f*******n
发帖数: 8 | 1 Foreign Account Tax Compliance Act (FATCA)
The Foreign Account Tax Compliance Act (FATCA) is an important development
in U.S. efforts to improve tax compliance involving foreign financial assets
and offshore accounts.
Under FATCA, U.S. taxpayers with specified foreign financial assets that
exceed certain thresholds must report those assets to the IRS. This
reporting will be made on Form 8938, which taxpayers attach to their federal
income tax return, starting this tax filing season.
In addition, FATCA will require foreign financial institutions to report
directly to the IRS information about financial accounts held by U.S.
taxpayers, or held by foreign entities in which U.S. taxpayers hold a
substantial ownership interest.
http://www.irs.gov/businesses/corporations/article/0,,id=236667 | f*******n
发帖数: 8 | 2 如何定义foreign financial assets？
assets
federal
【在 f*******n 的大作中提到】
: Foreign Account Tax Compliance Act (FATCA)
:
: The Foreign Account Tax Compliance Act (FATCA) is an important development
: in U.S. efforts to improve tax compliance involving foreign financial assets
: and offshore accounts.
: Under FATCA, U.S. taxpayers with specified foreign financial assets that
: exceed certain thresholds must report those assets to the IRS. This
: reporting will be made on Form 8938, which taxpayers attach to their federal
: income tax return, starting this tax filing season.
: In addition, FATCA will require foreign financial institutions to report
| m**k
发帖数: 18660 | 3 any bank account. retirement account, 房产。珠宝黄金。各种证卷, 有价收藏
【在 f*******n 的大作中提到】
: 如何定义foreign financial assets？
:
: assets
: federal
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