2023年美國FBAR的罰款調整
如果您是美國公民、綠卡持有者或美國稅務居民，擁有美國境外的金融帳戶(銀行、證券、保險、基金等)，只要在報稅年度中的任何時間點，您的各個金融帳戶最高價值之總和超過10,000美元，
您就有申報FBAR的義務。
若您沒有如期申報或誠實申報，則可能面臨民事及刑事的處罰：
2023年的FBAR罰款金額因通貨膨脹而進行部分調整，
以下是2023年最新的民事及刑事處罰：
美國註冊會計師 羅霞 提醒您，若您過去年度有未如期或未正確申報FBAR，
在尚未被美國國稅局發現前，您都可以透過美國補申報流程來消彌或減輕您的處罰，
一旦被美國國稅局發現並已與你聯繫，就無法進行補申報流程。
如果有其他疑問或者需要更多的幫助，
歡迎來電諮詢美國註冊會計師 羅霞 +886 980919600
或者 E-mail: ustaxproservice@gmail.com
也歡迎造訪我公司官網: https://www.ustaxproservice.com
(美國稅務服務有限公司 USTAX Service LLC)
2023 U.S. FBAR Penalty Adjustments
If you are a U.S. citizen, green card holder, or a U.S. resident alien and have foreign financial accounts (bank, securities, insurance, funds, etc.) located outside the United States, you are obligated to file an FBAR if at any point during the tax year the aggregate value of all your financial accounts exceeds $10,000.
If you are failure to file FBAR or filing it dishonestly, you may will face the Civil and Criminal Penalties. The penalty amounts for FBAR in 2023 have been partially adjusted due to inflation. Here are the latest civil and criminal penalties for 2023:
USCPA Luo Xia reminds you If you didn’t file your FBAR properly for the previous years, before the IRS notice, you can use the Streamlined Filing Procedures to avoid the possible penalty. Once the IRS find out, you have no choice but to accept Civil and Criminal penalties, and you can’t use Streamlined Filing Procedures anymore.
If you have any questions or need any further help,
please contact us at the USCPA Luo Xia +886 980919600
or Email: ustaxproservice@gmail.com
Also welcome to visit our website: https://www.ustaxproservice.com
(USTAX Service LLC)