美國註冊會計師 羅霞 提醒想要放棄美國籍的您, 在您提交了棄籍申請表給國土安全局後,一定要再提交8854表給美國國稅局以證明您已經繳納離國前5年的所有聯邦稅和棄籍稅,否則將會形成棄國籍而未棄稅籍的情形,雖然您放棄了美國身分但是您對於美國仍然有報稅義務。
如果您棄籍時從未填寫並提交8854表, 您可能會面臨到未提交報表的處罰:每年1萬美元，最高達10萬美元的風險,另外您離國前若有仍未繳交的稅款,則會不斷累積其罰款和利息。
所以有想要放棄美國國籍的朋友, 在您提交了棄籍申請表I-407給國土安全局的同時，
一定要記得填寫並提交8854表給美國國稅局,
通常情況下8854必須在棄籍年度之後的一年內提交，並及時提交的最終納稅申報表。
如果您想進一步瞭解美國棄籍稅務,
歡迎來電諮詢美國註冊會計師羅霞 +886 4 22520309
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)
AICPA Luo Xia reminds you that you want to give up the US citizenship. After you submit the abandonment application form I-407 to the Homeland Security Bureau, you must submit the 8854 form to the IRS to prove that you have paid before leaving the country. All federal tax for 5 years and abandonment tax , otherwise it will form abandoning nationality without abandoning the tax status. Although you have given up the US citizenship, you still have tax filing obligations for the United States.
If you never fill out and submit the 8854 form when you abandon your books, you may face penalties for unsubmitted statements: $10,000 per year, up to $100,000, and taxes that you have not paid before leaving the country. The money will continue to accumulate fines and interest.
Therefore, if you wants to give up US citizenship, you must remember to fill out and submit the 8854 form to the IRS when you submit the abandonment application form I-407 to the Homeland Security Bureau. Usually, 8854 must be in the year of abandonment. Submitted within the next year and submitted the final tax return in a timely manner.
If you would like to know more about US Abandon Tax,
welcome to contact us at the USCPA Luo Xia +886 4 22520309 or Email: ustaxproservice@gmail.com
Also welcome to visit our website: https://www.ustaxproservice.com
(USTAX Service LLC)