세금 | foreign retirement plan 세금보고 질문
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jo님이 2012-03-12 00:58:11.0에 쓰신글
>세금보고 준비하는데 어렵네요. 질문이 있습니다.
>
>문서 1040 설명서 19쪽에 Foreign source income에 대해
>다음과 같이 적혀있습니다.
>
>If you were a beneficiary of a foreign retirement plan, you may have to report the undistributed income earned in your plan.
>
>그럼 한국의 국민연금에 대한 것도 보고해야 합니까?
>
>갑자기 머리가 아파집니다.
>국면연금에 얼마되지 않지만, 얼마나 남아 있는지도 모를 뿐아니라
>작년에 어떻게 변동이 되었는지 알기 쉽지 않아요.
>또 이것과 다른 계좌의 합이 10,000불 이상이면 FBAR도 작성해야 할 것 같고요.
>
>
>국민연금은 여기에 해당이 되는지 알려주시면 고맙겠습니다.
“그럼 한국의 국민연금에 대한 것도 보고해야 합니까?”----> It depends on the situation;as a general rule, the pension/annuity articles of most tax treaties allow the country of residence , US IRS in yur case, to tax the pension or annuity under its domestic laws. This is true unless a treaty provision specifically amends that treatment. Some treaties, for example, provide that the country of residence, US in this case, may not tax amounts that would not have been taxable by the other country, Korea if you were a resident of that country. In some cases, government pensions/annuities or social security payments may be taxable by the government making the payments(by Korea, NOT by US IRS). There also may be special rules for lump-sum distributions. You need to look at each treaty carefully.
Since you live in the US and receive a pension/annuity paid by a payor from Korea, you must claim your desired treaty withholding exemption on the form, and in the manner specified by the Korean government. If Korean government, and/or the Korean withholding agent, refuses to honor the treaty claim, you need to make the treaty claim on your income tax return, or other prescribed form, filed with the Korean govt. Additionally, you may be able to claim a Foreign Tax Credit on your U.S. federal individual income tax return(by filing form 1116 and reporting FTC on 1040 line 47 or Sch A line 8 to itemize it) for any Korean income tax withheld from your Korean pension or annuity. Most income tax treaties have special rules for social security payments. In many cases, foreign social security payments are taxable by the country making the payments. Unless specified otherwise in an income tax treaty, foreign social security pensions are generally taxed as if they were foreign pensions or foreign annuities. Unless a tax treaty allows it, they are not eligible for exclusion from taxable income the way a U.S. social security pension might be.
Please visit the IRS Website here for more information(READ ARTICLE 24): http://www.irs.gov/pub/irs-trty/korea.pdf
“또 이것과 다른 계좌의 합이 10,000불 이상이면 FBAR도 작성해야 할 것 같고요.”--->Correct;aslong as the aggregate value of these accounts exceeds $10,000 at any time during the calendar year, you , as a US person, need to file FORM TD F.90.22.1 with the IRS by June 30 of the year following the year that the account holder meets the $10,000 threshold.You need to report your foreign account(s) by completing boxes 7a and 7b on Form 1040 Schedule B.
"
>세금보고 준비하는데 어렵네요. 질문이 있습니다.
>
>문서 1040 설명서 19쪽에 Foreign source income에 대해
>다음과 같이 적혀있습니다.
>
>If you were a beneficiary of a foreign retirement plan, you may have to report the undistributed income earned in your plan.
>
>그럼 한국의 국민연금에 대한 것도 보고해야 합니까?
>
>갑자기 머리가 아파집니다.
>국면연금에 얼마되지 않지만, 얼마나 남아 있는지도 모를 뿐아니라
>작년에 어떻게 변동이 되었는지 알기 쉽지 않아요.
>또 이것과 다른 계좌의 합이 10,000불 이상이면 FBAR도 작성해야 할 것 같고요.
>
>
>국민연금은 여기에 해당이 되는지 알려주시면 고맙겠습니다.
“그럼 한국의 국민연금에 대한 것도 보고해야 합니까?”----> It depends on the situation;as a general rule, the pension/annuity articles of most tax treaties allow the country of residence , US IRS in yur case, to tax the pension or annuity under its domestic laws. This is true unless a treaty provision specifically amends that treatment. Some treaties, for example, provide that the country of residence, US in this case, may not tax amounts that would not have been taxable by the other country, Korea if you were a resident of that country. In some cases, government pensions/annuities or social security payments may be taxable by the government making the payments(by Korea, NOT by US IRS). There also may be special rules for lump-sum distributions. You need to look at each treaty carefully.
Since you live in the US and receive a pension/annuity paid by a payor from Korea, you must claim your desired treaty withholding exemption on the form, and in the manner specified by the Korean government. If Korean government, and/or the Korean withholding agent, refuses to honor the treaty claim, you need to make the treaty claim on your income tax return, or other prescribed form, filed with the Korean govt. Additionally, you may be able to claim a Foreign Tax Credit on your U.S. federal individual income tax return(by filing form 1116 and reporting FTC on 1040 line 47 or Sch A line 8 to itemize it) for any Korean income tax withheld from your Korean pension or annuity. Most income tax treaties have special rules for social security payments. In many cases, foreign social security payments are taxable by the country making the payments. Unless specified otherwise in an income tax treaty, foreign social security pensions are generally taxed as if they were foreign pensions or foreign annuities. Unless a tax treaty allows it, they are not eligible for exclusion from taxable income the way a U.S. social security pension might be.
Please visit the IRS Website here for more information(READ ARTICLE 24): http://www.irs.gov/pub/irs-trty/korea.pdf
“또 이것과 다른 계좌의 합이 10,000불 이상이면 FBAR도 작성해야 할 것 같고요.”--->Correct;aslong as the aggregate value of these accounts exceeds $10,000 at any time during the calendar year, you , as a US person, need to file FORM TD F.90.22.1 with the IRS by June 30 of the year following the year that the account holder meets the $10,000 threshold.You need to report your foreign account(s) by completing boxes 7a and 7b on Form 1040 Schedule B.
"
작성일2012-03-12 21:49
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