[US Tax] What are some of the Civil penalties and the Criminal charges that might apply if you fail to file US tax or/and information returns and the IRS examines you?

[US Tax] What are some of the Civil penalties and the Criminal charges that might apply if you fail to file US tax or/and information returns and the IRS examines you?

Penalties are imposed and interests are charged on the underpayment of taxes if you fail to file and pay tax returns.

Depending on a taxpayer’s particular facts and circumstances, the following penalties could apply:

Fail to be compliance with	Civil penalties	Criminal charges
FinCEN Report 114, Report of Foreign Bank and Financial Accounts (FBAR)	A penalty for failing to file FBARs. United States citizens, residents and certain other persons must annually report their direct or indirect financial interest in, or signature authority (or other authority that is comparable to signature authority) over, a financial account that is maintained with a financial institution located in a foreign country if, for any calendar year, the aggregate value of all foreign financial accounts exceeded $10,000 at any time during the year. The civil penalty for willfully failing to file an FBAR can be as high as the greater of $100,000 or 50 percent of the total balance of the foreign financial account per violation. See 31 U.S.C. § 5321(a)(5). Non-willful violations that the IRS determines were not due to reasonable cause are subject to a $10,000 penalty per violation.	Failing to file an FBAR subjects a person to a prison term of up to ten years and criminal penalties of up to $500,000.
Form 8938 reporting the taxpayer’s interest in certain foreign financial assets (FATCA)	Beginning with the 2011 tax year, a penalty for failing to file Form 8938 reporting the taxpayer’s interest in certain foreign financial assets, including financial accounts, certain foreign securities, and interests in foreign entities, as required by IRC § 6038D. The penalty for failing to file each one of these information returns is $10,000, with an additional $10,000 added for each month the failure continues beginning 90 days after the taxpayer is notified of the delinquency, up to a maximum of $50,000 per return.	A person who fails to file a tax return is subject to a prison term of up to one year and a fine of up to $100,000. No statute of the limitation is applicable to failure to file. Filing a false return subjects a person to a prison term of up to three years and a fine of up to $250,000. A person convicted of tax evasion is subject to a prison term of up to five years and a fine of up to $250,000. A person convicted of conspiracy to commit offense or to defraud the United States is subject to a prison term of not more than five years and a fine of up to $250,000. A person convicted of conspiracy to defraud the government with respect to claims is subject to a prison term of up to not more than 10 years or a fine of up to $250,000.
Form 3520, Annual Return to Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts.	A penalty for failing to file Form 3520, Annual Return to Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts. Taxpayers must also report various transactions involving foreign trusts, including creation of a foreign trust by a United States person, transfers of property from a United States person to a foreign trust and receipt of distributions from foreign trusts under IRC § 6048. This return also reports the receipt of gifts from foreign entities under IRC § 6039F. The penalty for failing to file each one of these information returns, or for filing an incomplete return, is the greater of $10,000 or 35 percent of the gross reportable amount, except for returns reporting gifts, where the penalty is five percent of the gift per month, up to a maximum penalty of 25 percent of the gift.
Form 3520-A, Information Return of Foreign Trust With a U.S. Owner	A penalty for failing to file Form 3520-A, Information Return of Foreign Trust With a U.S. Owner. Taxpayers must also report ownership interests in foreign trusts, by United States persons with various interests in and powers over those trusts under IRC § 6048(b). The penalty for failing to file each one of these information returns or for filing an incomplete return, is the greater of $10,000 or 5 percent of the gross value of trust assets determined to be owned by the United States person.
Form 5471, Information Return of U.S. Persons with Respect to Certain Foreign Corporations	A penalty for failing to file Form 5471, Information Return of U.S. Persons with Respect to Certain Foreign Corporations. Certain United States persons who are officers, directors or shareholders in certain foreign corporations (including International Business Corporations) are required to report information under IRC §§ 6035, 6038 and 6046. The penalty for failing to file each one of these information returns is $10,000, with an additional $10,000 added for each month the failure continues beginning 90 days after the taxpayer is notified of the delinquency, up to a maximum of $50,000 per return
Form 5472, Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business	A penalty for failing to file Form 5472, Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business. Taxpayers may be required to report transactions between a 25 percent foreign-owned domestic corporation or a foreign corporation engaged in a trade or business in the United States and a related party as required by IRC §§ 6038A and 6038C. The penalty for failing to file each one of these information returns, or to keep certain records regarding reportable transactions, is $10,000, with an additional $10,000 added for each month the failure continues beginning 90 days after the taxpayer is notified of the delinquency.
Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation	A penalty for failing to file Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation. Taxpayers are required to report transfers of property to foreign corporations and other information under IRC § 6038B. The penalty for failing to file each one of these information returns is ten percent of the value of the property transferred, up to a maximum of $100,000 per return, with no limit if the failure to report the transfer was intentional.
Form 8865, Return of U.S. Persons With Respect to Certain Foreign Partnerships	A penalty for failing to file Form 8865, Return of U.S. Persons With Respect to Certain Foreign Partnerships. United States persons with certain interests in foreign partnerships use this form to report interests in and transactions of the foreign partnerships, transfers of property to the foreign partnerships, and acquisitions, dispositions and changes in foreign partnership interests under IRC §§ 6038, 6038B, and 6046A. Penalties include $10,000 for failure to file each return, with an additional $10,000 added for each month the failure continues beginning 90 days after the taxpayer is notified of the delinquency, up to a maximum of $50,000 per return, and ten percent of the value of any transferred property that is not reported, subject to a $100,000 limit.
A tax return under IRC § 6651(a)	A penalty for failing to file a tax return imposed under IRC § 6651(a)(1). Generally, taxpayers are required to file income tax returns. If a taxpayer fails to do so, a penalty of 5 percent of the balance due, plus an additional 5 percent for each month or fraction thereof during which the failure continues may be imposed. The penalty shall not exceed 25 percent.
A tax payment under IRC § 6651(a)(2)	A penalty for failing to pay the amount of tax shown on the return under IRC § 6651(a)(2). If a taxpayer fails to pay the amount of tax shown on the return, he or she may be liable for a penalty of .5 percent of the amount of tax shown on the return, plus an additional .5 percent for each additional month or fraction thereof that the amount remains unpaid, not exceeding 25 percent.
Minimum late filing	If you file your return more than 60 days after the due date or extended due date, the minimum penalty for late filing is the smaller of $135 or 100 percent of the unpaid tax.
A tax matter under IRC § 6662	An accuracy-related penalty on underpayments imposed under IRC § 6662. Depending upon which component of the accuracy-related penalty is applicable, a taxpayer may be liable for a 20 percent or 40 percent penalty.
A tax matter under IRC §§ 6651(f) or 6663	Fraud penalties imposed under IRC §§ 6651(f) or 6663. Where an underpayment of tax, or a failure to file a tax return, is due to fraud, the taxpayer is liable for penalties that, although calculated differently, essentially amount to 75 percent of the unpaid tax.

Note:

(1) If you are an alien (not a U.S. citizen), you are considered a nonresident alien unless you meet one of two tests. You are a resident alien of the United States for tax purposes if you meet either the green card test or the substantial presence test for the calendar year (January 1-December 31).

(2) April 15 was the tax day deadline for most people. If you file your federal tax return late and owe tax with the return, two penalties may apply. The first is a failure-to-file penalty for late filing. The second is a failure-to-pay penalty for paying late. If the failure-to-file penalty and the failure-to-pay penalty both apply in any month, the maximum amount charged for those two penalties that month is 5 percent. If you are due a refund there is no penalty if you file a late tax return. But if you owe tax, and you failed to file and pay on time, you will usually owe interest and penalties on the tax you pay late. You should file your tax return and pay the tax as soon as possible to stop them.

(4) File even if you can’t pay. In most cases, the failure-to-file penalty is 10 times more than the failure-to-pay penalty. So if you can’t pay in full, you should file your tax return and pay as much as you can. Use IRS Direct Pay to pay your tax directly from your checking or savings account. You should try other options to pay, such as getting a loan or paying by debit or credit card. The IRS will work with you to help you resolve your tax debt. Most people can set up an installment agreement with the IRS using the Online Payment Agreement tool on IRS.gov.

The U.S. Streamlined Filing Compliance Procedures  

The U.S. IRS Streamlined Filing Compliance Procedures (SFCP) are available to taxpayers certifying that their failure to report foreign financial assets accounts (FBAR & FATCA) and pay all tax due in respect of those assets accounts did not result from willful conduct on their part. The taxpayers who are eligible for and use the SFCP may reduce penalties completely or substantially.  

• Streamlined Foreign Offshore Procedures (SFOP): Reduce penalties completely  

• Streamlined Domestic Offshore Procedures (SDOP): Reduce penalties substantially (50%→5%) 

The U.S. Delinquent FBAR Submission Procedures  

The U.S. IRS Delinquent FBAR Submission Procedures (D-FBAR) are available to taxpayers who do not need to use the Streamlined Filing Compliance Procedures (SFCP), but who have not filed a required report of FBARs. The IRS will not impose a penalty for the failure to file the delinquent FBARs for the taxpayers. 

The U.S. Delinquent International Information Return Submission Procedures  

The U.S. IRS Delinquent International Information Return Submission Procedures (DIIRSP) are available to taxpayers who do not need to use the Streamlined Filing Compliance Procedures (SFCP), but who have not filed one or more required international information returns. The IRS will not impose a penalty for the failure to file the international information returns for the taxpayers.  

• Applicable International Information Return: IRS Form 3520, 3520-A, 5471, 5472, 926, 8865, etc. 

Source: IRS

※ The tax, accounting, or tech business information above is for your reference, and is not legally binding.

[미국세무] 해외거주 미국인 개인의 미국세무신고의무와 의무불이행 시 처벌조항

1. 미국 개인소득세신고/납부 의무

미국 세법상 일정금액(2017년 기준 $10,400, 싱글)이상 소득이 있는 미국밖 해외거주 미국 시민권자와 미국 영주권자는 전세계 소득을 합산하여 미국 국세청(IRS)에 다음해 4월 15일까지 개인소득세신고/납부를 해야합니다. 해당 미국 시민권자와 미국 영주권자는 2개월까지 자동 연장하여 6월 15일까지 신고할 수 있으며 추가연장신고를 신청하여 승인된 경우 최장 6개월까지 연장하여 10월 15일까지 신고할 수 있습니다. 해당 납세자는 미국 소득세 신고 시 외국근로소득공제, 외국납부세액공제 및 기타공제를 통해서 실질적으로 미국에 납부할 세액을 대폭 낮추거나 전액 공제받을 수 있습니다.

또한 미국 시민권자와 미국 영주권자 이외 미국 세법상 거주자요건과 소득요건을 만족하는 개인은 미국비자종류에 상관없이 미국 국세청(IRS)에 다음해 4월 15일까지 개인소득세신고/납부를 해야합니다. 해당 개인은 2개월까지 자동 연장하여 6월 15일까지 신고할 수 있으며 추가연장신고를 신청하여 승인된 경우 최장 6개월까지 연장하여 10월 15일까지 신고할 수 있습니다.

2. 미국 해외금융자산계좌신고 의무

2.1. FBAR

미국 세법상 미국인에게 미국밖 최소한 1개 이상 지분 또는 서명권한이 있는 해외금융자산계좌의 총 합산액이 과세기간 1년동안 한번이라고 $10,000를 초과한 경우 FBAR (Report of Foreign Bank and Financial Accounts)를 다음해 4월 15일까지 신고해야 합니다. (연장조건은 매년 상이)

2.2 FATCA

미국 세법상 미국인이 보유한 미국밖 특정한 해외금융자산계좌의 총 합산액이 일정액(다음표 참고)을 초과하고 해당 자산에서 소득이 단 $1라도 발생한 경우 FATCA(Foreign Account Tax Compliance Act)를 개인소득세 신고 시 함께 신고해야 합니다.

신고지위	미국내 거주 미국인	미국밖 거주 미국인
싱글	연중 $75,000 또는 연말 $50,000	연중 $300,000 또는 연말 $200,000
부부개별	연중 $75,000 또는 연말 $50,000	연중 $300,000 또는 연말 $200,000
부부합산	연중 $150,000 또는 연말 $100,000	연중 $600,000 또는 연말 $400,000

3. 미국 국제정보신고 의무

미국납세자가 아래 국제정보신고 (International Information Return)에 적용을 받는다면 반드시 신고해야 합니다.

1) Form 3520, Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts

2) Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner

3) Form 5471, Information Return of U.S. Persons With Respect To Certain Foreign Corporations

4) Form 5472, Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business

5) Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation

6) Form 8865, Return of U.S. Persons With Respect to Certain Foreign Partnerships, etc. 

4. 미국 해외금융자산계좌 자진신고 간소화 절차

미국 해외금융자산계좌 자진신고 간소화 절차 (Streamlined Filing Compliance Procedures, SFCP)는 해외금융자산계좌 (FBAR & FATCA) 미신고와 세금 미신고/미납부가 고의가 아님을 증명할 수 있는 미국 납세자에게 제공되는 미국 국세청 (Internal Revenue Service, IRS) 자진신고 프로그램입니다. SFCP를 통해서 벌금을 전액 사면 받거나 대폭 경감할 수 있습니다.

1) 미국 비거주자 자진신고 간소화 절차 (Streamlined Foreign Offshore Procedures, SFOP): 벌금 전액 사면 

2) 미국 거주자 자진신고 간소화 절차 (Streamlined Domestic Offshore Procedures, SDOP): 벌금 대폭 경감 (50%→5%)

5. 미국 누락 해외금융자산신고 절차

미국 누락 해외금융자산신고 절차 (Delinquent FBAR Submission Procedures, D-FBAR)는 미국 해외금융계좌 자진신고 간소화 절차 (SFCP)는 필요하지 않지만 FBAR 신고를 하지 않은 미국 납세자에게 제공되는 미국 국세청 (Internal Revenue Service, IRS) 신고 절차입니다. 본 절차를 통해서 벌금없이 누락된 FBAR 의무를 이행할 수 있습니다.

6. 미국 누락 국제정보신고 절차

미국 누락 국제정보신고 절차 (Delinquent International Information Return Submission Procedures, DIIRSP)는 미국 해외금융계좌 자진신고 간소화 절차 (SFCP)는 필요하지 않지만 국제정보신고를 하지 않은 미국 납세자에게 제공되는 미국 국세청 (Internal Revenue Service, IRS) 신고 절차입니다. 본 절차를 통해서 벌금없이 누락된 국제정보신고 의무를 이행할 수 있습니다.

• 적용 국제정보신고서 종류: IRS Form 3520, 3520-A, 5471, 5472, 926, 8865 등

8. 미국 세무신고의무불이행 시 처벌조항

미국 세무신고의무불이행 시 미신고/미지급에 대해서 아래설명과 같이 가산금(벌금)이 부과되며 가산금(벌금)과 별도로 미지급금액에 대해서 IRS에 정한 이자율에 따라 이자가 발생합니다.

1) 개인소득세신고/납부 불이행 시

위반사항	민사벌금	형사처벌
A tax return under IRC § 6651(a)	소득세 미신고 가산세. 소득세 신고를 해야 하는 납세자가 소득세 신고를 안한 경우 세금잔액에 5% 가산금과 추가로 매달 5%씩 (일할계산) 가산. (총 25% 한도).	세금 미신고 납세자는 징역 1년이하와 벌금 $100,000. 소득세 미신고는 소멸시효 미적용. 세금 허위신고 납세자는 징역 3년이하와 벌금 $250,000. 세금 탈세 납세자는 징역 5년이하와 벌금 $250,000. 미국에 범죄를 저지르거나 사취하려는 음모로 유죄판결을 받은 납세자는 징역 5년이하와 벌금 $250,000. 클레임 (claims)과 관련해 정부를 사취하려는 음모로 유죄판결을 받은 납세자는 10년이하 징역 또는 벌금 $250,000.
A tax payment under IRC § 6651(a)(2)	소득세 미지급 가산세. 납세자가 신고서의 세금을 납부하지 않은 경우 세금잔액에 5% 가산금과 추가로 매달 0.5%씩 (일할계산) 가산. (총 25% 한도).
Minimum late filing	납세자가 신고기한 또는 연장신고기한 보다 60일이상 신고를 하지 않았다면 지체신고에 대한 최저벌금은 $135와 미지급금의 100% 중 최소금액만큼 부과.
A tax matter under IRC § 6662	지급미달에 부과되는 신고불성실 가산세. 신고불성실의 종류에 따라 20% 또는 40% 벌금부과.
A tax matter under IRC §§ 6651(f) or 6663	사기행위에 의한 지급미달 및 미신고는 미납액에 75%의 벌금부과.

2) FBAR & FATCA 신고 불이행 시

위반사항	민사벌금	형사처벌
FinCEN Report 114, Report of Foreign Bank and Financial Accounts (FBAR)	FBAR를 의도적으로 미신고한 경우 미신고 한건당 $100,000 또는 해외금융계좌 총잔액의 50% 중 큰 금액만큼 벌금부과. IRS가 판단할 때 합리적인 사유가 아닌 비의도적 미신고는 미신고 한건당 $10,000만큼 벌금부과.	FBAR 미신고한 납세자는 징역 10년이하와 벌금 $500,000.
Form 8938 reporting the taxpayer’s interest in certain foreign financial assets (FATCA)	Form 8938 (FATCA) 미신고 납세자는 신고서당 $10,000 벌금과 신고누락을 통보받고 90일 후부터 매월 $10,000 벌금추가 (신고서당 최대 $50,000까지 한도).	세금 미신고 납세자는 징역 1년이하와 벌금 $100,000. 소득세 미신고는 소멸시효 미적용. 세금 허위신고 납세자는 징역 3년이하와 벌금 $250,000. 세금 탈세 납세자는 징역 5년이하와 벌금 $250,000. 미국에 범죄를 저지르거나 사취하려는 음모로 유죄판결을 받은 납세자는 징역 5년이하와 벌금 $250,000. 클레임 (claims)과 관련해 정부를 사취하려는 음모로 유죄판결을 받은 납세자는 10년이하 징역 또는 벌금 $250,000.

3) 국제정보신고 등 불이행 시

위반사항	민사벌금	형사처벌
Form 3520, Annual Return to Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts.	Form 3520를 미신고하거나 누락신고한 경우 벌금은 $10,000 또는 총보고 금액의 35% 중 큰 금액만큼 벌금부과. 단 해당 금액중 증여금액은 제외 (증여금액은 증여액의 매월 5%씩 벌금부과하고 최대 25%까지 벌금부과됨).	세금 미신고 납세자는 징역 1년이하와 벌금 $100,000. 소득세 미신고는 소멸시효 미적용. 세금 허위신고 납세자는 징역 3년이하와 벌금 $250,000. 세금 탈세 납세자는 징역 5년이하와 벌금 $250,000. 미국에 범죄를 저지르거나 사취하려는 음모로 유죄판결을 받은 납세자는 징역 5년이하와 벌금 $250,000. 클레임 (claims)과 관련해 정부를 사취하려는 음모로 유죄판결을 받은 납세자는 10년이하 징역 또는 벌금 $250,000.
Form 3520-A, Information Return of Foreign Trust With a U.S. Owner	Form 3520-A 미신고 또는 누락신고한 경우 벌금은 $10,000 또는 자산총액의 5% 중 큰 금액만큼 벌금부과.
Form 5471, Information Return of U.S. Persons with Respect to Certain Foreign Corporations	Form 5471 미신고 납세자는 신고서당 $10,000 벌금과 신고누락을 통보받고 90일 후부터 매월 $10,000 벌금추가 (신고서 당 최대 $50,000까지).
Form 5472, Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business	Form 5472 미신고 납세자는 신고서당 $10,000 벌금과 신고누락을 통보받고 90일 후부터 매월 $10,000 벌금추가 (신고서 당 최대 $50,000까지).
Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation	Form 926 미신고 벌금은 신고서당 양도한 자산총액의 10%씩 벌금부과하고 최대 $100,000까지 벌금부과됨. 만약 미신고가 의도적이라면 벌금한도 없음.
Form 8865, Return of U.S. Persons With Respect to Certain Foreign Partnerships	Form 8865 미신고 납세자는 신고서당 $10,000 벌금과 신고누락을 통보받고 90일 후부터 매월 $10,000 벌금추가 (신고서 당 최대 $50,000까지) 또한 신고되지 않은 양도자산금액의 10% 벌금부과 (최대 $100,000까지 한도).

출처: IRS

※ 위의 세무, 회계, 또는 테크비즈니스 정보는 참고사항이며 법적인 효력이 없습니다.