사실 이 주제는 WorkingUS와는 성격이 안 맞을 수도 있지만 얼마전 이와 같은 질문을 받을 적이 있어 짧은 글을 써 봅니다.
세법상에는 예전부터 Departure Permit 또는 Sailing Permit이라는 것이 있습니다. 영주권이나 시민권을 반납하고 미국을 영원히 떠나고자 하는 사람을 대상으로 발급하는 일종의 증서인데 이것은 미국내에 세금문제는 모두 해결을 했다는 것을 증명해주는 것이라 할 수있습니다. (참조: http://www.irs.gov/Businesses/Departing-Aliens-and-the-Sailing-Permit)
법적으로는 IRS 직원이 공항같은 곳에서 무작위로 미국을 완전히 떠나는 사람을 대상으로 이 Permit을 요구할 수 있다고 합니다. 하지만 이러한 경우는 거의 없다고 볼수 있고 이 Permit을 발급받는 사람들도 아주 극소수에 불과하다고 합니다.
하지만 영주권이나 시민권을 반납하는 곳에서 세금문제는 확실히 했는 지를 알아 보기위해서 위의 Permit를 요구할수는 있습니다. 이것을 받기 위해 보고하는 양식이 1040-C라는 것이 있습니다. 마지막 해의 세금보고는 일반적인 Form 1040와 Form 1040NR (if applicable)에 하고 Form 1040-C를 여분으로 하여 Permit을 받습니다.
또 해야 하는 보고서는 Form 8854 Initial and Annual Expatriation Information Statement라는 것이 있습니다. 쉽게 말해 국적이탈세라는 것인데 아래의 5가지중 하나에 해당되면 이 양식을 보고해야 합니다.
1. 시민권자나 지난 15년중 8년이상 영주권보유자
2. 지난 5년중 평규소득세가 $139,000 (2008)에서 $147,000 (2011) 이상인 자
3. 순자산액이 이백만불이상인 자
4. 지난 5년간 세금납부에 불성실했던 자
5. 내야할 세금이 있던지 Deferred Compensation이 남아 있는 자
특히 Deferred Compensation이나 Tax-deferred account (즉, IRA) 등이 있으면 Form W-8CE를 통해 Payor (발급자)에게 Departure에 관한 사실을 알려야 하는 의무또한 있습니다.
이 조건들을 모두 만족시켜서 보고를 해야만 하는 분들이 사실 많지는 않을 것으로 생각됩니다. 하지만 이러한 법이 있다는 사실을 아시는 것만으로 나중에 당황해 하는 일을 사전에 예방하실수 있으시리라 생각합니다.
이한길 96.***.85.138 2014-09-0418:55:39
좋은 내용이며 많은 참고가 되었습니다.
gjvtbcvo 46.***.52.238 2015-09-1822:54:47
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