Warbixinta Xisaabaadka Bankiga Dibadda (FBAR) waa 30-ka Juun sannad kasta.
Cusbooneysiin cusub oo loogu talagalay Xogta Sannadka 2013
- Warbixinta Bankiga Dhexe iyo Xisaabaadka Maaliyadeed waxaa laga soo saaray Foomka Wasaarada Hantidhowrka ee Foomka 90-22.1 (foomka hore) waxaana loo yaqaannaa Foomka FinCEN 114.
- Nuqul faahfaahsan oo ah foomka FinCEN 114 waxaa laga soo rogi karaa bogga FBAR E-Filing ee shabakada Maaliyadeed ee Maaliyadeed Fal Dambiyeedka La Xiriira Shabakadda FBAR E-Filing iyo adigoo riixaya xiriirka FinCEN Report 114. Tani waa PDF download.
- Warbixinta waxaa si toos ah loogu soo gudbiyey Shabakada La-dhaqangelinta Dhaqaalaha ee FinCEN (FinCEN), oo qayb ka ah Waaxda Hantidhowrka Mareykanka .
- FinCEN waxay u baahan tahay in warbixinnada akoontiga bangiga ee ajnabiga ah laga xereeyo iyada oo loo marayo shabakadda FinCEN. Ka caawinta qorista elektaroonigga , tixraac fariimaha FinCEN ee ku yaala sida loo qaabeeyo FBAR Electronka (pdf).
Ka warbixinta Baanka Xisaabaadka Bangiyada
Waa inaad soo sheegtaa koontooyinka aad ku haysato bangiyada ajnabiga ah iyo hay'adaha kale ee maaliyadeed haddii wadarta guud ee kuugu jirta dhammaan xisaabaadkaaga ay tahay $ 10,000 ama ka badan wakhti kasta inta lagu jiro sanad dugsiyeedka. Tani waa runta labada xisaab ee aad tahay milkiilaha iyo xisaabaadka aanad ahayn milkiilaha laakiin waxaad awood u leedahay inaad ku dhaqaaqdo macaamilo adiga oo ka wakiil ah milkiilaha akoonka.
U soo warbixi koontada dhaqaale ee shisheeye ee aad leedahay ama leedahay saxiixa awooda isticmaalka Foomka FinCEN 114. Foomkani waa mid is-sharaxan. Waxaad ku siin doontaa macluumaad ku saabsan dhammaan akoonadaada dhaqaale ee lagu heysto wadamada shisheeye, sida magaca bangiga ama hay'adda maaliyadeed halka koontada la hayo, lambarka koontadaada, iyo xisaabta xisaabta.
La soco in warbixinta Baanka Xisaabaadka ee Dibedda loo gudbiyay qof kasta oo akoontiis. Lammaaneyaasha isqaba waxay u baahan yihiin inay fayl gareeyaan warbixinno gaar ah ama hal wadaag wadajir ah. Xisaabaadka haysta xisaabayaal badan ama dadka leh golaha saxiixa waxay yeelan karaan dhowr qof ama ganacsiyada oo isla xisaabtamaan ah oo ku saabsan warbixinnada xisaabaadka bangiga ee kala duwan.
Waa maxay noocyadda xisaabtanka maaliyadeed ee dibadda la soo bandhigo?
Noocyada xisaabeed ee soo socda ayaa u baahan doona in lagu soo wargaliyo Warbixinta Koonsalka Xisaabaadka haddii aad buuxiso shuruudaha xustay codsiga:
- Xisaabaadka bangiga (hubinta iyo kaydinta)
- Xisaabaadka Maalgelinta
- Lacagta Mutual
- Xisaabaadka hawlgabka iyo hawlgabka
- Koontooyinka iyo xisaabaadka kale ee arxan-darrada
- Kaarka bangiga iyo xisaabta kaararka deynta ee horay loo bixiyay
- Caymiska nolosha iyo magdhowyada leh qiimo caddaan ah
Waa maxay noocyada xisaab-celinta bangiga iyo xisaab-lacageedka dhaqaale ee loo baahan yahay in lagu soo wargaliyo Qasnadda waxaa si faahfaahsan looga hadlaa 31 CFR Part 1010 iyo sharaxaadda Waaxda Khasaarada ee dib-u-habayntooda ku aaddan sharciyadan la daabacay Febraayo 24, 2011, Diiwaanka Federaalka ( http://edocket.access.gpo.gov/2011/pdf/2011-4048.pdf ). Waxaan kuu gudbin doonaa dokumentigaan si falanqeyn aad u faahfaahsan oo ku saabsan noocyada xisaabaadka maaliyadeed ee la soo sheegi karo.
Goorta la Diiwaangeliyo
Foomka FinCEN 114 waa 30-ka Juun ee sannad kasta si uu u soo sheego xisaabaadka bangiga shisheeye ee ku yaal sannadkii hore. Warbixinta xisaabta bangiga shisheeye waa in la helaa 30-ka Juun. FinCEN waxay u baahan tahay in foomka 114 loo gudbiyo si elektaroonik ah.
Maxaa dhacaya haddii aad seegto waqtiga kama-dambeysta ah? IRS waxay hadda sameyneysaa qorshe banaan oo bilaash ah oo loogu talogalay dadka doonaya inay soo gudbiyaan warbixinnada akoontiga bangiga ee dabayaaqada goor dambe waxayna u baahan yihiin inay soo wargaliyaan dakhliga hore ee aan la ogayn.
Dadka ka fekeraya barnaamijkan soo bandhigida ikhtiyaariga ah waa inuu la tashado qareenka kahor intaadan ka qaybqaadan barnaamijkan IRS.
Xagee Laga Qaado?
Foomka 114aad waxaa loo gudbiyaa si elektaroonik ah iyada oo loo marayo Shabakada La-dhaqangelinta Dhaqaale-xumida, oo ku taal baasefiling.fincen.treas.gov/main.html.
Haddii aad u baahato beddelaad fayl garaynta elektarooniga ah, wac Khadka Taleefanka ee FinCEN taleefanka 800-949-2732 (lacag la'aan gudaha gudaha Mareykanka).
Ka soco meel ka baxsan Maraykanka, wac 703-905-3975 (bilaash).
Foomamka iyo Tilmaamaha
- Foomka buuxa ee 114aad waxaa laga soo dejisan karaa bogga FinCEN ee bsaefiling.fincen.treas.gov/NoRegFBARFiler.html. Raadi xiriiriyaha ku qoran "FinCEN Report 114"
- Tilmaamaha Dhamaystirka FBAR (pdf)
- Sida Loo Adeegsado FBAR Electronka (pdf)
- Foomka 114a, Diiwaangelinta Ruqsadaha si Loo Bixiyo FBAR-yada (pdf, waxaa ku jira tilmaamo). Dukumeentigan waxaa loo isticmaalaa in uu u fasaxo diyaariyaha xirfadlaha ah si uu FBAR ugu soo gudbiyo elektaroonig ahaan adigoo metelaya.
- FBAR E-Filing FAQs (pdf)
Xaggee Laga Helaa Caawinta Farsamada ee FBARs
Dadka Maraykanku waxay ka heli karaan caawimaadooda warbixinnada akoontiga bangiyada ee ajnabiga iyaga oo wacaya IRS taleefanka 866-270-0733 (lacag la'aan gudaha gudaha Mareykanka) ama 313-234-6146 (ma bixiyaan lacag la'aan, loogu yeedhayaasha dibadda Maraykanka). Khadka taleefanka waxaa la heli karaa isniinta illaa jimcaha, 8 subaxnimo illaa 4:30 galabnimo Waqtiyada bariga. Waxaad sidoo kale ku soo diri kartaa su'aalaha FBAR la xiriirta FBARquestions@irs.gov.
Wixii caawimo ah oo ku saabsan su'aalaha faylka elektaroonigga ah, la xiriir BSAEFilingHelp@fincen.gov ama adigoo wacaya Xarunta Gargaarka BSA E-Filing at 866-346-9478 (lacag la'aan gudaha gudaha Mareykanka). E-Filing Support Desk wuxuu furan yahay isniinta illaa jimcaha laga bilaabo 8 subaxnimo illaa 6 galabnimo Waqtiyada bariga.
Isku-dubbarididda FBAR ee Canshuur celinta
Inkastoo warbixinta xisaabta bangiga shisheeye aysan ahayn foomka canshuurta oo aan loo gudbin IRS, macluumaadka la xiriira xisaabaadka bangiga ee ajnabiga ah ayaa laga yaabaa inay u baahdaan in lala socdo macluumaadka canshuur celinta.
Dakhliga soo gala gudaha xisaabaadka dhaqaale ee ajnabiga ah waxaa lagu soo waramayaa canshuur celinta dakhliga sanadka ee dakhliga la helo. Waxaad soo sheegi doontaa dakhliga dibadda ee ku salaysan nooca dakhliga la soo saaro. Tusaale ahaan dulsaar iyo saadaashyo ayaa laga soo sheegi doonaa Jadwalkaaga B, guulaha raasamaalka ee Dedarkaaga D, iyo wixii la mid ah. Haddii aad ku kasbato dakhliga ama xiisaha xisaabyadan, hubi inaad sanduuqa ku calaamadiso Qeybta III ee 7a ee Jadwalka B oo ku calaamadee waddanka ama wadamada aad xisaabtey.
Xaaladaha qaarkood, qofku wuxuu u baahnaan karaa inuu buuxiyo Foomka 8938, Bayaanka Ganacsiga Maaliyadeed ee Dibadda, oo leh canshuur celintooda. Foomkan canshuurtu wuxuu ka duwan yahay warbixinta xisaabta bangiga shisheeye, inkastoo ay ku jirto macluumaad la mid ah. Waxaa jira marxalado gaar ah oo loogu talagalay in lagu shaaciyo xisaabaadka shisheeye. Foomka 8938 ujeedooyinka, marxaladda bilawga ah waxay ka bilaabmeysaa isu-geynta xisaabta shisheeye ee US $ 50,000 maalinta ugu dambeysa ee sanadka ama US $ 75,000 wakhti kasta sanadka dhexdiisa. Waxaa jira xaddiga warbixinta sare ee lammaaneyaasha isqaba ee si wadajir ah u codsanaya iyo kuwa Maraykanka ku nool ee dibedda ku nool. Shaxda soo socota ee IRS ayaa caawin karta: Isbarbardhigga Foomka 8938 iyo Shuruudaha FBAR. Intaa waxaa dheer, canshuur kasta oo shisheeye ah oo lagu bixiyo dakhliga shisheeye ayaa u qalmi kara Taxanaha Dibadda ee Dibadda ee Foomka 1116 .
Yaa Waa Inuu Dhameystiraa TD F 90-22.1
Muwaadin kasta oo Mareykan ah ama shisheeye, shuraako, shirkad, hanti, amase kalsooni waa inay buuxiyaan TD F 90-22.1 haddii ay "haystaan xiiso maaliyadeed ama saxeexa saxiixa, ama hay'ad kale oo ka timaad xisaabaad dhaqaale, oo ay ku jiraan bangiga, sanduuqyada, ama noocyada kale xisaabaadka maaliyadeed ee waddan shisheeye, haddii qiimaha xisaabaadka xisaabaadka dhaqaalahoodu ka badan yahay $ 10,000 wakhti kasta inta lagu jiro sanad-dugsiyeedka. " (Laga soo bilaabo tilmaamaha loogu talagalay TD F 90-22.1)
Ka reebbanaanshaha Diiwaangelinta
Uma baahnid inaad xisaabiso xisaab-celin lagu sameeyo xarumaha bangiga milatariga Mareykanka, xitaa haddii bangiyadaasi ay ku yaalaan waddamo shisheeye. Bangiyada militariga ayaa loo aqoonsan yahay baananka Maraykanka. Uma baahnid inaad soo bandhigto xisaabaadyada lagu hayo bangiyada ku yaala Guam, Puerto Rico, iyo Mareykanka Virgin Islands. Sidoo kale uma baahnid inaad ka warbixiso xisaabaadka Mareykanka ku saleysan oo ay qabtaan laanta ama qaybta bangiga shisheeye.
Sharciga Maamulka ee Warbixinta Baanka Xisaabaadka
Sharciga looga baahan yahay muwaadiniinta Maraykanka iyo ajaanibta degan in ay soo sheegaan xisaabaadka bangiga ee ajnabiga waxaa laga helaa 31 CFR Cutubka X (horeyna 31 CFR 103).
Qeybta 103.24 wuxuu akhriyaa sidan soo socota:
Seg. 103.24 Warbixinnada xisaabaadka maaliyadeed ee ajnabiga ah.(a) Qof kasta oo ku xiran Xuduudaha Dawlada Mareykanka (marka laga reebo shirkad shisheeye oo Maraykan ah) oo leh dulsaar dhaqaale, ama saxeex ama hay'ad kale, bangiyada, sanduuqyada ama xisaabaadka kale ee dhaqaale ee dal kale xiriirka noocan oo kale ah Guddoomiyaha Dakhliga Gudaha ee sanad kasta oo xiriirka noocan oo kale ah, iyo inuu bixiyo macluumaadka noocaas ah sida lagu qeexayo foomka warbixinta ee uu soo qoray Xog-hayaha si uu u soo gudbiyo dadkaas. Dadka haysta dano maaliyadeed 25 ama ka badan xisaabaadka dhaqaale ee ajnabiga ah waxay u baahan yihiin oo keliya inay ogaadaan xaqiiqda foomka. Dadkaas waxaa laga rabaa inay bixiyaan macluumaad faahfaahsan oo ku saabsan koonto kasta marka ay codsadaan Xog-hayaha ama wakiilkiisa. (31 CFR 103.24)
Xeerka Xaddidan ee Warbixinta Koonsalka Xisaabaadka
Waxaa jira lix sano oo sharci ah oo xadidan qiimeynta ciqaabta rayidka, iyo shan sano oo lagu qiimeynayo ciqaabta dembiyada. (Waxaa laga soo xigtey: New York State Bar Association, oo soo xigtay 31 USC qaybta 5321 (b) (1) iyo 18 USC qaybta 3282.)
IRS waxay kugula talineysaa in canshuur bixiyeyaashu ay sii wadaan warbixintooda koontada bangiga ee shanta sano ah. "Diiwaanada waa in lagu hayaa mudo 5 sano ah laga bilaabo Juun 30-keeda sannadka soo socda sanad-waxbarashadeedka la soo sheegay iyo waa in la helaa kormeer sida ku cad sharciga. " Intaa waxaa dheer, waxaan ku talin lahaa in canshuur bixiyeyaashu ay tahay inay hayso nuqullada bayaankooda bangiga iyo sidoo kale warbixinta koontada bangiga shisheeye ugu yaraan lix sano (taas oo u dhiganta muddada ugu dheer ee muddada xaddidan).
Ganaaxyada Looga Dhawaaqayo
Wasaarada Maaliyadda ayaa soo rogi karta ciqaabo aad u adag oo kufilan inay ku fashilmaan faylalka TD F 90-22.1.
"Ciqaabaha madaniga iyo ciqaabta, oo ay ku jiraan xaalado gaar ah ganaax aan ka badnayn $ 500,000 iyo xabsi aan ka badnayn shan sano, ayaa la siiyaa in aan la fayl-gareeyo warbixinta, la soo gudbiyo macluumaadka, iyo in la fayl-gareeyo warbixin been-abuur ah ama been abuur ah." (Laga soo bilaabo Ogeysiiska Xeerka Asturnaanta ee Foomka 90-22.1)
Sida laga soo xigtay qareenka Howard Rosen, rigoorooyinka soo socda ayaa la qiimeyn karaa:
- Ku guuldareysiga xukunka - ilaa $ 250,000 iyo / ama illaa 5 sano oo xabsi ah qofkasta oo "si ula kac ah u jebin" shuruudaha faylka. (Ganaax 31 CFR 5322a)
- Ciqaabta Khiyaanada - illaa $ 500,000 iyo / ama ilaa 10 sano oo xabsi ah qofkasta oo "si kedis ah u jebin" shuruudaha lagu diiwaan geliyo "qayb ka mid ah habdhaqan kasta oo sharci-darro ah oo ka badan $ 100,000 muddo 12 bilood ah." (Ganaax 31 CFR 5322b)
- Ciqaabta Macluumaadka Been-sheegasho - ganaax ama ilaa 5 sano oo xabsi ah qof kasta oo bixiya hadal been abuur ah, marin habaabis ah, ama been abuur ah oo ku saabsan TD F 90-22.1; ama ilaa 8 sano oo xabsi ah haddii macluumaadka beenta ah ay ku lug leeyihiin argagixisada gudaha ama dibadda. (18 CFR 1001 rigoore)
Su'aalo dheeraad ah
Su'aalo dheeraad ah oo la xidhiidha arimahan waa in lagu xalliyaa khadka gargaarka bilaashka ah ee IRS ee (800) 829-1040, oo ah khadadka guud ee loogu talagalay IRS. Wakaaladdu waxay sidoo kale samaysay khadad khaas ah oo khaas ah si gaar ah oo looga hadlayo arimaha warbixinta xisaabaadka bangiga shisheeye (866) 270-0733 (lacag la'aan) ama (313) 234-6146 (oo aan lacag la bixin). Su'aalaha waxaa sidoo kale laguugu soo diri karaa IRS ee FBARquestions@irs.gov .