电话: +1 323-782-9139
注：填报8938表格（表1040）并不代表美国纳税居民无需填报“FBAR，” 如果FBAR到期则填报TDF 90-22.1。
故意漏报国外银行和金融账户账务（根据1040 / B目录下第三部分，境外账户及信托）和TDF 90-22.1，纳税人面临达10年的入狱刑事处罚，500000美元的罚款和每年50%的账户余额计算民事处罚。所以，例如，如果4年没申报FBAR，民事处罚是账户余额的200%。
EB-5 Investor/U.S. Tax Issues
Once an EB-5 investor enters the U.S., he becomes a U.S. income tax resident, i.e. a conditional permanent resident immediately subject to tax on worldwide income: income from inside the United States and income earned outside the United States.
Upon entry into the U.S. from the date entered, the EB-5 Investor is subject to U.S. Income Tax compliance annually, which includes filing the following:
1. Form 1040: report worldwide income;
2. Foreign Financial accounts over $10,000 file Form TDF 90-22.1, Report of Foreign Bank and Financial Accounts, “FBAR Filing,” due June 30th following tax year (separate tax filing);
3. Foreign Financial Assets valued in excess of $50,000 file Form 8938, “Specified Foreign Financial Assets” attached to Form 1040 (Foreign Account Tax Compliance Act: “FACTA Filing”).
Note: Filing Form 8938 (with Form 1040) does not relieve U.S. taxable residents of the requirement to file “FBAR,” Form TDF 90-22.1 if FBAR filing is otherwise due.
For willful failure to report the foreign bank and financial account (under Form 1040/Schedule B (Part III, Foreign Accounts and Trusts) and TDF 90-22.1, the taxpayer faces criminal penalties of up to 10 years in jail, a $500,000 fine and civil penalties of 50% of the account balance computed annually. So, for example, if the FBAR is not filed for 4 years, the civil penalty is 200% of the account balance.
Until such time as the investor receives the EB-5 visa, they are classified as a non- resident alien and are subject to a flat 30% tax on U.S. source income that is not effectively connected with the conduct of a U.S. trade or business.
A tax withholding agent must withhold 30% of the gross amount paid to a foreign taxpayer, who is subject to tax; unless the withholding agent obtains valid documentation (IRS Form W-8) that the U.S. payee (Foreign National) is a “beneficial owner”, and subject to a tax exemption, or a reduction of tax.
*All the Copyright belongs to Gary S Wolfe, Mark Ivener and Ryan Losi*
Since 2015 Gary have been the recipient of 33 separate international tax awards from 10 different global expert societies in London/UK. Click here for complete list.
To date Gary has published or been interviewed in 100+ separate articles published by 15 different US and International magazines. Click here for complete list.