Nyaya iyi inokurukura kuzvipira kwezvokuda kwevateresi veUnited States pasi peFATCA.
Chii Chinoratidzira Sokune imwe Nheyo Nheyo
Mari dzedzimwe nyika, kana kuti "zvakashata zvekunze kwenyika" sezvo IRS ichivadana, inosanganisira:
- Nhoroondo dzezvemari dzakachengetwa mune dzimwe nzvimbo dzezvemari kunze kweUnited States, dzakadai sebhangi dzebhangi, mabhizimusi emari uye mari pamwe chete;
- Nheyo, zvisungo kana zvimwe zvivimbiso zvakabudiswa nemunhu asiri weUnited States uye asina kubatwa kuburikidza nekambani yekutsvaga;
- Chero kushamwaridzana kune imwe nyika, yakadai sedzimwe nyika, kubatanidzwa kune dzimwe nyika, kana kutarisira kune dzimwe nyika;
- Chero chero chiridhi chemari kana kontrakiti ine ine mupiki kana kuti shamwari iyo isiri munhu weUnited States.
Mari dzedzimwe nyika dzakachengetwa kuburikidza neU-US-based investment account hazvibvunzwi paFomu 8938.
Ndiani Anodiwa Kuisa Fomu 8938
Nenzira dzose vese vemuUnited States vanobhadhara vanobatwa neFATCA. Asi ikozvino, IRS inoda chete munhu mumwe chete mutero kubhadhara mari yavo yekunze mari.
Iro mirayiridzo ye IRS yeFomu 8938 inoreva "vanhu vakananga" uye ichinyorwa apo kubudiswa kuri kudiwa. Vanhu vanotevera "vanhu vakananga" vanogona kudiwa kuti vape Fomu 8938: vagari vemuU.S., vagari vemo, vagari vasiri vatorwa vanosarudzwa kuti vabate sevanenge vagari vatorwa, nevasina vagari vemo vanogara muAmerican Samoa kana kuPuerto Rico.
(Kuti uwane mamwe mashoko, ona Ikuti Ndinofanirwa Kuisa Fomu 8938, "Zvinyorwa zveZvizivikanwa Zvekunze Kwemari Mari" paIndaneti yeIrS.gov.)
Kuzivisa Zvibvumirano zveFomu 8938
Vateresi vachada kutarisa matanho maviri ekutengeserana kwemari yemari yavo yezvemari yekunze: kukosha kwakanyanya kwemafasi panguva ipi zvayo mukati megore uye kukosha kwezvinhu zvakaguma pakupera kwegore rekutere. Vateresi vachazotora huwandu hwehutano hwepamusoro uye huwandu hwehutsika hwegore rose. Izvi zviyero zvinoshandiswa kutarisa kana kukosha kwezvinhu zvichipfuura pakuvhara zvikamu. Kana zvakadaro, vabhadhara vanoda kuudza zvose zvavo zvekunze mari yemari kune IRS. Kana zvikumbaridzo zvisati zvasangana, vateresi havakwanisi kuisa Fomu 8938.
IRS yakagadzirisa zvikamu zvakasiyana siyana zvemarudzi akasiyana evateresi, sezvinotevera:
- Munhu asina kuroora ari kugara muUnited States anodiwa kuisa Fomu 8938 kana kukosha kwemusika wekunze kwemari yavo kune imwe nyika inopfuura $ 50,000 pazuva rekupedzisira regore kana kuti inopfuura $ 75,000 panguva ipi zvayo mugore.
- Vanhu vakaroorana vanobatana pamwe chete uye vanogara muUnited States vanofanirwa kuisa Fomu 8938 kana kukosha kwekutengeswa kwemari yavo yezvemari kune imwe nyika inopfuura $ 100,000 pazuva rekupedzisira regore kana kupfuura madhora 150 000 chero nguva mukati megore.
- Vanhu vakaroorana vanozviparadzanisa uye vanogara muUnited States vanofanirwa kuisa Fomu 8938 kana kukosha kwekutsvaga kwekunze kwemari yavo yekunze kune yakakura kudarika $ 50,000 pazuva rekupedzisira regore kana kudarika $ 75,000 panguva ipi zvayo mugore.
- Munhu asina kuroora ari kugara kunze kweUnited States uye achigutsa kana ivo vanogara vakagara kana kuti kuvepo kwekuedzwa kunodiwa kuti vaise Fomu 8938 kana kukosha kwemashamba emari yavo yezvemari kune imwe kudarika $ 200,000 pazuva rekupedzisira regore kana kupfuura ma $ 300,000 panguva ipi zvayo panguva gore.
- Vanhu vakaroora vanobatana pamwe chete vanogara kunze kweUnited States uye vachigutsikana kana ivo vanogara vachigara kana kuti kuvepo kwekuedzwa kunodiwa kuti vaise Fomu 8938 kana kukosha kwekutengeswa kwemari yavo yezvemari kune imwe nyika inopfuura $ 400 000 pazuva rekupedzisira regore kana kupfuura ma $ 600,000 pane chero nguva mukati megore.
- Vanhu vakaroorana vanoisa vari voga uye vanogara kunze kweUnited States uye vanogutsikana kana ivo vanogara vanogara kana kuti kuvepo kwekuedzwa kunodiwa kuti vaise Fomu 8938 kana kukosha kwemari yemari yavo yekunze yezvemari inopfuura $ 200,000 pazuva rekupedzisira regore kana kupfuura ma $ 300,000 pa chero nguva panguva yegore.
(Taurawo zvakare kuMirayiridzo yeFomu 8938, chikamu paIndinofanira Kuisa.)
Nzira Yekukoshesa Nzvimbo Dzekune dzimwe nyika
Imari yezvemari yezvekumwe nyika inotaridzika uchishandisa kukoshesa kwemaoko emari inoshandiswa mune mari iyo inoshandiswa. Vateresi vachada kuziva zvose zviripamusoro zvakakosha pamusika wezvinhu izvi panguva ipi zvayo mukati megore uye kukoshesa kwemari pamusi wekupedzisira wegore. Aya maitiro emisika anozoshandurwa kuva US dollar achishandisa mari yekushandura mari pazuva rekupedzisira regore. Vateresi vanofanira kushandisa mari yekutsinhanisa mari yakatumirwa neChipatimendi cheMari yeDhipatimendi reMari. Kana iyo peji yepaIndaneti isina kunyora mari inoda, vateresi vanogona kushandisa imwe sarudzo yepachena yekushandura databases. Vateresi vachada kutsanangurira mari yekunze, shanduko yechishandisirwo inoshandiswa, uye iyo inobva kuchinja chekushandurwa kwemashoko kana kunze kweiyo yakatumirwa kuChealth Management Service.
Nguva Yokuti Faira Fomu 8938
Fomu 8938 inowanikwa neFomu 1040 mutero wekudzokera. Kudhinda kuwedzerwa kunowedzerawo nguva yekuisa Fomu 8938.
Maitiro eFomu 8938
Fomu 8938 inotaura zvose zvese zvinoda kuziviswa kune IRS. Fomu 8938 ine zvikamu zvina:
Chikamu I ndechemarikiti yemari, yakadai sedhipatimendi kana rekuchengetedzwa kwekambani nedare rezvemari.
Chikamu II ndecheimwe mhando yemari yemari, yakadai sematokisi, zvisungo nezvimwe zvigadzirwa zvemari.
Fomu 8938 ine nzvimbo yefa imwe chete muChikamu I uye imwe yefa muChikamu II. Vateresi vanogona kushandisa maFomu mazhinji 8938 sezvinodiwa kuti vazivise mari yavo yezvemari yekunze.
Chikamu chechitatu chidimbu chinoratidza kuti mari inobva kune imwe nyika yezvemari inoshushwa kune imwe nzvimbo pamutero wekudzokera.
Chikamu IV inopfupisa kune mamwe marudzi emari yemafambisi kunze kwekupa ruzivo paFomu 8938 nokuti iyo ruzivo runonzi kune dzimwe nzvimbo pamutero wokudzoka.
Iyo Fomu 8938 inosangana neBhange Rekunze Nhoroondo Yenyaya
Fomu 8938 yakafanana chaizvo neyekare mabhii eInternational Bank Account Report (FBAR). Asi Fomu 8938 inokumbira tsanangudzo yakawanda uye inoita chinangwa chakasiyana pane FBAR. Chinangwa cheFomu 8938 ndechekuita kuti hutevedze mutemo wekunze wemari (FATCA) uye chikamu chekubhadhara mutero, uye inonzi semhosva yemutero wekubhadhara mutero. Chinangwa cheFBAR ndechokuita neBhange Secrecy Act, haisi chikamu chekubhadhara mutero, uye hachibvunzwi semhosva yemutero wekubhadhara mutero. FBARs inogona kuva uye inowanikwa pakati pemasangano ehurumende uye inoshandiswa zvikuru nedare reMariki Dhipatimendi reMari Inoshandiswa Kwekuchengetedzwa kweNyika kuti ione uye inorwisana munyika yose mari yekutengesa mari. Fomu 8938 yakagadzirirwa kushandiswa neInternal Revenue Service yekurwisana nekupamba kwemitero yenyika yose.
Uyewo, Fomu 8938 inokumbira ruzivo pamusoro pezvinhu zvekunze, izvo zvinosanganisira zvikwereti zvekunze izvo zvinotora zvinhu, nepo FBAR inokumbira ruzivo chete nezvemarikiti dzedzimwe nyika.
Vateresi vane chido chekufambisa Fomu 8938 zvichida vanewo mutoro wekupa ruzivo rwakanyanya ruzivo rumwechete kune FBAR, iyo inopihwa zvakasiyana neDhipatimendi reHarare. FBAR inotarisirwa kana chero munhu weUnited States (kusanganisira makambani nemamwe masangano) ane $ 10 000 akachengetwa kune dzimwe nyika nhoroondo panguva ipi zvayo mugore. Zvisinei, mhando dzemari dzezvemari dzakataurwa pamusoro peFBAR dzinosiyana zvishoma kubva kumarudzi ezvinyorwa zvinoratidzwa paFomu 8938.
IRS inewo chati ine tsanangudzo yakajeka yeFomu 8938 neFBAR Zvido.
Zvitongwa zvine chokuita neFomu 8938
IRS inogona kupa $ 10 000 chirango chokukundikana kuisa Fomu 8938 nezuva rakakodzera rekudzoka kwemutero (kusanganisira kuwedzerwa), kana kuisa fomu isina kukwana kana isina kukwana Fomu 8938. Kana Fomu 8938 isina kuiswa mumazuva makumi mapfumbamwe cherechedza ne IRS, ipapo IRS inogona kutarisa zvimwe zvikwereti zvemadhora gumi nemazana gumi nemakumi matatu zvemazuva makumi matatu (kana kuti chikamu chemazuva makumi matatu) iyo Fomu 8938 inoramba isina kuiswa, kusvika pamutengo mukuru we $ 50,000.
Kana pasina Fomu 8938 inoshandiswa uye IRS inosarudza kuti muteresi ane imwe kana zvimwe zvekunze mari yezvekunze inotarisirwa kuziviswa, IRS inobvumirwa kufungidzira kuti mari yezvemari yekunze ine kukosha kwakakwana kusangana nemirairo yekuzivisa. Chirango chinogona kuregererwa kana mubhadhadzi anogona kuratidza chikonzero chakanaka chekusati ape nhengo yeFomu 8938.
FATCA Resources:
- Internal Revenue Code zvikamu 6038D (kudiwa zvinoshandiswa), 6662 (zvikwereti), uye 6501 (mutemo wemiganhu).
- Fomu 8938 , Zvinyorwa zveZvizivikanwa Zvekunze Kwemari Mari
- Mirayiridzo yeFomu 8938
- Kufananidza kweFomu 8938 uye Bhuku Rekunze Bhuku reNyaya Yenyaya Yenyaya
- Nhepfenyuro yeShoko reFATCA Rinokosha
- Tsanangudzo yeChechi 6038D Yenguva Dzakasarudzwa uye Yakarongwa
- TD 9567, Mitemo Yenguva Isipi uye Yakarongerwa Yekugadziriswa Kwezvinhu Zvakanzwisisika Zvezvemari Mari (iyo inopfupikiswa ne IRS mumusangano uri pamusoro)
- Joint Committee yeMitero Yetsanangudzo Yezvakagadzirwa (JCX-4-10)
- Offshore Accounts: Insider Summary of FATCA uye Inogona Kuuya Ramangwana, nyanzvi yekunyatsonzwisisa yaJ. Richard Harvey, akabatsira kunyora FATCA paakashanda ku IRS.