What is a specified individual?

A specified individual is any U.S. person who has an interest in specified foreign financial assets and meets the reporting threshold for individuals.

Who must file Form 8938?

Specified individuals and specified domestic entities are required to file Form 8938 if they have an interest in specified foreign financial assets that meet certain thresholds.

What is a financial account?

A financial account includes any account maintained by a foreign financial institution at which the account holder has a financial interest or signatory authority.

What are specified foreign financial assets?

Specified foreign financial assets include foreign financial accounts, certain foreign financial institutions, and other specified foreign financial assets.

What is the reporting threshold for individuals?

U.S. citizens, resident aliens, and certain nonresident alien individuals must report all specified foreign financial assets if the total value exceeded $50,000 at any time during the tax year, or more than $750,000 on the last day of the tax year.

What type of foreign entities are excluded from reporting requirements?

Certain excepted specified domestic entities are exempt from the reporting requirements for individuals. These include qualified retirement plans, IRAs, and certain types of trusts.

What is Form 8938 used for?

Form 8938 is used by specified individuals and specified domestic entities to report certain foreign financial assets to the Internal Revenue Service (IRS).

What is a closely held domestic corporation?

A closely held domestic corporation is a domestic corporation, more than 50% of the value of whose stock is owned, directly or indirectly, by 5 or fewer individuals.

Where can I find more information about Form 8938?

For more information, refer to the Instructions for Form 8938 or consult a tax professional.

What happens if Form 8938 is not filed or filed incorrectly?

Failure to file or failure to report correctly can result in accuracy-related penalties, criminal penalties, and/or fraud penalties. Penalties can be up to $10,000 for each nonwillful violation, with an additional penalty of up to 25% on the amount involved for willful violations.

How often must Form 8938 be filed?

Form 8938 must be filed with a tax return for the relevant tax year. If an extension is granted, the form and extension must be filed by the extended due date of the tax return.

What is the reporting threshold for domestic entities?

Specified domestic entities must report specified foreign financial assets if the total value exceeded $1 million on the last day of the tax year or more than $2 million at any time during the tax year.

What is a closely held domestic partnership?

A closely held domestic partnership is a domestic partnership, all partners of which are individuals, and no more than 100 partners.

Obrazac 8938

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Obrazac 8938 (Rev. studeni 2021.)

Izvještaj o određenoj inozemnoj financijskoj imovini

This form is used by U.S. taxpayers to report specified foreign financial assets and income derived from those assets. The form includes detailed information about each deposit, custodial account, and other foreign asset reported.

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Obrazac 8938 Upute - Upute za obrazac 8938 (Rev. Studeni 2021.)

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PITANJA

What is a specified individual?

A specified individual is any U.S. person who has an interest in specified foreign financial assets and meets the reporting threshold for individuals.
Who must file Form 8938?

Specified individuals and specified domestic entities are required to file Form 8938 if they have an interest in specified foreign financial assets that meet certain thresholds.
What is a financial account?

A financial account includes any account maintained by a foreign financial institution at which the account holder has a financial interest or signatory authority.
What are specified foreign financial assets?

Specified foreign financial assets include foreign financial accounts, certain foreign financial institutions, and other specified foreign financial assets.
What is the reporting threshold for individuals?

U.S. citizens, resident aliens, and certain nonresident alien individuals must report all specified foreign financial assets if the total value exceeded $50,000 at any time during the tax year, or more than $750,000 on the last day of the tax year.
What type of foreign entities are excluded from reporting requirements?

Certain excepted specified domestic entities are exempt from the reporting requirements for individuals. These include qualified retirement plans, IRAs, and certain types of trusts.
What is Form 8938 used for?

Form 8938 is used by specified individuals and specified domestic entities to report certain foreign financial assets to the Internal Revenue Service (IRS).
What is a closely held domestic corporation?

A closely held domestic corporation is a domestic corporation, more than 50% of the value of whose stock is owned, directly or indirectly, by 5 or fewer individuals.
Where can I find more information about Form 8938?

For more information, refer to the Instructions for Form 8938 or consult a tax professional.
What happens if Form 8938 is not filed or filed incorrectly?

Failure to file or failure to report correctly can result in accuracy-related penalties, criminal penalties, and/or fraud penalties. Penalties can be up to $10,000 for each nonwillful violation, with an additional penalty of up to 25% on the amount involved for willful violations.
How often must Form 8938 be filed?

Form 8938 must be filed with a tax return for the relevant tax year. If an extension is granted, the form and extension must be filed by the extended due date of the tax return.
What is the reporting threshold for domestic entities?

Specified domestic entities must report specified foreign financial assets if the total value exceeded $1 million on the last day of the tax year or more than $2 million at any time during the tax year.
What is a closely held domestic partnership?

A closely held domestic partnership is a domestic partnership, all partners of which are individuals, and no more than 100 partners.

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Porezni obrasci

Obrazac 8938 je jedan od poreznih obrazaca koji su dokumenti koji se koriste za prijavu prihoda, odbitaka i poreznih obveza relevantnom poreznom tijelu. Ovi su obrasci bitan dio procesa podnošenja poreznih prijava i koriste se kako bi se osiguralo da pojedinci i tvrtke poštuju porezne zakone i točno izračunaju svoje porezne obveze.

Posebni potrebni porezni obrasci mogu se razlikovati ovisno o čimbenicima kao što su status prijave pojedinca, izvori prihoda i porezni zakoni zemlje. Međutim, evo nekih uobičajenih vrsta poreznih obrazaca:

Obrasci za porez na dohodak pojedinaca: Ovi se obrasci, poput serije 1040 u Sjedinjenim Državama, koriste pojedincima da prijave svoje prihode, traže odbitke i kredite te izračunaju svoje porezne obveze.

Poslovni porezni obrasci: Tvrtke, uključujući samostalne poduzetnike, partnerstva, korporacije i samozaposlene pojedince, možda će morati podnijeti različite obrasce za prijavu svojih prihoda, troškova i dugovanih poreza. Primjeri uključuju Prilog C (Dobit ili gubitak od poslovanja) i Obrazac 1120 (Prijava poreza na dobit korporacija u SAD-u).

Porezni obrasci za zaposlenje: Poslodavci su dužni prijaviti plaće zaposlenika te zadržati i doznačiti poreze na plaće. U tu svrhu koriste se obrasci kao što su W-2 (Izjava o plaći i porezu) i 941 (Kvartalna prijava saveznog poreza poslodavca).

Obrasci za investicijske i mirovinske račune: Ovi se obrasci koriste za prijavu prihoda od ulaganja, kapitalnih dobitaka i gubitaka, kao i doprinosa i raspodjela s mirovinskih računa. Primjeri uključuju obrazac 1099-DIV (Dividende i raspodjele) i Obrazac 5498 (Informacije o doprinosu IRA-e).

Obrasci za porez na nekretnine i darove: kada osoba premine ili da značajne darove, posebni obrasci kao što je Obrazac 706 (Povrat poreza na imovinu Sjedinjenih Država (i Generation-Skipping Transfer)) i Obrazac 709 (United States Gift (and Generation- Skipping Transfer) Tax Return) koriste se za prijavu i izračun svih primjenjivih poreza na nekretnine ili darove.

Važno je napomenuti da se porezni zakoni i obrasci mogu mijenjati tijekom vremena, pa bi se pojedinci i tvrtke trebali posavjetovati s nadležnim poreznim tijelima ili potražiti profesionalni porezni savjet kako bi osigurali usklađenost s trenutačnim zahtjevima.

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VIDI TAKOĐER

Obrazac 3881-A - Obrazac 3881-A (Rev. 5-2017)
Obrazac 8316 - Obrazac 8316 (Rev. 1-2006)
Obrazac 1099-CAP - Obrazac 1099-CAP (Rev. rujan 2019.)
Obrazac 1066 - Obrazac 2021. godine 1066
Obrazac 1040-NR Raspored A (španjolska verzija) - Raspored A 2021. (Obrazac 1040-NR) (SP)
Obrazac 1099-DIV - Obrazac 1099-DIV (Rev. siječanj 2022.)
Obrazac 1120-S Raspored M-3 - Raspored M-3 (obrazac 1120-S) (Rev. Prosinac 2019.)
Obrazac 15101 (španjolska verzija) - Obrazac 15101 (sp) (Rev. 10-2017)
Obrazac 990 Raspored K - Raspored K 2021. (Obrazac 990)
Obrazac 15100 (španjolska verzija) - Obrazac 15100 (sp) (Rev. 10-2017)

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