Eli nqaku lixubusha iimfuno zokubhaliweyo zabathengi base-US phantsi kwe-FATCA.
Yiyiphi Inkokhelo njenge-Asset yezeMali yangaphandle
Iimpahla zezimali zangaphandle, okanye "iimpahla zezimali zangaphandle" njengoko i-IRS ibibiza, iquka:
- Iingxelo zezemali zigcinwe kumaziko emali ngaphandle kwe-United States, njenge-akhawunti yebhanki, i-akhawunti ye-investment kunye neemali ezihlangeneyo;
- Amasheya, amabhondi okanye ezinye iziqinisekiso ezikhishwe ngumntu ongeyena-US kwaye engabanjwanga nge-akhawunti ye-investment.
- Nayiphi na inzala kwimbutho yangaphandle, njengentlangano yangaphandle, ubambiswano lwangaphandle, okanye ukuthembela kwamanye amazwe;
- Nasiphi na isilivere semali okanye isivumelwano esine-issuer okanye umlingani ongeyena mntu wase-US.
Utyalo-mali lwangaphandle olugcinwe nge-akhawunti yase-US-based investments ayikho ingxelo kwiFomu 8938.
Ngubani ofunekayo ukufake ifomu 8938
Ngokuqinisekileyo bonke abahlawuli berhafu be-US bachaphazeleka yiFATCA. Kodwa ngoku, i-IRS idinga kuphela abahlawuli berhafu bodwa ukuba babike iimpahla zabo zezimali zangaphandle.
Imiyalelo ye-IRS yeFomu 8938 ibhekisela "kubantu abathile" kwaye ichaza xa kufuneka ingxelo. Abantu aba "bachaziweyo" balandelayo bangafunwa ukuba bafake ifom ye-Fomu 8938: abahlali base-US, abahlali abahlala kuzo, abahlali abangahlali kuzo abakhethiweyo ukuba baphathwe njengokungathi bahlala kubaphambukeli abahlala kuzo, nabahlali abangahlali kuzo eMelika Samoa okanye ePuerto Rico.
(Ukuze uthole iinkcukacha ezingaphezulu, jonga Ngaba kufuneka ndifake ifomu 8938, "Ingxelo yeeAfa zeMali eziPhandle" kwiwebhusayithi ye-IRS.gov.)
Ukubika izithintelo zeFom 8938
Abathengi baya kufuna ukulandelelanisa imilinganiselo emibini yexabiso lemarike yee-asethi zabo zezemali zangaphandle: ixabiso eliphezulu le-asethi nanini na ngexesha lonyaka kunye nexabiso le-asethi ekupheleni konyaka werhafu. Abathengi baya kuthi bathathe ixabiso lazo zonke ixabiso eliphezulu kunye nesixa-mali semali yokuphela konyaka. Ezi totali zisetyenziselwa ukuchonga ukuba ixabiso leempahla lidlulile kwiimimiselo zokubika. Ukuba kunjalo, abahlawuli berhafu baya kufuneka baxele zonke iimpahla zabo zezimali zangaphandle kwi-IRS. Ukuba imingcele ayifumanekanga, abahlawuli berhafu abafunwa ukuba bafake ifomu 8938.
I-IRS ibeke imimandla eyahlukileyo kwiintlobo ezahlukeneyo zabahlawuli berhafu, ngale ndlela:
- Umntu ongatshatanga ohlala eUnited States kufuneka afake ifom ye-IFR 8938 ukuba ixabiso lemarike yeempahla zayo zezimali zangaphandle likhulu kunama-50,000 kwi-date yokugqibela yonyaka okanye ngaphezulu kwama-75,000 ayi-$ nangamaxesha athile kunyaka.
- Abantu abashadile abafakela ngokubambisana kunye nokuhlala eUnited States kufuneka bafake ifom ye-IFR 8938 ukuba ixabiso lemarike yeempahla zabo zezimali zangaphandle likhulu kunama-100,000 kwi-date yokugqibela yonyaka okanye ngaphezulu kwama-150,000 kwiiyiphi ixesha kunyaka.
- Abantu abashadile abafakela ngokwahlukileyo kwaye bahlala eUnited States kufuneka bafake ifomu 8938 ukuba ixabiso lemarike yeempahla zabo zezimali zangaphandle likhulu kunama-$ 50,000 ngosuku lokugqibela lonyaka okanye ngaphezulu kwama-75,000 kwiiyure ngexesha lonyaka.
- Umntu ongatshatanga ohlala ngaphandle kwe-United States kwaye eyanelisayo nokuba ngaba iimvavanyo zokuhlala okanye ukuhlolwa kwezinto ezibonakalayo kufuneka zifake iFomu 8938 ukuba ixabiso lemarike yeempahla zabo zezimali zangaphandle likhulu kunama-200,000 kwixesha lokugqibela lomnyaka okanye ngaphezulu kwama-300,000 kwi- kunyaka.
- Abantu abatshatileyo bafaka ngokubambisana ngokuhlala ngaphandle kwe-United States baze banelise ukuba ngaba iimvavanyo zokuhlala okanye ukuhlaziywa kwimizimba kufuneka zifake ifomu 8938 ukuba ixabiso lemarike yeempahla zabo zezimali zangaphandle likhulu kunama-400,000 kwixesha lokugqibela lomnyaka okanye ngaphezulu kwama-600,000 ngexesha lonyaka.
- Abantu abatshatileyo befakela ngokwahlukileyo kwaye bahlala ngaphandle kwe-United States baze banelise ukuba ngaba iimvavanyo zokuhlala okanye ukuhlolwa kwezinto ezibonakalayo kufuneka zifake ifomu 8938 ukuba ixabiso lemarike yeempahla zabo zezimali zangaphandle likhulu kunama-200,000 ngonyaka ngosuku lokugqibela kunyaka okanye ngaphezulu kwama-300,000 nanini na ngexesha lonyaka.
(Jonga kwakhona kwiImiyalelo yeFom 8938, icandelo malunga noBani kufuneka uFake.)
Indlela Yokuxabisa Impahla Yangaphandle
Iimpahla zezimali zangaphandle zilinganiswa kusetyenziswa ixabiso lemarike elifanelekileyo kwixabiso apho i-asethi ifakwe kuyo. Abathengi baya kufuna ukuba babone ixabiso lexabiso lemarike elona lifanelekileyo kakhulu kwi-asethi nanini na ngexesha lonyaka kunye nexabiso elifanelekileyo lemarike ngomhla wokugqibela wonyaka. Ezi xabiso zeemarike zitshintshwa zibe ngama-dollar ase-US ngokusebenzisa izinga lokutshintshwa kwemali ngosuku lokugqibela lonyaka. Abathengi bafanele basebenzise imali yokutshintshiselana kwemali eposwe yiNkonzo yoLawulo lwezeMali yeSebe leNondyebo. Ukuba eli phepha leWebhsayithi alubhale uluhlu lwemali efunekayo, abahlawuli berhafu bangasebenzisa ezinye iinkcukacha zolwazi ngokubanzi. Abathengi baya kufuna ukucacisa imali yangaphandle, ixabiso lokutshintshwa esetyenzisiweyo, kunye nomthombo wolwazi lokutshintshiselwa kwezinga ukuba ngaphandle kwalabo bathunyelwe kwiNkonzo yoLawulo lwezeMali.
Ngexesha lokufakela ifomu 8938
Ifomu 8938 ifakwe kwiFomu ye-1040 yentlawulo. Ukufakela ukongezwa kwandisa ixesha lokufaka ifomu 8938.
Ulwakhiwo lweFomu 8938
Ifomu 8938 ichaza yonke ingcaciso efuna ukuxelwa kwi-IRS. Ifomu 8938 inamalungu amane:
Icandelo I li-akhawunti yezemali, njenge-deposit okanye i-akhawunti yokuphepha kunye neziko lemali.
Icandelo II lenye yeentlobo zeempahla zeemali, ezifana nezitokisi, iintlawulo kunye nezinye izixhobo zemali.
Ifomu 8938 inegumbi lendawo eyodwa kwiCandelo I kunye ne-asethi enye kwiCandelo II. Abathengi bangasebenzisa iiFomu ezininzi ezingama-8938 njengoko zifunekayo ukunika ingxelo yeempahla zabo zezimali zangaphandle.
Icandelo lesi-III sisishwankathelo esibonisa apho ingeniso evela kwiimpahla zezimali zangaphandle zibikwe kwenye indawo kwi-tax return.
Icandelo IV isishwankathelo seentlobo ezithile zeempahla zezimali ngaphandle kokunika ingxelo kwiFomu 8938 kuba olo lwazi luchazwe kwenye indawo kwingxelo yerhafu.
Indlela yeFomu 8938 ephathelele kwiNgxelo yeAkhawunti yeBhanki yangaphandle
Ifomu 8938 ifana neenguqu ezidala zeNgxelo yeAccount Bank (FBAR). Kodwa ifomu 8938 icela iinkcukacha ezikhulu kwaye isebenza ngenjongo eyahlukileyo kuneFBAR. Injongo yeFomu 8938 kukuququzelela ukuthotyelwa komthetho wengeniso yangaphakathi (FATCA) kwaye inxalenye yerhafu yokubuyisela irhafu, kwaye ithathwa njengolwazi oluyimfihlo lokubuyisela irhafu. Injongo ye-FBAR ukuthotyelwa koMthetho weNgcaciso yeBhanki, ayiyiyo inxalenye yerhafu yokubuyiswa kweerhafu, kwaye ayithathwa njengolwazi oluyimfihlo lokubuyisela irhafu. I-FBAR ingaba kwaye ikwabelwana ngazo kwiarhente karhulumente kwaye isetyenziswe ngokubanzi yiNgcaciso yeNkqubo yoLwaphulo-mthetho lweSebe leNgcaciso yezeMali ukulandelela nokulwa nokuthengwa kwemali ngamazwe ngamazwe. Ifomu 8938 yenzelwe ukusebenzisa i-Internal Revenue Service yokulwa nokukhutshwa kwentlawulo yamazwe ngamazwe.
Kwakhona, Ifomu 8938 icela ulwazi malunga neempahla zangaphandle, ezibandakanya i-akhawunti yangaphandle ephethe i-asethi, ngelixa i-FBAR icela ulwazi kuphela ngee-akhawunti zangaphandle.
Abathengi abanemfuno yokufakela ifomu ye-Fomu 8938 mhlawumbi banembopheleleko yokubika ngokubanzi ulwazi olufanayo kwi-FBAR, echazwe ngokwahlukileyo kwiSebe lezeNondyebo. I-FBAR iyadingeka ukuba nayiphi na umntu wase-United States (kuquka iinkampani kunye nezinye izinto) ubuncinane ubuncinane be-$ 10,000 ezigcinwe kuma-akhawunti angaphandle nangaliphi na ixesha kunyaka. Nangona kunjalo, iintlobo zeengxelo zemali ezichazwe kwiFBAR zihluke kakhulu kwiintlobo zeeakhawunti ezixelwe kwiFomu 8938.
I-IRS inayo ishadi elinokuqhathaniswa ngokucacileyo kweFomu 8938 kunye neemfuno ze-FBAR.
Izigwebo eziphathelele kwifomu 8938
I-IRS inokumisela isohlwayo se-$ 10,000 ngenxa yokungaphumeleli kwifayile yeFomu 8938 ngomhla wokuhlawula ukubuyiswa kwentlawulo (kubandakanywa izandiso), okanye ukufakela ifomu engaphelelanga okanye engacacanga ifomu 8938. Ukuba ifomu 8938 ayizange ifakwe kwiintsuku ezingama-90 ezisesikweni i-IRS, ngoko i-IRS iyakwazi ukuvavanya izigwebo ezongezelelweyo ze-R10 000 ngosuku lweentsuku ezingama-30 (okanye inxalenye yeentsuku ezingama-30) ukuba iFom 8938 iyaqhubeka ingeniswa, ukuya kwi-penalty enkulu ye-$ 50,000.
Ukuba akukho fomu ye-8938 ifakwe kwaye i-IRS inquma ukuba umntu ohlawula irhafu unayo enye impahla okanye iimpahla zezimali zangaphandle ezifunekayo ukuba zibikwe, i-IRS ivumelekile ukuba ifune ukuba i-asethi yemali yangaphandle inexabiso elaneleyo lokuhlangabezana nemigangatho yokubika. Izigwebo ziyakususwa xa umrhafi-mali angabonisa isizathu esingafanelekanga sokungabhengezi impahla kwiFomu 8938.
Izibonelelo zeFATCA:
- I-Internal Revenue Code izigaba 6038D (iimfuneko zokunika ingxelo), 6662 (iintlawulo), kunye ne-6501 (ummiselo wokunciphisa).
- Ifom 8938 , Ingxelo yeeAthi zeMali eziPhandle
- Imiyalelo yeFomu 8938
- Ukuthelekiswa kweFomu 8938 kunye neemfuno zeNgxelo zeNgxelo zeBhanki yeNgaphandle
- Isishwankathelo seMigangatho yeFATCA
- Inkcazo yeCandelo 6038D iMimiselo yesikhashana neyeMiselweyo
- I-TD 9567, iMimiselo yesikhashana kunye nemiqathango yokuBika kweeAthi zeMali eziPhandle (ezifingqiweyo yi-IRS kwisikhonkco ngasentla)
- Ikomidi elidibeneyo leNkcazo yezoBucala zeNkcazo (JCX-4-10)
- Ama-akhawunti ase-Offshore: Isishwankathelo se-FATCA kunye neKamva eliyiNtloko, iphepha eliqondayo nguJichard Harvey, oncedisayo ukubhala iFATCA xa esebenza kwi-IRS.