세금보고 한국 계좌 신고 FinCEN Form 114 / Form 8938 신고 – 진행상황입니다

cybermiro 23.***.121.54

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.