美国EB-5投资者与缴税(The Wolfe Law Group)

美国EB-5投资者与缴税(The Wolfe Law Group)

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2017-07-06




沃尔夫律师事务所

沃尔夫律师事务所是一个国际性的法律和税务专家队伍,为每个客户提供全球高净值投资者的合作服务

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EB-5投资者与美国税务问题


一旦EB-5投资者进入美国,他成为了美国税收居民,有条件的永久居民根据全球收入缴纳税务:即在美国和美国以外的收入。

根据进入美国的入境日期,EB-5投资者需每年上报美国收入纳税,表格填报如下:

1.1040表格:报告全球收入;


2.美国境外金融账户超过10000美元的递交TDF 90-22.1表格,外资银行和财务账务报告,即“信息披露税表”,根据630日下一纳税年度(单独申报);


3.对外金融资产超过50000美元填报8938表格,“特定境外金融资产”,附表于1040表格。(外国账户税收遵从法:“呈文备案”)。


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%


直到投资者获得EB-5签证,他们被归类为国外非居民,对美国来源收入征收30%美元税,而该税与美国贸易或商业行为没有实际联系。


扣缴义务人必须扣留付给国外纳税人的30%的总金额,除非扣缴义务人取得有效证件(IRS W-8表格)表明其作为一个美国“受益业主”的身份,后可受免税或减税。


*以上文章版权均属于盖里·S·沃尔夫,瑞恩·罗斯,及麦克·艾文纳*



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*

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Contact:
Gary S. Wolfe, Esq.
Tel: 323-782-9139
Email: gsw@gswlaw.com
Website: gswlaw.com


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