美国国税局对拥有海外资产者的纳税义务提醒.docVIP

IRS Reminds Those with Foreign Assets of U.S. Tax Obligations 美国国税局对拥有海外资产者的纳税义务提醒 IR-2014-52, April 11, 2014（IR-2014-52, 2014年4月11日） WASHINGTON — The Internal Revenue Service reminds U.S. citizens and resident aliens, including those with dual citizenship who have lived or worked abroad during all or part of 2013, that they may have a U.S. tax liability and a filing requirement in 2014. （华盛顿— 美国国税局提醒美国公民和外籍居民，包括那些2013年曾在国外生活或工作的双重国籍者，2014年他们在美国可能要承担纳税义务并按要求申报。 ） The filing deadline is Monday, June 16, 2014, for U.S. citizens and resident aliens living overseas, or serving in the military outside the U.S. on the regular due date of their tax return. Eligible taxpayers get one additional day because the normal June 15 extended due date falls on Sunday this year. To use this automatic two-month extension, taxpayers must attach a statement to their return explaining which of these two situations applies. See U.S. Citizens and Resident Aliens Abroad for details. （对于美国公民和海外居民或者在国外服役的军人，符合条件的纳税人应在定期申报的纳税申报截止日期前申报，正常的申报期限日为6月15日，因恰逢星期日，所以2014年的申报延期至6月16日（星期一）。纳税人要自动适用延缓两个月申报的，必须在申报表中附加说明，解释是适用在国外的美国公民还是外籍居民。详细信息请参阅《国外的美国公民和外籍居民》。 ） Nonresident aliens who received income from U.S. sources in 2013 also must determine whether they have a U.S. tax obligation. The filing deadline for nonresident aliens can be April 15 or June 16 depending on sources of income. See Taxation of Nonresident Aliens on IRS.gov. （非居民如果2013年有来源于美国的所得，也必须判断一下是否负有美国的纳税义务。依据收入来源的不同，非居民的申报期限分别为4月15日或6月16日，具体参阅美国国税局网站上《非居民税收》相关内容。） Federal law requires U.S. citizens and resident aliens to report any worldwide income, including income from foreign trusts and foreign bank and securities accounts. In most cases, affected taxpayers need to fill out and attach Schedule B to their tax return. Certain taxpayers may also have to fill out and attach to their return Form 8938, Statement of Foreign Financial Assets. （联邦法律要求美国公民和外籍居民报告全球范围内的所有收入，包括从外国信托、外国银行和证券账户取得的收入。在大多数情况下，此类纳税人进行纳税申报时需要填写附加目录清单B，同时还必须填写并附上申报表单893