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mimi~님이 2012-03-27 19:02:17.0에 쓰신글
>안녕하세요.
>한국에 아파트 작은걸 하나 갖고 있습니다. 지금 현재 전세를 주고있는데 이 돈을 해외자산으로 신청해야하나요? 결국은 저의 돈이 아니고 돌려주어야하는거라 신고 안했거든요. 지금까지 신고 안했다가 지금 신고한다면 penalty를 물고 법적으로 문제가 생기는건가 걱정되네요.
>
>1.해외자산에 대해 얼마나 세금을 물어야하나요?
>
>2.페널티는 얼마정도 내야하나요?
>
>3.아파트를 가지고 있다고 해외자산으로 신청해야하나요?
>
>4.만약 아파트를 판다음 한국에서 세금을 낸다음 (20%정도) 여기로 가져와서 또 세금을 내야하나요?제가 지금 현재 거의 35-40% 가량의 인컴택스를 내고 있는데 판 금액이 저의 인컴과 합쳐져서 계산되는건 아닌가요?
>
>답변 너무 감사드립니다


“한국에 아파트 작은걸 하나 갖고 있습니다. 지금 현재 전세를 주고있는데 이 돈을 해외자산으로 신청해야하나요? 결국은 저의 돈이 아니고 돌려주어야하는거라 신고 안했거든요. 지금까지 신고 안했다가 지금 신고한다면 penalty를 물고 법적으로 문제가 생기는건가 걱정되네요. “--->As long as you keep the money, 전세, in your bank(in yur bank account)in Korea and the aggregate value of your  account(s) in Korea exceeds $10,000 at any time during the calendar year, then you MUST file Form TD F.90.22.1(FBAR) with the IRS. The FBAR is due by June 30 of the year following the year that the account holder meets the $10,000 threshold. The granting, by IRS, of an extension to file Federal income tax returns does not extend the due date for filing an FBAR. You cannot request an extension of the FBAR due date. ALSO,you must report interest income generated from your bank account in Korea on Sch B of 1040 on your US return if the amount of interest income exceeds $1,500. However, you can claim foreign tax credit  tax(es) that  yu pay on the interest income  to Korea on your US returns federal and state return by filing form 1116 and claiming foreign tax credit on 1040 line 47.ALSO, I guess from 2013, Under FATCA, you, as a  U.S. taxpayer with specified foreign financial assets that exceed certain thresholds, Iguess $50K,  must report those assets to the IRS. This reporting will be made on Form 8938, which taxpayers attach to their federal income tax return, starting this tax filing season.However, you have no bank account in Korea , then, you do not need to file Form FBAR.
“1.해외자산에 대해 얼마나 세금을 물어야하나요?”---->As described above, it depends.  UNLESS you keep a bank account(s) in Korea, you do not need to file FBAR.If you keep bank account(s) in Korea; then, failure to file an FBAR when required to do so may potentially result in civil penalties, criminal penalties or both. If you learn you were required to file FBARs for earlier years, you should file the delinquent FBAR reports and attach a statement explaining why the reports are filed late. No penalty will be asserted if the IRS determines that the late filings were due to reasonable cause. Keep copies of what you send for your records.

“2.페널티는 얼마정도 내야하나요? “---->Do you keep bank account(s) in Korea??? The penalties for failure to file an FBAR are worse than typical tax penalties. Failing to file an FBAR can carry a civil penalty of $10,000 for each non-willful violation. But if your violation is found to be willful, the penalty is the greater of $100,000 or 50 percent of the amount in the account for each violation—and each year you didn’t file is a separate violation.
“3.아파트를 가지고 있다고 해외자산으로 신청해야하나요? “--->No, you do not need to report your real pty, an apartment, in Korea to the IRS.

"4.만약 아파트를 판다음 한국에서 세금을 낸다음 (20%정도) 여기로 가져와서 또 세금을 내야하나요?제가 지금 현재 거의 35-40% 가량의 인컴택스를 내고 있는데 판 금액이 저의 인컴과 합쳐져서 계산되는건 아닌가요?"-->By filing form 1116, you can claim your foreing tax credit that you pay to Korea on your federal return, however, you can't claimyour foreign tax credit (your capitla gian tax tha tyou pay to Korea) on your state return, I assume your home sttae is CA; ALSO, remember:whenyou
sell your primary residence , you can exclude up to $250,000 (or up to $500,000 for married couples filing jointly) in capital gains from your taxes as long as you live in the property for at least two years out of the five years ending on the date of sale.

Please visit the IR SWebsite here:http://www.irs.gov/businesses/small/article/0,,id=210244,00.html#FR1