por Antonio Rodriguez | Jun 30, 2014 | FATCA, FBAR, US Tax Return 1040 / 1040NR
Facing criticism that its crackdown on overseas tax cheats had disproportionately hurt small taxpayers guilty of innocent oversights, the Internal Revenue Service said it would revise its rules, lowering or eliminating some fines while tightening other requirements....
por Antonio Rodriguez | Jun 27, 2014 | FBAR, IRS - Internal Revenue Service, US Tax Return 1040 / 1040NR
As a reminder, taxpayers that are required to report foreign bank and financial accounts must file Form 114 electronically by June 30th, and the returns must be either Accepted or Accepted with Errors by midnight, June 30th. We strongly recommend that 114 returns be...
por Antonio Rodriguez | May 8, 2014 | AEAT
On May 2, 2014, the IRS issued an advance copy of Notice 2014-33 (the «Notice»). The Notice relates to the Foreign Account Tax Compliance Act («FATCA»), which targets U.S. taxpayers’ offshore financial interests through increased reporting requirements imposed...
por Antonio Rodriguez | Mar 28, 2014 | Sin categorizar
Effective Jan. 1, 2013, individual taxpayers are liable for a 3.8 percent Net Investment Income Tax on the lesser of their net investment income, or the amount by which their modified adjusted gross income exceeds the statutory threshold amount based on their filing...
por Antonio Rodriguez | Mar 24, 2014 | Sin categorizar
Update February 2014 — For more detailed information about FBARs, please refer to Report of Foreign Bank and Financial Accounts (FBAR). The IRS is aware that some taxpayers who are dual citizens of the United States and a foreign country may have failed to...
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