海外收入、账户及资产申报Foreign Accounts & Assets Reporting
美国公民、绿卡持有人和其他美国税务居民，要申报全球收入，海外账户和资产超过门槛还要另外申报。漏报的罚款很重，但以前没报的，有正规的补救办法。U.S. citizens, green card holders and other U.S. tax residents are taxed on worldwide income and must separately report foreign accounts and assets above certain thresholds. Penalties for missed forms are steep, but there are established ways to fix past years.
这些情况，可以找我们Is this you?
我们为你处理What's included
海外金融账户申报Foreign bank account report
一年中任何时候，所有海外金融账户合计超过 1 万美元就要申报。是合计金额，几个小账户加起来超过也算。Required if the combined balance of all your foreign financial accounts tops $10,000 at any point in the year. Several small accounts can add up.
海外金融资产申报Foreign financial assets
门槛比海外账户申报高，按报税身份和居住地不同。这是两份不同的申报，很多人两份都要报。Thresholds are higher than for the foreign bank account report and depend on filing status and where you live. The two are separate filings, and many people need both.
海外收入及外国税收抵免Foreign income and tax credit
海外的利息、租金、工资都要申报；在国外已经交的税，一般可以抵免，避免双重征税。Foreign interest, rent and wages are reportable, and tax paid abroad can generally be credited so you aren't taxed twice.
海外赠与和遗产Foreign gifts and inheritances
一年内从外国个人收到的赠与或遗产合计超过 10 万美元，需要申报。受赠人通常不用交税，但漏报罚款很重。Gifts or bequests from foreign individuals totaling more than $100,000 in a year must be reported. The recipient usually owes no tax, but penalties for not filing are steep.
海外公司申报Foreign corporations
持有外国公司股份、或担任外国公司高管的美国人，符合条件时需要申报。我们可以为客户做这样的申报。U.S. persons who own shares in, or serve as officers of, a foreign corporation may need to file. We can prepare these returns for you.
以前年度补报Catching up on past years
根据你的情况，选择合适的 IRS 补报程序，尽量减少甚至免除罚款。We choose the right IRS catch-up procedure for your situation to reduce or eliminate penalties.
需要准备的资料Documents to have ready
不用一次备齐，预约后我们会按你的情况给一份清单。You don't need everything up front. After we talk, we'll send a checklist for your situation.
- 每个海外账户的银行名称、地址、账号和当年最高余额
- 海外利息、租金、工资等收入的证明
- 在国外缴税的凭证
- 海外房产的购买、出租或出售文件
- 赠与或遗产的金额、日期和赠与人信息
- 外国公司的财务报表和股权结构（如适用）
- 近几年的美国报税表
- Each foreign account's bank name, address, account number and highest balance in the year
- Statements for foreign interest, rent, wages and other income
- Proof of tax paid abroad
- Purchase, rental or sale documents for property abroad
- Amount, date and giver for gifts or inheritances
- Financial statements and ownership chart for foreign companies, if any
- Recent U.S. tax returns
请不要通过邮件、微信或网站表单发送社会安全号、护照或税表。预约后我们会提供加密上传方式。Please don't send Social Security numbers, passports or tax forms by email, WeChat or the website form. We'll share a secure upload link after we talk.
客户常问的问题Common questions
我是绿卡，不是公民，也要申报吗？I have a green card, not citizenship. Do I still file?
要。绿卡持有人在税务上是美国税务居民，和公民一样要申报全球收入和海外账户。通过实际居住天数测试的签证持有人也一样。Yes. Green card holders are U.S. tax residents and report worldwide income and foreign accounts just like citizens. So do visa holders who meet the substantial presence test.
钱一直在国内，没汇到美国，也要报吗？The money never left my home country. Do I still report it?
要。申报的是账户本身和账户产生的收入，跟钱有没有转到美国没有关系。Yes. You report the account and the income it earns, whether or not any money came to the U.S.
父母从国内给我汇钱，要交税吗？My parents sent me money from abroad. Is it taxable?
从外国个人收到的赠与，受赠人一般不交税。但一年合计超过 10 万美元要向 IRS 申报。建议保留汇款记录和赠与证明。Gifts from foreign individuals generally aren't taxable to you, but more than $100,000 in a year must be reported to the IRS. Keep transfer records and a gift letter.
以前没报过，现在怎么办？I never reported my overseas accounts. What now?
先不要慌，也不要自己直接把以前年度补交上去。IRS 有专门的补报程序，选对方式可以大幅减少甚至免除罚款。建议先预约咨询，评估你的情况。Don't panic, and don't just file late returns on your own. The IRS has specific catch-up procedures, and choosing the right one can greatly reduce or eliminate penalties. Book a consultation so we can review your situation.
说说你的情况Tell us about your situation
由张帆 Fan Zhang, EA, CAA 亲自跟进。服务 McKinney、Allen、Plano、Frisco、达拉斯，全美客户远程服务。欢迎来电或微信咨询，面谈需预约。Handled personally by Fan Zhang, EA, CAA. Serving McKinney, Allen, Plano, Frisco and Dallas, and clients nationwide remotely. Call or WeChat anytime. In-person meetings by appointment.
