誰必須填報8854表?
以下身分的人在放棄美國國籍後，必須在一年內填報8854表:
- 美國公民
- 美國長期稅務居民且於2009年以後放棄綠卡者
若是美國短期稅務居民，或者在2009年以前放棄綠卡者，則免申報棄籍稅務，也免填8854表。
美國註冊會計師 羅霞提醒您，如果有美國棄籍義務，應該盡快完成報稅義務。
歡迎點擊文字連結，參考我們的文章：如何確認是否為美國長期稅務居民?
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)
Who Must File Form 8854 to the IRS?
after abandoning the status as a lawful permanent resident (LPR) of the United States.
1. U.S. citizens
2. Long-term resident and abandoned green card after 2009.
If you are short- term resident or abandoned green card before 2009,
you don’t have to file the expatriation tax and form 8854.
USCPA Luo Xia reminds you that if you are subject to the expatriation tax, you should file it to the IRS as soon as possible.
Welcome to read our article to learn more: How to Determine a Long-Term Resident in USA?
If you have any questions or need 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)