美国八屋会计事务所

国内卖房钱汇到美国,报税还是不申报IRS?


如何避免罚款?

美国对税务居民实行全球收入征税,并要求其披露海外金融资产、银行账户、控股公司股份等信息,对非税务居民则只对其在美国境内的收入征税。

怎么判断税务居民和非税务居民的区别呢?

就是绿卡测试(Green Card Test)和居住测试(Substantial Presence Test),但有些个人豁免的特殊情况(exempt individual)不适用实际居住测试的天数,比较常见的包括F/J/M/Q签证,学生签证的判断相对简单,访问学者的判断相对复杂些。

IRS官方链接:

Alien Residency – Green Card Test

https://www.irs.gov/individuals/international-taxpayers/alien-residency-green-card-test

Substantial Presence Test

https://www.irs.gov/individuals/international-taxpayers/substantial-presence-test

—— 内容节选:国内卖房汇款到海外不申报要罚巨款? – 新闻中心- 温哥华港湾


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