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| 해외금융계좌보고에 관하여 |
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| 2011-07-06 08:04 | 조회수: 12950 |
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요사이 불경기 가운데에서도 미국사회에 있어 핫이슈가 되고 있는 사항중의 하나가 해외금융계좌 보고에 관한 것으로서 이에 대한 정확한 이해가 필요할 것으로 판단되어 세주간에 걸쳐서 해외금융계좌보고 (FBAR: Report of Foreign Bank & Financial Accounts), 제2차 해외은익재산 자진신고 (OVDI: Offshore Voluntary Disclosure Initiative), 해외금융계좌신고법 (FATCA: Foreign Account Tax Compliance Act)에 관하여 알아보도록 하고자 한다.
이번주간은 첫주간으로서 우선 2010년도 보고분에 대해서 그 마감일이 이번달 말로서 신고준비기간이 얼마남지 않은 해외금융계좌보고 (FBAR)에 관하여Q&A 형식을 통해서 아래와 같이 알아 보도록 한다.
Q1. 해외금융계좌보고 (FBAR) 제도란 무엇인가?
A. 해외금융계좌보고는 미국거주자로서 해외에 1만달러가 넘는 금융계좌가 있을 경우에 다음해 6월말까지 재무부에 동 해외계좌를 보고하는 제도이다.
Q2. 보고대상자인 미국거주자는 누구인가?
A. 2009년도분 (6/30/10보고기한) 까지는 미국 시민권자 및 영주권자만 해당되었지만 2010년도분 (6/30/11 보고기한) 부터는 시민권자와 영주권자 뿐만아니라 세법상 미국거주자에 해당하는 사람까지로 확대되었기 때문에 2010년도분 세무보고시 Physical Presence Test에 의하여 미국거주라로 분류되어 거주자용 소득세신고서 (Form 1040, Form 1040A, Form 1040EZ)를 제출한 사람까지도 보고대상이 되게 된다. 법인의 경우에는 미국내의 주에서 인코퍼레잇이 되면 미국거주자로 보게 된다.
Q3. 2009년도까지는 F-1유학생신분이었다가 2010년도중에 H-1취업비자 거주자 신분이 된 경우에는?
A. 2009년도분까지는 미국 시민권자 및 영주권자만 보고 대상이 되기 때문에 2009년도에 유학생 신분이었다면 2009년도분에 대한 해외금융계좌보고 의무는 없다 하겠으나 2010년도분에 대해서는 H-1 취업비자 소유자로서 거주자가 되었다면 1만달러이상의 해외금융계좌 소유시 이를 금번 6월말까지 보고를 해 주어야 한다.
Q4. 보고대상인 해외금융계좌에는 어떤것이 있는가?
A. 은행계좌, 투자계좌 (Investment Accounts), 뮤철펀드계좌, 연금계좌 (Retirement & Pension Accounts), 유가증권계좌 (Securities & Other Brokerage Accounts), 현금성 생명보험 (Life Insurance & Annuities having cash value) 로서 보고대상 연도중에 하루라도 1만달러 이상이었을 경우에는 보고를 해 주어야 한다.
Q5. 보고대상 해외금융계좌 기준금액 1만달러는 단일계좌 기준금액인가?
A. 그렇지 않다. 단일계좌로는 1만달러가 안되더라도 여러계좌를 합하여 1만달러 이상일 경우에는 각각의 전체계좌를 보고해 주어야 한다.
Q6. 보고기한은 언제까지 인가?
A. 연도중에 하루라도 1만달러 이상이 된 해외금융계좌가 있을 경우에는 그 다음해 6월말까지 해외금융계좌보고를 하여야 한다. 따라서 2010년도중에 1만달러 이상의 해외금융계좌가 발생된 경우라면 금번 6월말까지 재무부에 보고를 해 주어야 한다.
Q7. 보고기한 6월말은 우편접수일 기준인가?
A. 그렇지 않다. 대개의 경우와는 달리 본 해외금융계좌 보고서는 6월말까지 재무부에 배달이 되어야 한다. 따라서 안전하게 배달될 시간을 염두해 두고 사전에 우편발송을 하는게 바람직하다 하겠다. 또한 만일의 경우 우편배달에 대한 논란이 있을 경우를 대비해서 나중에 배달사실을 조회해 볼수 있도록 Certified Mail로 보내도록 하고 불가피한 사유로 늦어서 6월29일에 발송조치를 하게 된다면 익스프레스로 보내기를 권장한다.
Q8. 해외금융계좌 보고양식은 구체적으로 어떤 것인가?
A. 재무부 양식으로서 TD F 90-22.1 (Report of Foreign Bank & Financial Accounts) 이라 불리며 동 서식은 인터넷을 통해서 프린트를 할수도 있고 회계사 또는 세무대리인을 통해서 구할수도 있다.
Q9. 보고서식은 어디로 보내야 하는가?
A.우편으로 보낼시는 Department of the Treasury, Post Office Box 32621, Detroit, MI 48232-0621로 보내면 되고 Express Delivery Service로 보낼시는 IRS Enterprise Computing Center (ATTN: CTR Operations Mailroom, 4th Floor), 985 Michigan Avenue, Detroit, MI 48226으로 보내면 된다. 한편, 로컬 국세청 아피스에 서식을 접수시킬수도 있으며 이 경우 국세청에서 재무부로 서류를 이송해 주게 되나 재무부에서 6월말까지 이를 받아볼수 있도록 시간적 여유를 가지고 미리 조치를 하기 바란다.
Q10. 해외금융계좌 보고서식을 인컴텍스보고서에 첨부하여야 하는가?
A. 그렇지 않다. 해외금융계좌 보고서식은 국세청 양식이 아니고 재무부 양식으로서 인컴텍스보고서에 첨부할 필요는 없으나 인컴텍스보고서 첨부서류인 Schedule B상의 Part III에 해외금융계좌 소유여부에 Yes를 체크해 주어야 한다.
Q11. 해외금융계좌 보고를 하지 않은데 따르는 페널티는 있게 되는가?
A. 고의성이 없는 경우에는 Civil Penalty로 최고 1만달러까지 부과될수가 있고 합리적인 이유가 있는 경우에는 페널티가 면제될수도 있다. 하지만 만약 고의적으로 해외금융계좌를 보고하지 않은 경우에는 형사처벌의 대상이 될 뿐만아니라 Civil Monetary Penalty도 $100,000과 최고밸런스의 50퍼센트중 큰 금액을 보고하지 아니한 매해 페널티로 부과하게 된다.
Q12. 해외금융계좌 보고를 하게 되면 텍스가 부과되게 되는가?
A. 아니다. 해외금융계좌보고 자체는 텍스부과에 아무런 영향을 미치지 않게 되며 법정기한내에 신고를 하게 되면 페널티도 없게 된다. 하지만 해외금융계좌 자체에서 발생된 이자소득등이 있는 경우에는 이를 인컴텍스보고시 반영조치 하여야 한다.
Q13. 2010년도분 소득세 신고시 해외금융계좌소득을 포함시키지 않았으나 금번 6월말까지 해외금융계좌 보고를 해도 되는가?
A. 그렇다. 해외금융계좌보고는 인컴텍스신고 서류가 아니기 때문에 2010년도분 개인소득세 신고시 해외금융계좌분 소득을 포함시키지 않았다하더라도 이와 상관없이 2010년도분 해외금융계좌신고 마감일인 금번 6월말까지 해외금융계좌 보고를 할수가 있다.
Q14. 2010년도분 소득세 신고시 해외금융계좌소득을 포함시키지 않았으나 금번 6월말까지 해외금융계좌 보고를 하게 되면 2010년도분 소득세 신고와 관련하여 추가조치가 필요한가?
A. 그렇다. 2010년도분 소득세 신고를 지난 4월18일까지 함에 있어 해외금융계좌로부터 발생된 이자소득등을 포함시키지 않았었다면 이를 포함하여 수정신고납부를 해 주어야 한다. 하지만 만약 2010년도분 소득세 신고를 연장조치함으로써 아직 소득세 신고를 하지 않았다고 한다면 수정신고를 할 필요가 없이 직접 반영하여 신고를 해 주면 된다.
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