Home Forums Tax 세금보고 한국 계좌 신고 FinCEN Form 114 / Form 8938 신고 – 진행상황입니다 세금보고 한국 계좌 신고 FinCEN Form 114 / Form 8938 신고 – 진행상황입니다 Name * Password * Email FATCA(Form 8938)는 FBAR보다 reporting threshold 가 높습니다. 아마 보고하지 않으셔도 될 것 같은데요. 아래 form 8938 Instruction에서 따온 내용이니 참고하세요. Reporting Thresholds Applying to Specified Individuals If you are a specified individual, your applicable reporting threshold depends upon whether you are married, file a joint federal income tax return, and live inside (or outside) the United States. Taxpayers living in the United States. If you do not live outside the United States, you satisfy the reporting threshold discussed next that applies to you, and no exception applies, file Form 8938 with your income tax return. Unmarried taxpayers. If you are not married, you satisfy the reporting threshold only if the total value of your specified foreign financial assets is more than $50,000 on the last day of the tax year or more than $75,000 at any time during the tax year. Married taxpayers filing a joint income tax return. If you are married and you and your spouse file a joint income tax return, you satisfy the reporting threshold only if the total value of your specified foreign financial assets is more than $100,000 on the last day of the tax year or more than $150,000 at any time during the tax year. I agree to the terms of service Comment