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Streamlined Filing Compliance Procedures
Purpose of the streamlined procedures
The streamlined filing compliance procedures describe below are available to taxpayers certifying that their failure to report foreign financial assets and pay all tax due in respect of those assets did not result from willful conduct on their part. The streamlined procedures are designed to provide to taxpayers in such situations with
- a streamlined procedure for fling amended or delinquent returns, and
- terms for resolving their tax and penalty procedure for filing amended or delinquent returns, and
- terms for resolving their tax and penalty obligations.
As reflected below, the streamlined filing procedures that were first offered on September 1, 2012 have been expanded and modified to accommodate a broader group of U.S. taxpayers. Major changes to the streamlined procedures include:
- extension of eligibility to U.S. taxpayers residing in the United States
- Elimination of the $1,500 tax threshold, and
- elimination of the risk assessment process associated with the streamlined filing compliance procedure announced in 2012.
Eligibility criteria for the streamlined procedures
The modified streamlined filing compliance procedures are designed only for individual taxpayers, including estates of individual taxpayers. The streamlined procedures are available to both U.S. individual taxpayers residing outside the United States and U.S. individual taxpayers residing in the United States. Descriptions of the specific eligibility requirements for the streamlined procedures for both non-U.S. residents (the "Streamlined Foreign Offshore Procedures") and U.S. residents ("Streamlined Domestic Offshore Procedures") are set forth below.
Taxpayers must certify that conduct was not willful. Taxpayers using either the Streamlined Foreign Offshore Procedures or the Streamlined Domestic Offshore Procedures, will be required to certify, in accordance with the specific instructions set forth below, that the failure to report all income, pay all tax and submit all required information returns, including FBARs (FinCEN Form 114, previously Form TD F 90-22,1) was due to non-willful conduct.
IRS has initiated a civil examination of taxpayer's returns for any taxable year. If the IRS has initiated a civil examination of taxpayer's returns for any taxable year, regardless of whether the examination relates to undisclosed foreign financial assets, the taxpayer will not be eligible to use the streamlined procedures. Taxpayers under examination may consult with their agent. Similarly, a taxpayer under criminal investigation by IRS Criminal Investigation is also ineligible to use the streamlined procedures.
Taxpayers eligible to use streamlined procedures who have previously filed delinquent or amended returns must pay previous penalty assessments. Taxpayers eligible to use the streamlined procedures who have previously filed delinquent or amended returns in a attempt to address U.S. tax and information reporting obligations with respect to foreign financial assets (so-called "quiet disclosures" made outside of the Offshore Voluntary Disclosure Program (OVDP) or its predecessor programs) may still use the streamlined procedures by following the instructions set forth below. However, any penalty assessments previously made with respect to those filing will not be abated.
Taxpayers who want to participate in the streamlined procedures need a valid Taxpayer Identification Number. All returns submitted under the streamlined procedures must have a valid Taxpayer Identification Number. For U.S. citizens, resident aliens, and certain other individuals, the proper TIN is a valid Social Security Number (SSN). For individuals who are not eligible for an SSN or ITIN will not be processed under the streamlined procedures. However, for taxpayers who are ineligible for an SSN but do not have an ITIN, a submission my be made under the streamlined procedures if accompanied by a complete ITIN application. Additional information on getting an ITIN is available.
https://www.irs.gov/Individuals/International-Taxp...
===轉貼自天下網站
俗稱為肥咖條款（FATCA）的《美國外國帳戶稅收遵從法案》（Foreign Account Tax Compliance Act）在全球掀起放棄美籍的熱潮。殊不知，6月18日，選在7月1日FATCA正式上路前夕，美國國稅局突然發布大赦條款—新版簡易型揭露計劃。
由於新條款只要補稅，不用開罰，許多擁有美國身分的「在台美人」，可望省下高額罰金，繼續保有美國籍。
由於美國針對全球所得課稅，台灣國際追稅的法源卻極度不足。許多台灣人藏匿在海外投資公司的錢，台灣無從課稅，將白白拱手讓給美國。去年中，財政部提出的國際追稅法條，通過立法院一讀後，卻被國民黨立院黨團撤下，自此不見天日。
美國稅務律師徐宗甫指出，2014年最新版簡易型揭露計劃（Streamlined Filing Compliance Procedures）一改過往肥咖條款的自首條款。
他解釋，所謂的「自首條款」，是自2009年以來，美國國稅局提出的「境外帳戶自願揭露專案」（Offshore Voluntary Disclosure Initiative, 簡稱OVDI），用「不會移交司法追溯」為誘因，要求海外欠稅者向國稅局自首補稅。但附帶條件是付出海外帳戶最高年度總額20％的高額罰金。
2012年，美國國稅局針對小額欠稅，首次提出「簡易型揭露計畫」，適用對象為過去3年從未申報、不居住於美國、每年欠稅金額在1,500美元以下的低逃稅風險對象。6月18日出爐的版本更優惠，欠稅金額不再限1,500美元以下。
換言之，只要非故意逃稅，過去漏報所得的海外美國稅務居民，如今速速「自首」，「懲罰」是前所未有的寬鬆。
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