[U.S. Tax] U.S. Streamlined Filing Compliance Procedures

[U.S. Tax] U.S. Streamlined Filing Compliance Procedures

The streamlined filing compliance procedures described below are available to taxpayers certifying that their failure to report foreign financial assets and pay all tax due in respect of those assets did not result from willful conduct on their part. The taxpayers who are eligible for and use the streamlined filing compliance procedures may reduce penalties completely or substantially.

The streamlined filing compliance procedures are available to both U.S. individual taxpayers residing outside the United States and U.S. individual taxpayers residing in the United States. Descriptions of the specific eligibility requirements for the streamlined procedures for both non-U.S. residents (the "Streamlined Foreign Offshore Procedures") and U.S. residents ("Streamlined Domestic Offshore Procedures") are set forth below.

General Eligibility	Streamlined Filing Compliance Procedures (SFCP)
	* Taxpayers must certify that conduct was not willful. Taxpayers will be required to certify that the failure to report all income, pay all tax and submit all required information returns, including FBARs was due to non-willful conduct. * IRS has Not initiated a civil examination of taxpayer's returns for any taxable year. If the IRS has initiated a civil examination of taxpayer's returns for any taxable year, regardless of whether the examination relates to undisclosed foreign financial assets, the taxpayer will not be eligible to use the streamlined procedures. * Taxpayers eligible to use streamlined procedures who have previously filed delinquent or amended returns must pay previous penalty assessments. Taxpayers eligible to use the streamlined procedures who have previously filed delinquent or amended returns in an attempt to address U.S. tax and information reporting obligations with respect to foreign financial assets (so-called "quiet disclosures") may still use the streamlined procedures. However, any penalty assessments previously made with respect to those filing will not be abated. * Taxpayers who want to participate in the streamlined procedures need a valid Taxpayer Identification Number. All returns submitted under the streamlined procedures must have a valid Taxpayer Identification Number (TIN). For U.S. citizens, resident aliens, and certain other individuals, the proper TIN is a valid Social Security Number (SSN). For individuals who are not eligible for an SSN or ITIN (Individual Taxpayer Identification Number), your tax return will not be processed under the streamlined procedures. However, for taxpayers who are ineligible for an SSN but do not have an ITIN, a submission may be made under the streamlined procedures if accompanied by a complete ITIN application.
Specific Eligibility	Streamlined Foreign Offshore Procedures (SFOP)	Streamlined Domestic Offshore Procedures (SDOP)
	* Taxpayers meet the applicable non-residency requirement. For who are U.S. citizens or lawful permanent resident, in any one or more of the most recent three years for which the U.S. tax return due date (or properly applied for extended due date) has passed, the individual did not have a U.S. abode and the individual was physically outside the United States for at least 330 full days, or For who are not U.S. citizens or lawful permanent residents, in any one or more of the last three years for which the U.S. tax return due date (or properly applied for extended due date) has passed, the individual did not meet the substantial presence test.	* Taxpayers fail to meet the applicable non-residency requirement. Refer to applicable non-residency requirement in Streamlined Foreign Offshore Procedures.
Filing	A taxpayer file * 3 years individual income tax returns and information returns, and * 6 years FBARs.	A taxpayer file * 3 years individual income tax returns and information returns, and * 6 years FBARs.
Benefit	* A taxpayer who is eligible to use these Streamlined Foreign Offshore Procedures and who complies with all of the instructions outlined by IRS will not be subject to failure-to-file and failure-to-pay penalties, accuracy-related penalties, information return penalties, or FBAR penalties. * A taxpayer must pay the full amount of the tax and interest.	* A taxpayer who is eligible to use these Streamlined Domestic Offshore Procedures and who complies with all of the instructions outlined by IRS will not be subject to failure-to-file and failure-to-pay penalties, accuracy-related penalties, information return penalties, or FBAR penalties. * A taxpayer must pay the full amount of the tax and interest. * A taxpayer who is eligible to use these Streamlined Domestic Offshore Procedures and who complies with all of the instructions outlined by IRS will be subject only to the miscellaneous offshore penalty, which is equal to 5 percent of the highest aggregate balance/value of the taxpayer’s foreign financial assets that are subject to the miscellaneous offshore penalty during the years in the covered tax return period and the covered FBAR period.

[Information 1] General Individual Tax Obligation

1. Individual Income Tax Return If you are a U.S. citizen or resident alien, the rules for filing income tax returns and paying estimated tax are generally the same whether you are in the United States or abroad. Your worldwide income is subject to U.S. income tax, regardless of where you reside. The individual must use a social security number (SSN) for filing the income tax return, but if the individual does not have, and is not eligible for, an SSN, he or she must apply for an IRS individual taxpayer identification number (ITIN) with the income tax return. 2. FBAR (Reports of Foreign Bank and Financial Accounts) U.S. taxpayers with an interest in, or signature or other authority over, foreign financial accounts whose aggregate value exceeded $10,000 at any time during the taxable year generally must file an FBAR. 3. FATCA (Foreign Account Tax Compliance Act) U.S taxpayers must file a form 8938 with form 1040 if you must file an income tax return and you have more than the following amounts of specified foreign financial assets. Filing status Taxpayers living abroad Taxpayers living in the United States on the last day of the tax year at any time during the year on the last day of the tax year at any time during the year Single $200,000 $300,000 $50,000 $75,000 married filing separate $200,000 $300,000 $50,000 $75,000 married filing a joint $400,000 $600,000 $100,000 $150,000 4. International Information Return U.S. taxpayer must file the following international information return, if applicable. 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. 7) Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund 8) Form 8891, U.S. Information Return for Beneficiaries of Certain Canadian Registered Retirement Plans

[Information 2] Penalties and Charge For failing to fulfill Individual Tax Obligation

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.

Source: IRS

[Disclaimer] This is used only for your information and is not legally binding.

[미국세무] 미국 해외금융자산계좌/세금 자진신고 간소화 절차 (U.S. Streamlined Filing Compliance Procedures)

해외금융자산계좌/세금 자진신고 간소화 절차 (streamlined filing compliance procedures)는 해외금융자산 미신고와 해당자산 관련 세금 미납이 의도적인 것이 아님을 증명할 수 있는 미국 납세자가 사용할 수 있는 절차입니다. 해외금융자산계좌/세금 자진신고 간소화 절차 (streamlined filing compliance procedures)를 통해서 벌금을 전액 사면 받거나 대폭 경감할 수 있습니다.

해외금융자산계좌/세금 자진신고 간소화 절차 (streamlined filing compliance procedures)는 미국역외거주 미국납세자와 미국역내거주 미국납세자 모두가 사용할 수 있습니다. 자세한 적용 요건은 아래표의 미국 비거주자 간소화 절차 ("Streamlined Foreign Offshore Procedures")와 미국 거주자 간소화 절차 ("Streamlined Domestic Offshore Procedures")를 살펴보시길 바랍니다.

일반 요건	Streamlined Filing Compliance Procedures (SFCP)
	* 납세자는 의도적인 행위가 아님을 증명해야 합니다. 납세자는 모든 수익미신고, 세금미납, FBAR를 포함한 모든 정보미신고가 의도적인 행위가 아님을 증명해야 합니다. * IRS가 어떤 과세년도에도 납세자의 세금신고에 대해서 민사적 조사를 착수한 적이 없어야 합니다. 만약 IRS가 어떤 과세년도에 대해서 납세자의 세금신고에 대해서 민사적 조사를 착수한 적이 있다면 해당 민사적 조사 대상이 미신고 해외금융자산인지 상관없이 해당 납세자는 해당 간소화 절차를 사용할 수 없습니다. * 간소화 절차를 진행 전 누락 또는 수정 세금신고를 한 납세자는 해당 누락 또는 수정 세금신고를 하면서 발생한 벌금은 납부해야 합니다. 간소화 절차 진행 전 해외금융자산 관련 미국 세금과 정보신고의무를 해결하기 위한 시도로 누락 또는 수정 신고 ("quiet disclosures")를 완료했더라도 간소화 절차를 요건에 부합하는 납세자는 여전히 간소화 절차를 사용할 수 있습니다. 하지만 간소화 절차 진행 전 발생한 벌금은 면제되지 않습니다. * 간소화 절차 진행을 원하는 납세자는 유효한 납세자확인번호가 필요합니다. 간소화 절차에서 진행되는 모든 세무신고서는 유효한 납세자확인번호(TIN)가 사용되어져야 합니다. 미국 시민권자, 거주자, 기타 특정한 개인에게 적절한 TIN은 유효한 사회보장번호 (SSN)입니다. SSN 또는 개인납세자확인번호 (ITIN)를 받을 수 없는 개인은 간소화 절차를 사용할 수 없습니다. 그러나 SSN는 받을 수 없으나 ITIN를 가지고 있지 않은 납세자는 간소화 절차 진행 시 ITIN 발급 신청서를 함께 제출할 수 있습니다.
특정 요건	Streamlined Foreign Offshore Procedures (SFOP)	Streamlined Domestic Offshore Procedures (SDOP)
	* 납세자는 아래 비거주 요건을 충족합니다. 미국 시민권자 또는 영주권을 소유한 개인이 미국 세금신고기한 (또는 연장신고기한)이 지난 최근 3개년도 중 U.S. adobe를 가지고 있지 않고 적어도 330일동안 미국 밖에서 거주한 경우, 또는 미국 시민권자 또는 영주권을 소유하지 않은 개인이 미국 세금신고기한 (또는 연장신고기한)이 지난 최근 3개년도 중 거주자 테스트 (substantial presence test)를 충족하지 않은 경우	* 납세자는 비거주 요건을 충족하지 못합니다. 간소화 절차의 비거주 요건은 옆의 비거주 요건 참고
신고	납세자는 * 3년치 개인소득세 신고서와 정보신고서를 신고하고 * 6년치 FBAR를 신고합니다.	납세자는 * 3년치 개인소득세 신고서와 정보신고서를 신고하고 * 6년치 FBAR를 신고합니다.
혜택	* 간소화 절차 사용이 가능하고 IRS에서 제공한 지침을 모두 따른 납세자는 세금미신고벌금, 세금미지급벌금, 정확성관련벌금, 정보미신고벌금, 또는 FBAR 미신고벌금이 면제됩니다. * 납세자는 세금과 이자는 완납해야 합니다.	* 간소화 절차 사용이 가능하고 IRS에서 제공한 지침을 모두 따른 납세자는 세금미신고벌금, 세금미지급벌금, 정확성관련벌금, 정보미신고벌금, 또는 FBAR 미신고벌금이 면제됩니다. * 납세자는 세금과 이자는 완납해야 합니다. *간소화 절차 사용이 가능하고 IRS에서 제공한 지침을 모두 따른 납세자는 기타해외벌금을 납부해야 합니다. 기타해외벌금은 세금과 FBAR 신고에 해당하는 기간동안 기타해외벌금에 대상이 되는 납세자의 해외금융자산의 가장 높은 총잔액/가치에 대해서 5%를 부과한 금액입니다.

[참고] 

일반적인 개인세무의무

1. Individual Income Tax Return 미국 시민권 또는 거주자 외국인은 미국에 거주하든 해외에 거주하든 상관없이 전세계 소득에 대해서 미국 소득세 신고 의무를 가집니다. 개인은 소득세신고를 위해 사회보장번호(SSN)을 사용하여야 합니다. 그러나 만약 해당 개인이 SSN을 가지고 있지 않고 SSN을 신청할 자격이 없다면 소득세신고 시 IRS 개인납세자번호(ITIN)를 신청해야 합니다. 2. FBAR (Reports of Foreign Bank and Financial Accounts) 과세년도 중 한번이라도 총금액이 $10,000가 초과하는 해외금융계좌의 지분, 서명 또는 기타 권한을 가지고 있는 미국 납세자는 FBAR를 신고해야 합니다. 3. FATCA (Foreign Account Tax Compliance Act) 미국납세자가 소득세신고의무가 있고 특정해외금융자산에 대해서 다음과 같은 금액을 초과한다면 Form 1040과 함께 Form 8938를 신고해야 합니다. 신고지위 해외거주납세자 미국거주납세자 연말 연중 연말 연중 Single (독신) $200,000 $300,000 $50,000 $75,000 married filing separate (부부개별) $200,000 $300,000 $50,000 $75,000 married filing a joint (부부합산) $400,000 $600,000 $100,000 $150,000 4. International Information Return U.S. taxpayer must file the following international information return, if applicable. 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. 7) Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund 8) Form 8891, U.S. Information Return for Beneficiaries of Certain Canadian Registered Retirement Plans

개인세무의무 불이행 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

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