This document discusses reporting requirements for US citizens and residents regarding overseas bank accounts and foreign assets. It covers the FinCEN Form 114 (FBAR) for reporting foreign bank and investment accounts if they exceed $10,000, and Form 8938 for reporting foreign financial assets and ownership of foreign companies depending on residency. It also discusses the ITIN application procedure for foreign individuals to obtain an Individual Taxpayer Identification Number for US tax filing purposes. Finally, it provides an overview of key changes from the 2017 US tax reform and the various tax rates, deductions and thresholds that were affected.

1. 美国公民或居民海外资产申报规定及罚则
Overseas Bank Accounts and Foreign Assets
Reporting Requirements
for U.S. Citizens & Residents
Jason Hang
Goldin Peiser & Peiser, LLP

2. 海外账户申报
FinCEN Form 114 (FBAR)
• 谁需要申报：个人, 企业
• 海外账户：银行, 投资账
户
• 申报条件: $10,000
• 申报内容: 海外账户最高
额
• 申报截止日: 4-15（10-15
延期）
• 罚则： $10,000,
$100,000 vs 50%
刑事
• Who Must File: Individuals &
Entities
• Foreign Accounts: Bank &
Brokerage accounts
• Reporting Threshold: $10,000
• What is Reported: Maximum
value
• Due Date: April 15 (Oct. 15 if
extended)
• Penalties: $10,000
$100,000 vs 50%
Criminal

3. 海外金融资产申报
Form 8938
• 谁需要申报：个人, 企业
• 海外资产：金融账户, 企业股
份等
• 申报条件: 在美居住 vs 海外居
住
• 申报内容：特定海外资产最高
额
• 申报截止日：与所得税表相同
• 罚则：$10,000,
$50,000
刑事
• Who Must File: Individuals &
Entities
• Foreign Assets: Financial
Accounts & Ownership of foreign
companies
• Reporting Threshold: Living in/out
U.S.
• What is Reported: Maximum value
• Due Date: With Income Returns
• Penalties: $10,000
$50,000
Criminal

4. 外籍人士申请美国个人税号流程
ITIN Application Procedure
Helen Chen
Goldin Peiser & Peiser, LLP

5. 外籍人士申请美国个人税号流程
ITIN Application Procedure
• 什么是外籍人士美国
个人税号?
• 只用于申报联邦税
• 9个数字，第一个数字
一定是9
• 谁必须申请美国个人
税号?
• 如何申请美国个人税
号?
• What is an ITIN?
– For federal tax
purposes only.
– 9 digits always starting
with “9”
• Who must apply for
an ITIN?
• How to apply for an
ITIN?

6. 美国个人税号申请所需材料
ITIN Application Supporting
Documentation Requirements
• 美国非居民外籍人士税表
• 美国个人税号申请表
• 持证人签字的护照原件或
经美国大使馆/领事馆认
证过的护照副件
- 通过美国国税局认证验收代
理申请个人税号
- GPP 是认证验收代理 (CAA)
• Form 1040-NR
• Form W-7
• Original documents or
certified copies of these
documents from the
original issuing agency or
an U.S. Embassy or
Consulate
– May apply for an ITIN
through a Certified
Acceptance Agent (CAA).
– GPP is a CAA.

7. 选择合适的经营体形式
Choosing the Right Entity for Your Business
Ang Shen
Goldin Peiser & Peiser, LLP

8. 经营体形式
Types of Entities
• 个体经营
• 合伙人经营
– 无限责任合伙人
– 有限责任合伙人
– 专业有限责任合伙人
• 有限责任公司
• 公司
– 小型公司
– 普通公司
• Sole Proprietorship
• Partnership
– GP
– LP
– LLP
• Limited Liability
Company
• Corporation
– S Corp
– C Corp

9. 2017 税改
Tax Reform
• 税务转移至个人型
– 区分服务型与非服务型
– 20%免税，根据总体收
入等具体因素调整
– 其他
• 普通公司型
– 21% 固定税率
– 公司分红抵扣调低
– 其他
• Pass through entities
– Service vs non-service
– 20% deduction allowed,
subject to taxable income
limitation (MFJ $315,000)
– Others
• C Corporation
– 21% Flat rate
– Dividend received
deduction
– Others

10. 2017 税改
Tax Reform (cont.)
• 个人
– 税率
– 标准抵扣
– 分类抵扣
州税
房贷利息
– 个人免税额
– 其他
• Individual
– Tax rate
– Standard deduction
– Itemized deduction
State related taxes
Mortgage interest
– Personal exempt
– Others

11. 2017 税改
Tax Reform (cont.)
2018 Married Filing Jointly and Surviving Spouse Income Tax Rates
If taxable income is: The tax is:
Not over $19,050 10% of the taxable income
$19,051-77,400 $1,905 plus 12% of the excess over $19,050
$77,401-165,000 $8,907 plus 22%of the excess over $77,400
$165,001-315,000 $28,179 plus 24% of the excess over $165,000
$315,001-400,000 $64,179 plus 32% of the excess over $315,000
$400,001-600,000 $91,379 plus 35% of the excess over $400,000
Over $600,000 $161,379 plus 37% of the excess over $600,000

12. 2017 税改
Tax Reform (cont.)
• 其他
– 个人：
• 投资收益
• 529 教育基金
• 遗产税
• 儿童税
• 其他
– 商业:
• 娱乐消费抵扣
• 其他
• Others
– Individual
• Capital gain
• 529 College Saving
Plans
• Estate tax
• Kiddie tax
• Others
– Business:
• Entertainment
• Others

13. 问题 Questions
联系方式 Contact info: 972-818-5300
沈 昂 Ang Shen
陈海兰 Helen Chen
杭 程 Jason Hang