美國海外銀行及金融機構帳戶申報(FBAR)
美國海外銀行及金融機構帳戶申報
USA/Report of Foreign Bank and Financial Accounts (FBAR)
On February 24, 2011, the Treasury Department published final regulations amending the FBAR regulations. These regulations became effective March 28, 2011, and apply to FBARs required to be filed with respect to foreign financial accounts maintained in calendar year 2010 and for FBARs required to be filed with respect to all subsequent calendar years.
美國財政部於2011 年2 月24 日頒佈修訂海外銀行及金融機構帳戶申報的最 終規定。這些法規於2011 年3 月28 日起生效，條例適用於所有持海外銀行及金融機構帳戶人士，必須提交2010 年度所持有的海外銀行及金融機構帳戶，及隨後年度的相關資料。
金融帳戶類型
- 銀行帳戶如儲蓄帳戶、支票帳戶、定期存款
- 證券帳戶，如共同基金
- 證券衍生工具帳戶
誰需要申報海外銀行及金融機構帳戶
United States persons are required to file an FBAR if:
- The United States person had a financial interest in or signature authority over
at least one financial account located outside of the United States; and - The aggregate value of all foreign financial accounts exceeded $10,000 at any time during the calendar year to be reported.
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若符合以下規定之美國人須申報海外銀行及金融機構帳戶：
- 美國人在海外擁有最少一個財務賬戶並有財務利益或簽署權;
- 在申報年度內的任何一個時間點所有海外帳戶的總額超過10,000 美元。
United States person means United States citizens; United States residents; entities, including but not limited to, corporations, partnerships, or limited liability companies created or organized in the United States or under the laws of the United States; and trusts or estates formed under the laws of the United States.
美國人是指美國公民，美國居民，法人組織，包括且不僅限於在美國或根據 美國法例成立的股份有限公司，合夥公司，有限責任公司，還有根據美國法例成 立信託及遺產都包含在內。
申報FBAR的期限與方式
The FBAR is an annual report and must be received by the Department of the Treasury on or before June 30th of the year following the calendar year being reported. Do Not file with federal income tax return.
FBAR為年度申報表格且須於每年的6月30日或之前讓美國財政部收到。若帳戶 的持有人在任何時間點達到10,000美元的門檻，申報FBAR的到期日為下一年度的6 月30日。該表格不要與聯邦稅一起申報。填寫表格TD F 90-22.1後，郵寄到美國財政部P.O. Box 32621, Detroit, MI 48232-0621
沒有申報將被罰款
There are penalties associated with not filing.
A person who is required to file an FBAR and fails to properly file may be subject to a civil penalty not to exceed $10,000 per violation. If there is reasonable cause for the failure and the balance in the account is properly reported, no penalty will be imposed. A person who willfully fails to report an account or account identifying information may be subject to a civil monetary penalty equal to the greater of $100,000 or 50 percent of the balance in the account at the time of the violation.
帳戶持有者如需要申報FBAR，但是沒做申報將會有民事罰款，每項過失違反最多處罰10,000 美元。
- 非故意違反且最後有留存帳戶記錄則不會有罰款。
- 故意未申報FBAR或未留存帳戶記錄者
故意未申報者，將會有民事罰款徵收100,000美元，或違反時帳戶中所存有金額的50%，金額較高者為罰款。
填報FBAR的相關規定行之有年(主要針對美國公民或居民)，但多年來被納稅人忽略。
而在今年，美國會計師被要求在為納稅人報稅時，必須代為填報。因此只能說這是原有的法令，只不過歐巴馬上台後，反應美國政府加強對公司、合夥組織及信託的海外帳戶追查趨於嚴格執行。
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