♦ What is Foreign Account Tax Compliance Act?

The Foreign Account Tax Compliance Act (FATCA), which was passed as part of the HIRE Act, generally requires that foreign financial Institutions and certain other non-financial foreign entities report on the foreign assets held by their U.S. account holders or be subject to withholding on withholdable payments.  The HIRE Act also contained legislation requiring U.S. persons to report, depending on the value, their foreign financial accounts and foreign assets.

♦ 郑义律师回答: 《海外账户纳税法案》对申报的资产要求分为两大类:第一类,截至2011年12月31日居住在美国境内,如果是单身或者虽结婚但选择单独报税,其拥有5万美元以上的海外金融资产(或者全年中任何一天的海外金融资产额超过7.5万美元);,如果结婚并联合报税,其拥有10万美元以上的海外金融资产(或者全年中任何一天的海外金额资产额超过15万美元)。第二类,截至2011年12月31日居住在美国境外,如果是单身,其海外拥有20万美元以上海外金融资产 (或者全年中任何一天的海外金融金额超过30万美元);如果结婚并联合报税,其拥有40万美元以上的海外金融资产(或者全年中任何一天的海外金额资产额超过60万美元)。

Leave a Reply

Your email address will not be published. Required fields are marked *