Report of Foreign Bank and Financial Accounts (FBAR)

eiorui(eu)

本文发表在 rolia.net 枫下论坛If you have a financial interest in or signature authority over a foreign financial account, including a bank account, brokerage account, mutual fund, trust, or other type of foreign financial account, exceeding certain thresholds, the Bank Secrecy Act may require you to report the account yearly to the Internal Revenue Service by filing electronically a Financial Crimes Enforcement Network (FinCEN) Form 114, Report of Foreign Bank and Financial Accounts (FBAR).

Who Must File an FBAR

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.
United States person includes U.S. citizens; U.S. 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.更多精彩文章及讨论，请光临枫下论坛 rolia.net

http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Report-of-Foreign-Bank-and-Financial-Accounts-FBAR

(#8663010@0)
Last Updated: 2014-3-20
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不是。加拿大non-tax-resident可以保留已有的RRSP账户，无需向加拿大反复申报，美国则根本不关心你的RRSP，因为这与美国无关。 -camerina(Camerina); 2014-3-16 (#8655504@0)

不对吧，会计师要我们一定要填的。 -tyra(笨Tyra); 2014-3-16 (#8655505@0)

如果你已经是加拿大non-resident，不再有任何RRSP contribution，你每年填什么？ -camerina(Camerina); 2014-3-16 (#8655533@0)

收益啊 -tyra(笨Tyra); 2014-3-16 (#8655537@0)

一切收益都是在取的时候才计算（税）的。 -camerina(Camerina); 2014-3-16 (#8655548@0)

但美国有兴趣知道耶。。。。我们当初也是十分不解，问了再问，但人家说了就是要报。。。。 -tyra(笨Tyra); 2014-3-16 (#8655554@0)

我对这种说法持怀疑态度，因为即使美国的401k也不计你的收益， -camerina(Camerina); 2014-3-16 {92} (#8655568@0)
比如，你买了10000美元401k，当年收益10%即1000美元，你完全不需要将这1000美元报为你当年的收益。

我也是在这里迷糊。这就是说，人在美国，美国的退休金账户不用报，反而要报加拿大的退休金账户。 -base2(alcohol); 2014-3-16 (#8655597@0)

你们不报可能也没关系，我们报了的就套上了，每年都得报。。。。美国穷疯了吧，这是打算以后当海外资产收我们税呀。所以，绿卡不要也罢。 -tyra(笨Tyra); 2014-3-16 (#8655604@0)

建议你另找一个CPA谈一下这个问题，我觉得是mis-communication造成的。 -camerina(Camerina); 2014-3-16 (#8655617@0)

没有。。。。 -tyra(笨Tyra); 2014-3-17 (#8657176@0)

但前提是，你在税务上是加拿大的non-resident。 -camerina(Camerina); 2014-3-16 (#8655622@0)

请问你用哪个软件报税？ -eiorui(eu); 2014-3-16 (#8655688@0)

找会计师报 -tyra(笨Tyra); 2014-3-17 (#8657172@0)

美国关心你的RRSP，因为这与美国有关。 -eiorui(eu); 2014-3-20 (#8663668@0)

这只是你的“财产”，只有当取出时才成为你的“收入”。 -camerina(Camerina); 2014-3-20 (#8663679@0)

美国政府不管这是不是你的“收入”，美国政府需要你报告这个“财产”. -eiorui(eu); 2014-3-20 (#8663713@0)

如果美国国外的所有资产总额超过一万美元，建议报。 IRS一旦找你远比CRA厉害。 -contact(老康); 2014-3-16 (#8655703@0)

是的。我是墙头草，我掩面退下。。。。 -tyra(笨Tyra); 2014-3-17 (#8657174@0)
请问能给出有关规定的链接吗？谢谢！ -eiorui(eu); 2014-3-19 (#8662688@0)

Report of Foreign Bank and Financial Accounts (FBAR) -eiorui(eu); 2014-3-20 {1141} (#8663010@0)
本文发表在 rolia.net 枫下论坛If you have a financial interest in or signature authority over a foreign financial account, including a bank account, brokerage account, mutual fund, trust, or other type of foreign financial account, exceeding certain thresholds, the Bank Secrecy Act may require you to report the account yearly to the Internal Revenue Service by filing electronically a Financial Crimes Enforcement Network (FinCEN) Form 114, Report of Foreign Bank and Financial Accounts (FBAR).

Who Must File an FBAR

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.
United States person includes U.S. citizens; U.S. 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.更多精彩文章及讨论，请光临枫下论坛 rolia.net
http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Report-of-Foreign-Bank-and-Financial-Accounts-FBAR
Welcome to the BSA E-Filing System -eiorui(eu); 2014-3-20 (#8663017@0)

美国报税，关心的是你的“收入”而不是“财产”。假如我是美国tax resident，20年前在中国花10万人民币买了个房，之后既没有买卖也没有出租，这笔财产是不需要申报的，也无处申报。 -camerina(Camerina); 2014-3-20 (#8663071@0)
不是说国外的所有资产总额超过一万美元，而是说国外的所有银行或金融机构的账户的总额超过一万美元。 -eiorui(eu); 2014-3-20 (#8663672@0)

我人为主要是针对美国人或GC的人，怕他们既占着福利却有存款在国外。。对于外国人不是太介意，因为无福利可拿 -usdaniu(rolling stone funs); 2014-3-20 (#8663801@0)

可是我们次要的人也不能犯法呀！犯法的目的是什么？ -eiorui(eu); 2014-3-20 (#8663840@0)
在退休以前，美国人或GC的人的福利，跟非“美国人或GC”的美国税务居民的福利，有哪些区别？ -eiorui(eu); 2014-3-20 (#8663846@0)

也正犯迷糊，会计师说除了rrsp还要报tfsa，傻了 -sunrise88(sun); 2014-3-18 (#8659828@0)

换会计师。 -camerina(Camerina); 2014-3-18 (#8659875@0)

问了好几个，都这样回答，你的会计师说不用报麼 -sunrise88(sun); 2014-3-18 (#8659910@0)

顶一顶，有经验的给说说，rrsp，tfsa，海外资产，tn身份，td身份的人都要报吗？还是只有公民和绿卡的人才要报？感觉美国人管的好多啊 -sunrise88(sun); 2014-3-19 (#8661209@0)

美国税务居民身份的人都要报。 -eiorui(eu); 2014-3-20 (#8663013@0)

要报的，3520a，这个快截至了，要快，要不让会计师给你申请延期。我们后来把这个关了，太烦！还有RESP也要报。 -tyra(笨Tyra); 2014-3-19 (#8661454@0)

不报如何，那是过去在加拿大的收入所买的。。跟美国一点没关系 -peteryu(雾水); 2014-3-19 (#8661524@0)

一但成了美国税务居民，就如同结婚证领了，也开始发生关系了。为何很多人宁愿独身，也不结婚，就是这个道理。 -caa(1); 2014-3-19 (#8661567@0)
跟我们当初问得一模一样，美国就是这么一个流氓国家。。。。 -tyra(笨Tyra); 2014-3-19 (#8661575@0)

3520和3520a啥区别啊？tfsa的报在这两个哪里啊？tfsa利息也要报税麼？银行从没给过利息单子，要自己手算吗？ -sunrise88(sun); 2014-3-19 (#8661568@0)

请问需要file Form 8938吗？ -eiorui(eu); 2014-3-20 (#8664271@0)

From TaxACT Online -eiorui(eu); 2014-3-20 {470} (#8664278@0)
You need to report your specified foreign financial assets on Form 8938 if you have specified foreign financial assets and the value of those assets is more than the applicable reporting threshold, unless an exception applies. Generally, you meet the filing threshold when you are filing a joint return and living in the United States if your specified foreign financial assets is more than $100,000 on the last day of 2013 or more than $150,000 at any time during 2013.
From IRS -eiorui(eu); 2014-3-20 {549} (#8664290@0)
You need to report your specified foreign financial assets on Form 8938 if you have specified foreign financial assets and the value of those assets is more than the applicable reporting threshold, unless an exception applies. Generally, you meet the filing threshold when you are filing a joint return and living in the United States if your specified foreign financial assets is more than $100,000 on the last day of 2013 or more than $150,000 at any time during 2013. Click IRS Form Instructions to view the full reporting threshold requirements.
http://www.irs.gov/instructions/i8938/ch01.html
我也不太懂，请Check this link: Comparison of Form 8938 and FBAR Requirements http://www.irs.gov/Businesses/Comparison-of-Form-8938-and-FBAR-Requirements -goldfish2011(Rose); 2014-3-20 (#8664330@0)

根据这个链接，RRSP的账户应当报告吧？ -eiorui(eu); 2014-3-20 (#8664374@0)

仔细读了读，适用必须同时满足两个条件：1）have an interest；2）meet the reporting threshold。 -camerina(Camerina); 2014-3-20 (#8664496@0)

我的情况是：1）have an interest；2）不meet the reporting threshold。 -eiorui(eu); 2014-3-20 (#8664727@0)

找快计师给报.如果他不要你这些，你就不用报了， -peteryu(雾水); 2014-3-20 (#8664748@0)
一旦你报了，就得每年都要报了，骑虎难下 -peteryu(雾水); 2014-3-20 (#8664758@0)

由此，我开始怀疑你英文的理解能力有些问题了。 -camerina(Camerina); 2014-3-20 (#8664591@0)

是有些问题。 -eiorui(eu); 2014-3-20 (#8664719@0)

@Florida

Report of Foreign Bank and Financial Accounts (FBAR)

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