영주권이나 시민권의 반납시 세금보고

  • #146258
    이종권 75.***.253.113 6392

    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.

    감사합니다.

    이종권공인회계사
    Jack Lee, CPA
    Wiselee & Co
    4 Venture, Ste 210, Irvine, CA 92618
    (949) 288-3639
    j.lee@wnco.net
    https://www.wnco.net

    • 이한길 96.***.85.138

      이한길 변호사입니다.
      좋은 내용이며 많은 참고가 되었습니다.
      감사드립니다.

      이한길 변호사

    • gjvtbcvo 46.***.52.238

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