영주권이나 시민권의 반납시 세금보고

  • #146258
    이종권 75.***.253.113 7391

    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

      But more recently, the ‘Ndrangheta has engaged with the Liberal Party. Perhaps this reflects the organisation’s class mobility and a transition from its Calabrian peasant roots in Grassby’s day into the group of wealthy criminal entrepreneurs we see today. Alleged ‘Ndrangheta boss Antonio Madafferi’s fundraising activities on behalf of an Italian Liberal Party candidate in the Melbourne seat of Bruce in the 2013 Federal election are highly significant, given this electorate has the nation’s highest proportion of residents born overseas, and a large Italian-speaking population. chaussure louboutin pas cher Photo: z christian louboutin pas cher
      Having missed out on Patrick Bamford, who has signed a season-long loan with Crystal Palace, head coach Aitor Karanka has identified Rhodes as his number one target as he looks to strengthen an attack that misfired on a number of occasions last season. nike tn pas cher Ripon MC, fourth Acklams Beta championship trial, Bewerley. 鈥?Novices: 1 Bevan Blacker (Beta) 4; 2 Gary Thwaite (Sherco) 9; 3 Aldis Blacker (Beta) 10. Over 40s: 1 Peter Brown (Beta) 11; 2 Chris Laws (Beta) 14; 3 Paul Weatherill (Scorpa) 36. Youths: 1 Freddie Wills (Beta) 20; 2 Ryan Weatherill Gas Gas) 23; 3 Guy Stones (Beta) 26. Green course novices: 1 Tony Calvert (Montesa) 1; 2 Robyn Alderson (Gas Gas) 2; 3 Ian Brogden (Beta) 2. Youths: 1 Simon Charlton 8; 2 Oliver Richardson 9; 3 Mick Townson 16 (all Beta). Over 50s: 1 Richard Thorpe (Montesa) 1; 2 Joe Alderson (Scorpa) 3; 3 Chris Crossley (Honda) 3. Beginners: 1 James Snowball (Beta) 9; 2 Max Harker (Yamaha) 9; 3 Mark Leng (Beta) 15. Youth easy course: 1 Ben Benson (Sherco) 1; 2 Richard Pulman (Gas Gas) 7; 3 Elliott Laws (Beta) 13. Twin-shock: 1 Jack Harker (Suzuki) 2; 2 Michael Platts (Honda) 3; 3 Nigel Simpson (Ossa) 7. Small wheels hard course: 1 Ben Green (Beta) 3; 2 Monte Andrew (Beta) 10; 3 Conrad Andrew (Sherco) 10. Easy course: 1 Lucy Ayrton (Beta) 7; 2 Jack Vasey (Gas Gas) 15; 3 Ellie Woodhead (Beta) 20. Class E: 1 Charlie Astwood 45; 2 Ashley Watson 60; 3 Lily-Ann Thwaite 66 (all Oset).
      ciBvciBmaXNoaW5nLCYjODIyMTsgdG91ciBwbGF5ZXIgQnJlbmRhbiBTdGVlbGUgdG9sZCBWYW4g tn pas cher Newton has drawn criticism for putting himself at risk of injury after signing a $103 million contract extension this offseason. General manager Dave Gettleman declared at that time Newton is the guy to lead the Panthers to the “Promised Land.” m http://www.musicales-boffres.fr
      The importance of the home double header against Leicestershire and Durham in the space of 24 hours, the first of them tomorrow, has increased. chaussure air max pas cher This approach involved the use of a specific type of comic-ideological apparatus: a serious or even tragic incident went in one end of the Stewart-鈥淒aily Show鈥?machine and was broken up into a series of relatively juvenile gags. Fun was made at the expense of all those involved. The host added looks of amazement, meaningful silences and a healthy dose of mugging. Absurdist photo montages and headlines were thrown in, and鈥攁t the end of four, five or six minutes鈥攖he incident emerged at the other end, stripped of its seriousness or significance, any possible outrage or desire to protest on the part of the viewer having been tamped down or entirely dissipated.
      d El consejo de gabinete ministerial decret贸 esa medida, que ya han puesto en vigor otros pa铆ses de la regi贸n afectados por el d茅ficit de lluvias ocasionado por el calentamiento de las aguas del Pac铆fico oriental ecuatorial. louboutin homme pas cher Gender discrimination nike tn pas cher
      Morrisons has announced the launch of the 鈥淢ilk For Farmers鈥?brand which will cost an extra 23p but guarantee 10p per litre goes to the farmers. The National Farmers鈥?Union (NFU) is now writing to other sellers, asking them to follow Morrisons鈥?lead. chaussure louboutin A.I think Giada (De Laurentiis) would be one of my favorites. She is always making recipes with a Mediterranean twist. http://www.coachoutletstoreonline.me
      SENATE: Senators will vote on a bill that would keep North Carolina from taking action in concert with federal clean air and climate rules rolled out by President Barack Obama’s administration on Monday. The measure would stop all state cooperation until litigation over the rules is settled. WRAL.com plans to carry the Senate session live at 2 p.m. Check the Video Central box on the homepage. air max pas cher Mitch Marsh will presumably be recalled after Lehmann admitted the allrounder’s omission was an error. d louboutin
      Collingwood, who plans to play on beyond his 40th birthday next May, hit the only two sixes of Durham’s innings over mid-wicket in the 49th over before being caught behind with one ball left. escarpins louboutin China and Japan are close neighbors connected by the same waters. If Abe’s government continues to go about it alone, they will impede the improvement in China-Japan ties in politics and security. They would create an atmosphere of bilateral conflict. The final result is to sow the wind and reap the whirlwind.
      Charles Franklin, a UW-Madison professor and co-founder of the Internet site , was also hard-pressed to explain Koschnick’s optimism. chaussure nike tn pas cher Aid agencies rely heavily on increasingly expensive air assets
      The couple had a problem not unique to them. They had this big piece of land and wanted a house that would accommodate their family of six plus two hunting dogs, not feel like more house than they needed once their kids were grown and gone, and have plenty of room to welcome the activity of grandkids. nike air max pas cher Halloween doesn’t have to be an evening just for the kiddies, either. After trick-or-treating is over, host a celebration that is whimsical, casual and downright fun for all ages.
      “It was pretty creative of them,” said Trout, now a four-time All-Star and winner of an MVP award. “It’s part of breaking into the big leagues.” chaussure nike tn pas cher ADELAIDE
      a Every time he plays for Sunderland he will now be the man to watch, the match-winner to keep an eye on, as has been shown by teams doubling up against him. The sooner he comes to terms and adapts to that the greater Sunderland and Johnson will be. http://www.joffreyfaroux.fr Rebecca Ryan is a Madison-based entrepreneur who, when she鈥檚 not helping clients figure out the future, is working to make Madison an even better city.
      鈽呪槄鈽匳ery good. Most menu items are excellent, though a few might miss the mark. Service generally is very good. A memorable meal is guaranteed. tn pas cher I’ve played right and left tackle at Wisconsin, so either-or, he told reporters who cover the Ravens. And I’ll even move down to guard if that’s what they want. . . . If that’s what they need, I’ll definitely have to step up. g nike tn pas cher
      In an annual report, the firm also said turnover dropped 2.7 per cent to 拢37bn last year, although when currency movements are excluded the figure for sales growth was 2.9 per cent higher. http://www.joffreyfaroux.fr Ukraine’s parliament, the Verkhovna Rada, which is located only a few hundred meters from Maidan Square and which adopted a strict policy of solidarity in the first weeks of the new transitional government, became a tribunal during the last week. Lawmakers argued that the interim government has failed and that it has spent much too long waiting for help from the West. Resignations were demanded, and in the end Defense Minister Ihor Tenyukh had to step down, because he reacted so helplessly to Russia’s annexation of Crimea and didn’t seem to know what to do with his soldiers. He was replaced by Colonel General Mykhailo Koval, who, though a professional, is hardly likely to appease those critics longing for fresh, new faces.
      p YnVua2VyLjwvcD48cD5BcyB3aXRoIGJvdGggdGhlIDIwMDQgYW5kIDIwMTAgUEdBIGNoYW1waW9u http://www.pourmetz.fr If your skies aren t clear or there s too much light, NASA is broadcasting the Perseids from 10 p.m. until 2 a.m. EDT with Cooke and other experts explaining what s happening in the skies. g
      The fact Yorkshire did not do that was mostly due to Curran as well. Before his excellent death bowling, he had also impressed with the bat for Surrey. nike pas cher Thebook contains thedescriptive phrase Five contemporary playwrights who have shaped playwriting inRussia, Ukraine andBelarus. Indeed, even insuch asmall number ofplays, Birksted-Breen was able toprovide astriking picture ofthe diversity that is Russian drama today. http://www.dj-animateur-manche.fr
      鈥淭he market is about seven or 8 percent, so it鈥檚 two-fold, three-fold the market growth,鈥?he says. air max pas cher Some people think journalists know everything about what s going on. We don t, even if information often comes first from us and is later confirmed by the authorities. The police have yet to explain the who and why of the shooting. t nike tn requin pas cher
      If? there’s nothing to hide they why not let the people/public film them after we the people elected them, also aren’t there CCTV every where in on and around the Town Hall It’s obvious that it was not illegal as he would have been arrested by the Police there and then Councillor Bob Kerr, who had only been appointed council chairman five minutes earlier, evicted everyone from the town hall council chamber at 7.10pm and told them to go outside after police officers were unable to persuade the man to comply. Councillor Bob Kerr, who had only been appointed council chairman five minutes earlier. Seems he now thinks he’s above the law he should be investigated and brought to book over this louboutin pas cher “It’s the end of an era, just like when David Letterman retired,” said Jennifer Robinson, 37, who arrived from Missouri on Wednesday. “Stewart has such a unique voice and I think he speaks to a lot of people who don’t have a voice.”
      YSBtZW1vcnkgd2hlbiB0aGUgUEdBIENoYW1waW9uc2hpcCByZXR1cm5zIHRoaXMgd2VlayB0byBX nike tn pas cher Yes, and its new-found credibility is a significant plus for the organization. Shekau s past media performances have been erratic and unlikely to appeal to a sophisticated audience abroad, said Usman-Janguza. His at times deranged diatribes, worthy of a Nollywood-style villain, are either the result of atrocious acting by a body double hired to impersonate the actually deceased leader – as researcher insists or, by Akilu s reckoning, the result of the strain of being a hunted man. k tn pas cher
      The driver鈥檚 area of the cabin features sporty red trim, while the passenger side is black, inspired by the historic Ferrari competition cars. The cabin trim is exclusive with the dash, tunnel and door panels on the driver鈥檚 side all swathed in composite materials. The racing seats also feature a stylised American flag motif on the centre of each seat and backrest. louboutin homme pas cher Guralnick also remembers the fancier party foods her mother excelled at, such as spanakopita and Asian sticky chicken skewers rolls rolled in sesame seeds.