{"id":4659,"date":"2017-03-27T07:58:09","date_gmt":"2017-03-27T05:58:09","guid":{"rendered":"http:\/\/13.40.31.108\/?p=4659"},"modified":"2018-08-23T17:41:33","modified_gmt":"2018-08-23T17:41:33","slug":"streamlined-filing-compliance-procedure-for-delinquent-filers","status":"publish","type":"post","link":"https:\/\/ustaxconsultants.es\/es\/streamlined-filing-compliance-procedure-for-delinquent-filers\/","title":{"rendered":"Streamlined Filing Compliance Procedure for delinquent filers"},"content":{"rendered":"<p style=\"text-align: right;\"><em><strong>Al final en espa\u00f1ol.<\/strong><\/em><\/p>\n<p>The IRS streamlined filing compliance procedure describe below is available to taxpayers certifying that their failure to report foreign financial assets and pay all tax due in respect of those assets did not result from willful conduct on their part. The streamlined procedure is designed to provide to taxpayers in such situations\u00a0with:<\/p>\n<ul>\n<li>a streamlined procedure for fling amended or delinquent returns,\u00a0and<\/li>\n<li>terms for resolving their tax and penalty procedure for filing amended or delinquent returns, and<\/li>\n<li>terms for resolving their tax and penalty obligations.<\/li>\n<\/ul>\n<p>As reflected below, the streamlined filing procedures that were first offered on September 1, 2012 have been expanded and modified to accommodate a broader group of U.S. taxpayers. Major changes to the streamlined procedures include:<\/p>\n<ul>\n<li>extension of eligibility to U.S. taxpayers residing in the United States<\/li>\n<li>Elimination of the $1,500 tax threshold, and<\/li>\n<li>elimination of the risk assessment process associated with the streamlined filing compliance procedure announced in 2012.<\/li>\n<\/ul>\n<p><strong>Taxpayers must certify that conduct was not willful<\/strong>. Taxpayers using either the Streamlined Foreign Offshore Procedures or the Streamlined Domestic Offshore Procedures, will be required to certify, in accordance with the specific instructions set forth below, that the failure to report all income, pay all tax and submit all required information returns, including FBARs (FinCEN Form 114, previously Form TD F 90-22,1) was due to non-willful conduct.<\/p>\n<p>The streamlined procedure can be very beneficial for taxpayers because they allow the taxpayer to comply with income tax rules and regulations in a relatively easy manner. The streamlined foreign offshore procedure will protect the taxpayer from having to pay various penalties, including the failure-to-file penalties, failure-to-pay penalties, accuracy-related penalties, information return penalties, and FBAR penalties. This protection from penalties will remain in place even if the amended tax returns are later selected for audit, unless the IRS demonstrates that the original tax noncompliance was fraudulent or that the failure to file FBAR reports was the result of willful behavior. However, if, during the course of the examination, the IRS determines that an additional tax deficiency is due by the taxpayer, the taxpayer may at that point be subject to any applicable taxes and penalties for that additional deficiency.<\/p>\n<p>U.S. taxpayers eligible to use the Streamlined Foreign Offshore Procedures must:<\/p>\n<ol>\n<li>for each of the most recent 3 years for which the U.S. tax return due date has passed, file delinquent or amended tax returns, together with all required information returns (e.g., Forms 5471, and 8938) and<\/li>\n<li>for each of the most recent 6 years for which the FBAR due date has passed, file any delinquent FBARs (FinCEN Form 114, previously Form TD F 90-22.1).<\/li>\n<\/ol>\n<p>If you have any further questions, please, do not hesitate to contact us. Tel 91 5194392 info@ustaxconsultants.es<\/p>\n<h2><em><strong>Procedimiento simplificado de presentaci\u00f3n de declaraciones para contribuyentes estadounidenses que no est\u00e1n al d\u00eda.<\/strong><\/em><\/h2>\n<p><em>El procedimiento simplificado de presentaci\u00f3n de declaraciones para los contribuyentes que no est\u00e1n al d\u00eda, descrito a continuaci\u00f3n, est\u00e1 disponible para los contribuyentes que certifiquen que su incumplimiento en declarar activos financieros extranjeros, presentar las declaraciones de renta y pagar todos los impuestos debidos no fue el resultado de una conducta incorrecta y deliberada por su parte. El procedimiento est\u00e1 dise\u00f1ado para proporcionar a los contribuyentes en tales situaciones con:<\/em><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><em>un procedimiento simplificado para presentar declaraciones enmendadas o morosas, y<\/em><\/li>\n<li><em>t\u00e9rminos para resolver su impuesto y procedimiento de penalidad para presentar declaraciones enmendadas o morosas, y<\/em><\/li>\n<li><em>condiciones para resolver sus obligaciones tributarias y penales.<\/em><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><em>Como se refleja a continuaci\u00f3n, el procedimiento simplificados de presentaci\u00f3n que se ofreci\u00f3 por primera vez el 1 de septiembre de 2012 se han ampliado y modificado para acomodar a un grupo m\u00e1s amplio de contribuyentes estadounidenses. Los principales cambios en el procedimiento simplificado incluyen:<\/em><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><em>La extensi\u00f3n de la elegibilidad a los contribuyentes estadounidenses que residen en los Estados Unidos<\/em><\/li>\n<li><em>Eliminaci\u00f3n del umbral impositivo de $ 1.500, y<\/em><\/li>\n<li><em>Eliminaci\u00f3n del proceso de evaluaci\u00f3n de riesgos asociado con el procedimiento simplificado de cumplimiento de la presentaci\u00f3n anunciado en 2012.<\/em><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><em>Los contribuyentes deben certificar que la conducta no fue deliberada. Los contribuyentes que utilicen este procedimiento deber\u00e1n certificar, de acuerdo con las instrucciones espec\u00edficas establecidas a continuaci\u00f3n, que la falta de reportar todos los ingresos, pagar todos los impuestos y presentar todas las declaraciones de informaci\u00f3n requeridas, incluyendo FBARs (Form 114 de FinCEN, anteriormente TD F 90-22,1) se debi\u00f3 a una conducta no intencionada.<\/em><\/p>\n<p><em>El procedimiento descrito puede ser muy beneficioso para los contribuyentes porque permiten que el contribuyente cumpla con la legislaci\u00f3n y regulaciones del impuesto sobre la renta de una manera relativamente f\u00e1cil. La simplificaci\u00f3n del procedimiento proteger\u00e1 al contribuyente de tener que pagar varias multas, incluyendo las sanciones por incumplimiento de presentaci\u00f3n, las sanciones por falta de pago, las sanciones relacionadas con la exactitud, las sanciones por devoluci\u00f3n de informaci\u00f3n y las sanciones del FBAR. Esta protecci\u00f3n permanecer\u00e1 en su lugar incluso si las declaraciones de impuestos complementarias son posteriormente auditadas, a menos que el IRS demuestre que el incumplimiento de impuestos original fue fraudulento o que la falta de presentar los informes FBAR fue el resultado de una conducta deliberada.<\/em><\/p>\n<p><em>Los contribuyentes estadounidenses que re\u00fanan los requisitos para utilizar este Procedimiento Simplificados (Streamlined Foreign Offshore Procedures ) deben:<\/em><\/p>\n<ol>\n<li><em>Presentar la declaraci\u00f3n de impuestos de los Estados Unidos, Form 1040, de los 3 \u00faltimos junto con todos los formularios que le corresponda (ie: Formularios 5471 y 8938)<\/em><\/li>\n<li><em>Presentar los FBAR correspondientes a los \u00faltimos 6 a\u00f1os. (Forma FinCEN 114, anteriormente Form. TD F 90-22.1).<\/em><\/li>\n<\/ol>\n<p><em>Si necesita m\u00e1s ayuda o informaci\u00f3n sobre el procedimiento, no tiene m\u00e1s que dec\u00edrnoslo. Tel 915194392 o info@nmlconsultores.com<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Al final en espa\u00f1ol. The IRS streamlined filing compliance procedure describe below is available to taxpayers certifying that their failure to report foreign financial assets and pay all tax due in respect of those assets did not result from willful conduct on their part. The streamlined procedure is designed to provide to taxpayers in such [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4660,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":"","_links_to":"","_links_to_target":""},"categories":[28,23,24],"tags":[35,45,32,20,39],"class_list":["post-4659","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fbar","category-irs","category-us-tax-return-1040-1040nr","tag-35","tag-1040x","tag-fbar","tag-irs-2","tag-us-federal-income-tax-return"],"acf":[],"_links":{"self":[{"href":"https:\/\/ustaxconsultants.es\/es\/wp-json\/wp\/v2\/posts\/4659","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ustaxconsultants.es\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ustaxconsultants.es\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ustaxconsultants.es\/es\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ustaxconsultants.es\/es\/wp-json\/wp\/v2\/comments?post=4659"}],"version-history":[{"count":0,"href":"https:\/\/ustaxconsultants.es\/es\/wp-json\/wp\/v2\/posts\/4659\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ustaxconsultants.es\/es\/wp-json\/wp\/v2\/media\/4660"}],"wp:attachment":[{"href":"https:\/\/ustaxconsultants.es\/es\/wp-json\/wp\/v2\/media?parent=4659"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ustaxconsultants.es\/es\/wp-json\/wp\/v2\/categories?post=4659"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ustaxconsultants.es\/es\/wp-json\/wp\/v2\/tags?post=4659"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}