海外帳戶申報Q&A

1.什麼人士須要報114表 (FBAR) ?
美國人, 包括美國公民, 綠咭持有人, 信託持有人, 物業所有人及符合申報規定持有海外帳戶的美國公司。

2.114表 (FBAR) 中提及的美國包括美國屬地嗎?
包括在內, 在美國本土境內和其屬地的居民, 以及綠咭持有人均需申報114 表 (FBAR)。

3.擁有多少資產才要申報?
如在一年當中的任何時間, 金融帳戶中的存款金額超過美金1萬美元, 納稅人便須申報該帳戶資產。

4.如帳戶或資產與我存在著利害關係, 我是否需要申報?
境外帳戶持有人、受益人或擁有簽名權人士, 皆須要申報114 表 (FBAR)。

5.申報的內容是什麼?
海外金融機構所管理的帳戶最高金額。
(美國公司在境外分部的資產亦包含在內)

6.什麼時候截止申報?
申報期限為6月30日, 並且不得延期。

7.如合資格申報人士故意或非故意漏報資產, 其罰則如下:
若非蓄意不報, 罰款為1萬元, 若為蓄意未報者, 罰款為10萬元或為帳戶金額的50%, 並可能負有刑事責任。

8.什麼樣的海外資產需要申報?
需申報的海外資產包括:
a.海外金融帳戶中金融財產, 當中包括銀行帳戶(支票帳戶和儲蓄戶口) 、投資帳戶、共同基金、證券和經紀帳戶、借記卡和預付貸記卡帳戶、人壽保險及具有現金價值的年金
b.任何由海外公司作為發行方或交易方的金融商品或合同

73 Thoughts on “Form 114 (FBAR) 海外帳戶申報Q&A

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