銀行開戶被要求填W-9表怎麼辦?
美國國稅局IRS為確保海外擁有所得之美國人均依法納稅，並誠實申報海外資產，制定了「外國帳戶稅收遵從法法案」，又稱FATCA條款 (Foreign Account Tax Compliance Act,“FATCA”)，
要求外國金融機構與 IRS 簽訂協議，提供美國人的海外帳戶資訊。
只要您的身分符合以下任一，都需要在開戶時配合銀行填寫W-9表。
1. 美國公民
2. 綠卡持有者
3. 符合183天測試的美國稅務居民
美國註冊會計師 羅霞提醒您，填W-9表前，務必檢視您過去是否有確實申報稅表及海外金融資產報告(FBAR)，否則美國一旦發現您過去漏報行為，就會有相關的罰款(非故意漏報FBAR行為，每年最高可罰鍰$12,459美元，故意漏報行為則最高可罰鍰$124,588美元。)
延伸閱讀:美國183天居住測試怎麼計算?
延伸閱讀: 誰必須要填報肥爸FBAR ?
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)
What Should I Do If My Bank Asked Me toComplete a Form W9?
In order to ensure that all Americans who have income abroad pay taxes in accordance with the law and declare their overseas assets honestly, the IRS enacted the "Foreign Account TaxCompliance Act", also known as the FATCA, which requires Foreign financial institutions sign an agreement with the IRS to provide Americans’ overseas account information.
If your identity meets any of the following, you will need to cooperate with the bank to fill out the W-9 form when opening an account.
1. U.S. citizens
2. Green card holders
3. U.S. tax residents who meet the 183-day test
USCPA Luo Xia reminds you that before filling out the W-9 form, you must check whether you did file your tax returns and the reports of Foreign Bank and Financial Accounts (FBAR) in the past. Otherwise, once the United States discovers that you have failed to report inthe past, there will be possible penalties as blow,
Willful - Failure to File FBAR: Up to the greater of$124,588, or 50 percent of the amount in the account at the time of theviolation.
Non-Willful Violation: Up to $12,459 foreach negligent violation.
Read more: Am I a U.S. Resident Alien? How DoI Calculate the 183 Days Living in U.S.?
Read more: Who Must File the FBAR?
Ifyou have any questions or need further help,
pleasecontact us at the USCPA Luo Xia +886 980919600
or Email: ustaxproservice@gmail.com
Alsowelcome to visit our website: https://www.ustaxproservice.com
(USTAXService LLC)