境外公司持股申報Foreign Corporation Ownership
美國股東持有境外公司達一定持股比例時的資訊申報，須揭露該境外公司的財務資料與股權結構。Information reporting by U.S. shareholders of foreign corporations, disclosing the foreign company's financial data and ownership structure.
03 / International — 國際稅務International Tax
國際稅務與海外資產申報International Tax & Foreign Asset Reporting
海外金融帳戶、境外公司持股及國外基金等資產，可能涉及多項美國資訊申報義務。各項表格的適用條件與申報門檻不同，需依資產性質、持有方式及納稅人身分逐項判斷。李禾新稅務師專注於國際稅務與海外資產申報，協助客戶釐清申報義務並妥善處理相關申報。Foreign financial accounts, shares in non-U.S. companies, and foreign funds may give rise to several U.S. information reporting obligations. Each form has its own conditions and filing thresholds, which must be assessed item by item based on the nature of the asset, how it is held, and the taxpayer's status. Ho-Hsin Li, EA, focuses on international tax and foreign asset reporting, helping clients clarify their filing obligations and complete the related filings.
申報義務Reporting duties
境外金融資產與跨境資訊申報Foreign Financial Assets & Cross-Border Information Reporting
美國公民及符合條件的美國稅務居民，持有特定境外金融資產時，可能涉及 Form 8938 及 FinCEN Form 114（FBAR）等申報義務；持有或控制特定外國公司，則可能涉及 Form 5471。U.S. citizens and qualifying U.S. tax residents who hold specified foreign financial assets may be subject to reporting obligations such as Form 8938 and FinCEN Form 114 (FBAR); those who own or control certain foreign corporations may also be subject to Form 5471.
此外，美國公司若與特定外國股東或其他相關外國人士進行符合申報規定的交易，可能涉及 Form 5472。In addition, a U.S. corporation that engages in reportable transactions with certain foreign shareholders or other related foreign parties may be subject to Form 5472.
各項申報的適用對象、申報門檻及判定標準不同，須依納稅人的身分、資產類型、持股比例及交易情況分別判斷。Each of these filings applies to different parties and carries its own thresholds and determination criteria, which must be assessed separately based on the taxpayer's status, asset types, ownership percentage, and transactions involved.
複雜申報Complex forms
專精的複雜報稅表格Complex Forms Handled
以下表格結構繁複、罰則嚴格，且經常需要換算外國財報與持股比例。These forms are structurally demanding, carry significant penalties, and often require restating foreign financial data and ownership percentages.
外資關係人交易申報Foreign-Owned Entity Transactions
由外國人持有一定比例的美國公司，須就其與關係人之間的往來交易提出申報。Required of U.S. entities with substantial foreign ownership, reporting transactions with related parties.
PFIC 被動外國投資公司PFIC Reporting
持有境外基金等被動外國投資公司權益時的申報，課稅方式因所選認列方法而異。Reporting for interests in passive foreign investment companies such as non-U.S. funds, where tax treatment depends on the election made.
境外資產與帳戶揭露Asset & Account Disclosure
境外銀行帳戶、保單、證券帳戶與其他金融資產的年度揭露，須逐一核對各帳戶全年最高餘額。Annual disclosure of foreign bank accounts, insurance policies, securities accounts, and other financial assets, reconciled against each account's maximum balance.
補報程序Catch-up procedures
過去年度未申報，該怎麼辦？Missed Prior-Year Filings?
許多納稅人是在多年後才得知海外帳戶的申報義務。美國國稅局設有簡易補報程序（Streamlined Filing Compliance Procedures），供非蓄意漏報者補正過去年度的申報。事務所可協助評估適用性並辦理補報。Many taxpayers learn of these obligations only years later. The IRS offers Streamlined Filing Compliance Procedures for taxpayers whose failure to file was non-willful. The practice can assess eligibility and prepare the submission.
境外簡易補報程序Streamlined Foreign Offshore
適用於符合居住地測試的境外納稅人，即長期實際居住於美國境外者。For taxpayers who meet the non-residency requirement — that is, those actually living outside the United States.
境內簡易補報程序Streamlined Domestic Offshore
適用於居住在美國境內、但持有未申報境外資產的納稅人。For taxpayers residing in the United States who hold previously unreported foreign assets.
台美兩地都有資產？Assets in Both Taiwan and the U.S.?
請說明您持有的帳戶類型、所在國家與大致金額級距，即可協助判斷需要申報哪些表格。Describe the types of accounts you hold, where they are held, and their approximate value range, and we can identify which forms apply.