolongweni ngenxa yomntu "olwaphuloza" ngokuyimfuneko ukuba afake "njengenxalenye yempatho yomsebenzi ongekho mthethweni obandakanya ngaphezu kwe-$ 100,000 kwiinyanga ezili-12." (31 CFR 5322b isohlwayo)
- Inkohlakalo yeNkcukacha yobuxoki - efanelekileyo okanye kwiminyaka eyi-5 entolongweni ngenxa yomntu onikezela ngeengxelo zobuxoki, ezikhohlisayo, ezikhohlisayo okanye zobuqhetseba kwi-TD F 90-22.1; okanye ukuya kwi-8 iminyaka entolongweni ukuba ulwazi olubuxoki luquka ubundlobongela basekhaya okanye bangaphandle. (18 CFR 1001 isohlwayo)
Imibuzo eyongezelelweyo
Imibuzo eyongeziweyo malunga nale micimbi kufuneka iqwalaselwe kwi-IRS irhafu yerhafu yokuncedisa irhafu kwi-800 (8 800-1040), eyona yintengiso ye-IRS. I-arhente iye yasungula i-hotline ekhethekileyo ngokukodwa ukujongana nemiba yokubika ingxelo yebhanki yangaphandle (866) 270-0733 (i-free-free) okanye (313) 234-6146 (ayikho inkokhelo). Imibuzo inokuthunyelwa nge-imeyile kwi-IRS kwi-FBARquestions@irs.gov .