longwood medical center からtrader joesに行く道のあたりのアパートを探しています。 lawrence schoolに近ければもっといいなあと思っています。 そのあたりに住んでる方はいらっしゃいますか？ 聞いた話ですが、brooklineのアパートはマウスとかいるみたいので、ちょっと怖いので色々調べた後引越したほうがいいなあと思っています。どうぞよろしくお願いします。
> Form 8938は > 独身者が年末に$50,000（もしくは年内の最大$75,000)、 > 既婚ジョイントリターンで$100,000 ($150,000) > となります。
そうですね。 FBARは$10,000以上というのと混乱してました。 そうするとSchedule BのPart IIIがはっきり分かりませんね。7aには２つの質問があります： 1) At any time during 2014, did you have a financial interest in or signature authority over a financial account (such as a bank account, securities account, or brokerage account) located in a foreign country? See instructions
2) if “Yes,” are you required to file FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR), to report that financial interest or signature authority? See FinCEN Form 114 and its instructions for filing requirements and exceptions to those requirements .
ここで金額の事は何もかいてません。 矛盾するのはInstructionにある注釈で Regardless of whether you are required to file FinCEN Form 114 (FBAR), you may be required to file Form 8938, Statement of Specified Foreign Financial Assets, with your income tax return.
Q10. What if the taxpayer has already filed amended returns reporting the additional unreported income, without making a voluntary disclosure (i.e., quiet disclosure)?
A10. The IRS is aware that some taxpayers have attempted so-called “quiet” disclosures by filing amended returns and paying any related tax and interest for previously unreported offshore income without otherwise notifying the IRS. Taxpayers who have already made “quiet” disclosures may take advantage of the penalty framework applicable to voluntary disclosure requests regarding unreported offshore accounts and entities. Those taxpayers must send previously submitted documents, including copies of amended returns, to their local CI office by September 23, 2009. (See Q&A 5). Taxpayers are strongly encouraged to come forward under the Voluntary Disclosure Practice to make timely, accurate, and complete disclosures. Those taxpayers making “quiet” disclosures should be aware of the risk of being examined and potentially criminally prosecuted for all applicable years.
Q9. I have properly reported all my taxable income but I only recently learned that I should have been filing FBARs in prior years to report my personal foreign bank account or to report the fact that I have signature authority over bank accounts owned by my employer. May I come forward under the voluntary disclosure practice to correct this?
A9. The purpose for the voluntary disclosure practice is to provide a way for taxpayers who did not report taxable income in the past to voluntarily come forward and resolve their tax matters. Thus, If you reported and paid tax on all taxable income but did not file FBARs, do not use the voluntary disclosure process. For taxpayers who reported and paid tax on all their taxable income for prior years but did not file FBARs, you should file the delinquent FBAR reports according to the instructions (send to Department of Treasury, Post Office Box 32621, Detroit, MI 48232-0621) and attach a statement explaining why the reports are filed late. Send copies of the delinquent FBARs, together with copies of tax returns for all relevant years, by September 23, 2009, to the Philadelphia Offshore Identification Unit at: Internal Revenue Service 11501 Roosevelt Blvd. South Bldg., Room 2002 Philadelphia, PA 19154 Attn: Charlie Judge, Offshore Unit, DP S-611 The IRS will not impose a penalty for the failure to file the FBARs.
になると思います。 2012年に提出したのでもうウル覚えなのですが、 Department of Treasuryには書類を送っていますが、 IRS側には書類は送っていないと思いますね〜。 ページ末尾に Page Last Reviewed or Updated: 18-Dec-2014 となってますから、確定申告はしっかりしていて FBARだけ忘れていたって人は このQ9の対応でいいんでしょうかね？