Bhuku Rezvekunze Kubhengi Nhoroondo yeBhangi (FBAR) inokonzerwa naJune 30th gore negore.
Yatsva yeKendaneti Gore 2013 Kuzivisa
- Nhoroondo yeZimbabwe Bank uye Financial Accounts yakadhindwa kubva kuDhipatimendi reDhipatimendi Fomu 90-22.1 (fomu yapfuura) uye zvino yava kunzi FinCEN Form 114.
- Ikopi isina chinhu yeFomCEN Fomu 114 inogona kubudiswa kubva kuIndaneti Mhosva yeComber Crimes Enforcement Network yeFBAR E-Filing peji uye nekudhonza pachikwata cheFinCEN Report 114. Iyi ipo PDF download.
- Nyaya yacho inoshandiswa zvakananga neChealth Crimes Enforcement Network (FinCEN), iyo iri chikamu cheDhipatimendi reMari yeUnited States .
- FinCEN inoda kuti nhoroondo dzebhengi dzekune dzimwe nyika dzinyoreswe pakombiyuta kuburikidza neFinCEN web site. Kuti uwane rubatsiro nemafuta emagetsi, tarisa kune FinCEN mirayiridzo iri paNzira Yekushandisa FBAR Electronically (pdf).
Kuzivisa Bhengi Dzepasi Pose Accounts
Iwe unofanirwa kuudza zvikwereti zvaunobata mumabhengi emamwe marudzi nezvimwe zvikwereti zvemari kana kukwana kwako kwese kwenyaya dzako dzose kune $ 10 000 kana kupfuura pane imwe nguva mukati megore rekare. Izvi ndezvechokwadi sezvikwereti zvekuti iwe ndiwe muridzi uye nhoroondo dzekuti iwe hausi muridzi asi ane kodzero yekuitisa mutero panzvimbo yemuridzi webhuku.
Dzokorora imwe nhoroondo yezvemari yekune imwe nyika yaunayo kana kuti ine chiremera chekushandisa uchishandisa FinCEN Fomu 114. Iyi fomu yakanaka kwazvo. Iwe uchapa ruzivo pamusoro pemari yako yese yezvemari inobatwa kune dzimwe nyika, sezita rebhangi kana sangano rezvemari apo iyo inotarisirwa, nhamba yako yekambani, uye nhamba yebhasi.
Ngwarira kuti Bhengi reAkaunti yeAkabudiswa kune imwe nyika inosungirirwa kune wega wega. Vakaroorana vangada kuisa mitsara yakasiyana kana mushumo mumwe chete. Nokuti nhoroondo dzine multiple account-holders kana vanhu vane chiremera chechigamba vangave vane vanhu vanoverengeka kana mabhizimisi vanotaura nezvekambani imwechete pamusoro pemitemo yakasiyana yebhengi yemari.
Ndedzipi dzeZvimwe Nhoroondo dzeMari dzeMari dzinoshuhwa?
Mhando dzakatevera dzemakero ezvemari aizoda kuziviswa paNyaya yeAkaunti yeAkaunti yeBhuku Kana iwe ukawana zvinenge zvichinyorwa kuvhara:
- Bhengi maakaunti (kuongorora uye kuchengetedza)
- Investment accounts
- Mutual funds
- Kubhadhara mari uye mapeji emari
- Zvivimbiso uye mamwe maakareji emari
- Debit kadhi uye makadhi ekubhadhara kadhi rechikwereti
- Inishuwarenzi yehupenyu uye annuities ine cash value
Ndeapi mabhengi emabhangi uye mabhizimusi emari anoda kuziviswa kuHaimari inokurukurwa zvakadzama muna 31 CFR Chikamu 1010 uye muDhipatimendi reMariki yezvakadzokororwa pamitemo iyi yakabudiswa musi waFebruary 24, 2011, mu Federal Register ( http://edocket.access.gpo.gov/2011/pdf/2011-4048.pdf ). Ndinokutaurira kune iyo gwaro nokuda kwekutsanangurwa kwakanyatsoratidzika pamusoro pemhando ipi yemari yezvemari inoshushwa.
Nguva Yekushandisa Faira
FinCEN Fomu 114 inokonzerwa naJune 30 wegore roga roga kunoparidza kune dzimwe nyika mabhengi anowanikwa mugore rekare rekarenda. Nhoroondo yebhengi yebhangi inofanirwa inofanira kugamuchirwa naJune 30th. FinCEN inoda kuti Fomu 114 inyoreswe pakombiyuta.
Ko kana iwe ukasarirwa nguva yekutsvaga? I IRS ikozvino inotungamirira chirongwa chekuzvipira kwekuzvidira kwekunze kwevanhu vanoda kubudisa nhepfenyuro yemari yebhengi rekune imwe nyika uye vanoda kuudza kare zvisingazivikanwi zvekunze kwenyika.
Vanhu vari kuongorora chirongwa ichi chokuzivisa nokuzvidira vanofanira kutarisana nemuteresi wemutero vasati vapinda muurongwa hwe IRS.
Kwokupa Faira
Fomu 114 inoshandiswa pamagetsi kuburikidza neChealth Crimes Enforcement Network, iri pa bsaefiling.fincen.treas.gov/main.html.
Kana iwe uchida imwe nzira kune magetsi ekufambisa, dana FinCEN Regulatory Helpline pa800-949-2732 (pasina pesa mukati meUnited States).
Kubva kunze kweUnited States, danai 703-905-3975 (kwete chekubhadharira).
Mafomu uye Mirayiridzo
- Fomu yakasununguka 114 inogona kutorwa kubva paWebCEN Webusaiti pa bsaefiling.fincen.treas.gov/NoRegFBARFiler.html. Tsvaga hutano hwakanyorwa "FinCEN Report 114"
- Mirayiridzo Yekuzadzisa FBAR (pdf)
- Nzira Yekushandisa FBAR Electronically (pdf)
- Fomu 114a, Kuremekedzwa Kwemvumo yeMagetsi Faira FBARs (pdf, inosanganisira mirayiridzo). Iri gwaro rinoshandiswa kugonesa unyanzvi wekugadzirira kuisa FBAR pamagetsi nekuda kwako.
- FBAR E-Filing FAQs (pdf)
Kwokuwana Rubatsiro Rwebatsiro neFBARs
Vanhu veAmerica vanogona kugamuchira rubatsiro nemishumo yavo yebhengi yekunze kuburikidza nekudana IRS pa866-270-0733 (kusina mari mukati meUnited States) kana 313-234-6146 (kwete yekusununguka, kune vanofonera kunze kweU.S.). Iyi nhare yefoni inowanika Muvhuro kusvika Chishanu, 8 mangwanani kusvika 4:30 pm Eastern Time. Iwe unogona zvakare kutumira mibvunzo yakabatana neFBAR kune FBARquestions@irs.gov.
Kuti ubatsirwe nemibvunzo yekufambisa zvemagetsi, bvunza BSAEFilingHelp@fincen.gov kana nokudana BSA E-Filing Dhipatimendi Rokubatsira pa866-346-9478 (pasina purogiramu mukati meUnited States). E-Filing Dhipatimendi Rokubatsira rinovhurika Muvhuro kusvika Chishanu kubva 8am kusvika 6 pm Eastern Time.
Kuronganidza FBAR neHare Return
Kunyange zvazvo ripoti rebhengi rebhengi risati riri fomu yemutero uye risina kutumirwa ku IRS, ruzivo rwakanamatira kune dzimwe nyika mabhengi ezvingada kudiwa kurongedzwa nemashoko pamusoro pemutero wokudzokera.
Mari inowanikwa mukati mezvikwereti zvemari zvekunze inoshushwa pamusoro pemutero wokubhadhara mutero mugore rayo mari inowanikwa. Iwe uchazopa mari yekunze kune imwe nyika zvichienderana nemhando yemari inowanikwa. Somuenzaniso, kufarira uye zvikwereti zvaizotaurwa pamusoro peSeteri B yako, mari inowanikwa pane yako Purogiramu D, nezvakadaro. Kana iwe uchiwana zvikwereti kana kufarira mune zvinyorwa izvi, iva nechokwadi chekutarisa bhokisi iri muChikamu III Line 7a yeChechi B uye kuratidza nyika kana nyika maine zvigaro.
Mune zvimwe zviitiko, munhu angave achida kuisa Fomu 8938, Zvinyorwa zveZimbabwe Financial Assets, pamwe nemutero wavo wekudzoka. Iyi fomu yemutero yakasiyana nedhipatimendi rebhengi rebhengi rekune imwe nyika, kunyange ine ine mashoko akafanana. Kune zvidimbu zvakasiyana zvekuti zvinoda kuzarura zvinyorwa zvekunze. Nokuda kweFomu 8938, chikumbaridzo chinotanga pane zvikwereti zvese zvekunze zvekunze zve US $ 50,000 pazuva rekupedzisira regore kana US $ 75,000 panguva ipi zvayo mugore. Iko kune zvikwata zvepamusoro zvekutaura kune vakaroorana vanyoresana pamwe chete uye vekuAmerica vanogara kune dzimwe nyika. Chati inotevera inobva ku IRS inogona kubatsira: Kufananidza kweFomu 8938 neFBAR Zvido. Uyezve, mitero ipi zvayo yekunze yakabhadharwa kune imwe nyika inogona kuwanikidzwa kune Imwe Mutero Mutero paFomu 1116 .
Ndiani Anofanira Kushandisa TD F 90-22.1
Mumiriri wega wega weUnited States kana mutorwa ari kugara, sangano, imba, kana kuvimba inofanira kuisa TD F 90-22.1 kana "vane chikwereti chemari kana simba rekunyora, kana rimwe simba pane mamwe mabhizimusi emari, kusanganisira bhangi, zvigumisiro, kana mamwe marudzi nhoroondo dzezvemari mune imwe nyika, kana huwandu huwandu hwemabhadharo ezvemari anodarika $ 10 000 panguva ipi zvayo mukati megore rekare. " (Kubva muMirayiridzo yeTD F 90-22.1)
Kusiyanisa Kuisa
Iwe haufaniri kutaurira maakaiti akachengeterwa mabhizimisi emauto eUnited States, kunyange kana mabhengi aya ari kune dzimwe nyika. Mabhanga ehondo anonzi mabhengi ekuAmerica. Iwe haufaniri kutaurira maakaiti akachengetwa pamabhangi ari muGuam, Puerto Rico, uye US Virgin Islands. Iwewo haufaniri kutaurira ma-US-based accounts akatevedzwa nebazi kana kupatsanurwa kwebhengi rekunze.
Mutemo Unotungamirira Nyaya Yenyika Bhengi Accounts
Mutemo unoda kuti vagari venyika yeUnited States uye vagari vemo vanogara kune imwe nyika kuti vanyore mabhengi avo ekune dzimwe nyika vanowanikwa pa 31 CFR Chaputeri X (kare 31 CFR 103).
Chikamu 103.24 chinoverenga sezvinotevera:
Sec. 103.24 Mishumo yezvekunze kwenhoroondo dzemari.(a) Munhu mumwe nomumwe anotungamirirwa nehutongi hweUnited States (kunze kwechimwe chikamu chekunze kune mumwe munhu weUnited States) ane ruzivo rwemari, kana kuti chinyoresheni kana chimwe chiremera pamusoro, bhengi, chekuchengetedza kana imwe nhoroondo yemari mune imwe nyika ichazivisa ukama hwakadaro naKomisheni weInternal Revenue gore rimwe nerimwe umo ukama huripo huripo, uye huchapa ruzivo rwakadaro sezvinofanira kurondedzerwa muhuwandu hwekuzivisa hunotsanangurwa neChinyori chinofanira kuiswa nevanhu vakadaro. Vanhu vane ruzivo rwezvemari mune makumi maviri nemashanu kana kupfuura mabhengi emari ekune dzimwe nyika vanoda kungoziva kuti ichocho chiri pachimiro. Vanhu vakadaro vachafanirwa kugovera ruzivo rwakakwana pamusoro pekodhi imwe neimwe apo yakakumbirwa neMunyori kana mutungamiri wake. (31 CFR 103.24)
Mutemo weZvikwereti zveZvimwe Kubhengi Nhoroondo yeApting Reporting
Kune makore matanhatu emitemo yezvikwereti zvekuongororwa kwezvimhosva zvehurumende, uye makore mashanu ekuongororwa kwezvimhosva. (Kubva: New York State Bar Association, inotsanangura 31 USC chikamu 5321 (b) (1) uye 18 USC chikamu 3282.)
IRS inopa zano kuti vateresi vanofanira kuchengetedza mhondi yavo yebhengi yekunze kwemakore mashanu. "Zvinyorwa zvinofanira kuchengetwa kwemakore mashanu kubva musi waJune 30 wegore uchitevera gore rekarenda rakataurwa uye rinofanira kuwanikwa kuti riongororwe sezvinoitwa nemutemo. Kuchengeta kopi yeFBAR yakaiswa kunogona kubatsira kugutsa zvinyorwa zvekuchengetedza zvinyorwa. " Uyezve, ndinokurudzira kuti vateresi vanofanira kuchengetedza makopi emabhuku avo ebhangi pamwe chete nehupfumi yebhengi yekunze kwemakore matanhatu (iyo inofanirana nemutemo wakareba kwazvo wekuregererwa kwenguva).
Chirango chekusafa
Dhipatimendi reMariki inogona kuisa zvikwereti zvakakomba zvekukundikana kuisa TD F 90-22.1.
"Zvimhosva zvehurumende uye zvemhosva, kusanganisira mune mamwe mamiriro ezvinhu zvikwereti zvisingasviki $ 500,000 uye kuiswa mujeri kwemakore anopfuura mashanu, zvinopiwa nekuda kwekusaita mutauriri, kupa ruzivo, uye kuisa ruzivo rwenhema kana runyengeri." (Kubva muMutemo weChito Chirevo paFomu 90-22.1)
Maererano nemutevedzeri wemutero Howard Rosen, zvirevo zvinotevera zvinogona kuongororwa:
- Kukundikana Kupa Chirango - kusvika ku $ 250,000 uye / kana kusvika kumakore mashanu ari mujeri kune munhu chero upi noupi "anokanganisa nemaune" zvinoda kuiswa. (31 CFR 5322a chirango)
- Chirango Chekunyengera - kusvika ku $ 500 000 uye / kana kusvika kumakore gumi ari mujeri kune munhu chero upi noupi "anoputsa nemaune" zvaanoda kuisa "sechikamu chemuenzaniso wezvimwe zvinhu zvisiri pamutemo zvinosanganisira zvinopfuura $ 100 000 mumwedzi 12." (31 CFR 5322b)
- Mhosva Yacho Yenhema - yakanaka kana kusvika kumakore mashanu ari mujeri kune chero munhu upi zvake anopa nhema, kunyengedza, zvisiri izvo, kana zvinyengeri paTD F 90-22.1; kana kusvika kumakore masere ari mujeri kana ruzivo rwemanyepo runosanganisira hupfumi hwemusha kana hwekunze. (18 CFR 1001 chirango)
Mibvunzo Yokuwedzera
Mibvunzo yokuwedzera pamusoro pezvinyorwa izvi inofanira kutarirwa kune IRS mutero wekubhadhara mutero usingabhadhari pa (800) 829-1040, iyo ndiyo inonyanya kutsvaga ye IRS. Nhengo iyi yakagadzirawo hotline chaiyo kunyatsogadzirisa nyaya dzekubhengi kwebhengi kune dzimwe nyika (866) 270-0733 (kubhadhara-pasina) kana (313) 234-6146 (kwete yebhadharo). Mibvunzo inogonawo kutumirwa e-mail ku IRS paFBARquestions@irs.gov .