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Tim6129~관련링크
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아하하님이 2011-03-26 08:59:56.0에 쓰신글
>안녕하세요
>
>도데체 이해가 잘 안되서 질문을 올립니다.
>
>제 질문은...
>
>미국으로 이민을 오기전 한국에서 가지고 있던 예금계좌 및 주식이 있습니다.
>
>미국에서 발생한 소득은 한국에 있는 계좌로 옮겨지지 않았고
>한국에서 발생한 소득에 대해서는 한국정부에 세금을 납부했습니다(원천징수)
>
>그렇다면 저는 IRS와 재무부에 어떤 양식으로 보고를 해야하나요?
>
>먼저 감사드립니다.
>
>
>
>
"미국으로 이민을 오기전 한국에서 가지고 있던 예금계좌 및 주식이 있습니다.그렇다면 저는 IRS와 재무부에 어떤 양식으로 보고를 해야하나요?"---> As long as you still keep your bank account and stocks, you NEED to report them to the US IRS;the IRS the form TDF 90-22.1must be filed when you have at any time during a calendar year more than $10,000 in one or more foreign bank and financial accounts. That means all your foreign accounts in KOREA are combined on any day during the year to determine if the over $10,000 figure is reached. The IRS has held that financial accounts includes your bank accounts, certificates of deposit, stock market accounts, gold or collectibles held by another for your benefit, and even credit balances in offshore credit card accounts. The TDF f90-22.1 form is not a tax form and has no effect on your income taxes. You are already suppose to be reporting the earnings of these investments on your US tax return. The form must be filed on June 30th following the end of the calendar year it is reporting, NOT due on April 15th.Congress enacted a $10,000 penalty for “without regard for willfulness” for failing to file the form by the June 30th deadline or not filing it for any year when it was required.
There are also even greater monetary penalties and criminal penalties ( jail time) for failing to file the form that the IRS may impose on anyone they catch that has not filed or filed the form late.
"한국에서 발생한 소득에 대해서는 한국정부에 세금을 납부했습니다(원천징수)"--> You are NOT subject to US taxes on your interest income generated in KOREA and taxed by Korean taxing authority due to prevention of double tatxation between US and other foreign countries.I guess you can claim your tax credit on your taxes paid to KOREAN taxing authority on your US federal return , NOT on your state return.
>안녕하세요
>
>도데체 이해가 잘 안되서 질문을 올립니다.
>
>제 질문은...
>
>미국으로 이민을 오기전 한국에서 가지고 있던 예금계좌 및 주식이 있습니다.
>
>미국에서 발생한 소득은 한국에 있는 계좌로 옮겨지지 않았고
>한국에서 발생한 소득에 대해서는 한국정부에 세금을 납부했습니다(원천징수)
>
>그렇다면 저는 IRS와 재무부에 어떤 양식으로 보고를 해야하나요?
>
>먼저 감사드립니다.
>
>
>
>
"미국으로 이민을 오기전 한국에서 가지고 있던 예금계좌 및 주식이 있습니다.그렇다면 저는 IRS와 재무부에 어떤 양식으로 보고를 해야하나요?"---> As long as you still keep your bank account and stocks, you NEED to report them to the US IRS;the IRS the form TDF 90-22.1must be filed when you have at any time during a calendar year more than $10,000 in one or more foreign bank and financial accounts. That means all your foreign accounts in KOREA are combined on any day during the year to determine if the over $10,000 figure is reached. The IRS has held that financial accounts includes your bank accounts, certificates of deposit, stock market accounts, gold or collectibles held by another for your benefit, and even credit balances in offshore credit card accounts. The TDF f90-22.1 form is not a tax form and has no effect on your income taxes. You are already suppose to be reporting the earnings of these investments on your US tax return. The form must be filed on June 30th following the end of the calendar year it is reporting, NOT due on April 15th.Congress enacted a $10,000 penalty for “without regard for willfulness” for failing to file the form by the June 30th deadline or not filing it for any year when it was required.
There are also even greater monetary penalties and criminal penalties ( jail time) for failing to file the form that the IRS may impose on anyone they catch that has not filed or filed the form late.
"한국에서 발생한 소득에 대해서는 한국정부에 세금을 납부했습니다(원천징수)"--> You are NOT subject to US taxes on your interest income generated in KOREA and taxed by Korean taxing authority due to prevention of double tatxation between US and other foreign countries.I guess you can claim your tax credit on your taxes paid to KOREAN taxing authority on your US federal return , NOT on your state return.
작성일2011-03-28 15:32
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