Home Insights What is the Definition of a US Person for Tax Purposes?

What is the Definition of a US Person for Tax Purposes?

当地顾问(投资经理)向我们提出的第一个问题之一, law firms, accounting firms, trustees) and by their clients is, What is the definition of a US Person for tax purposes?

The US tax system imposes its income tax on “US Persons”; and the tax reaches all forms of income and gains whether US-sourced or arising outside the US.

美国人的概念包括个人、公司、合伙、信托和遗产.

Individuals公民、绿卡持有者和符合美国居住测试的个人.
公民包括在美国出生的人，在许多情况下，在美国以外出生的人，父母中至少有一方是美国人.

绿卡持有者是被授予在美国永久居留权的个人，只要他们遵守对授予的任何限制.

A cautionary note for Green Card Holders

如果您离开美国一段时间，您作为绿卡持有人的纳税责任不会改变. 您的所得税申报要求和可能的美国纳税义务一直持续到您放弃绿卡或最终行政或司法裁定您的绿卡已被撤销或放弃为止. Therefore, 即使美国公民及移民服务局(USCIS)不再承认你的绿卡的有效性，因为你已经离开美国一段时间或绿卡超过十年, 您必须继续提交纳税申报表，直到您的绿卡已被撤销或放弃的最终决定无法上诉为止.”

US Residents are individuals who have met the Substantial Presence Test. (A three-year day count test.)

Entities: Corporations and partnerships formed under US (state) law; Trusts that meet a combination “US court” and “US control” test (regardless of the legal jurisdiction in which they are formed); and Estates (based on a “facts and circumstances” test that looks at the residence of the executor and the location of a majority of the assets.

不及时提交所得税申报表或少报收入通常会被处以罚款. 罚款一般是根据纳税人应纳税义务的金额来确定的.

In addition to an annual income tax return, 所有纳税人(个人和实体)都面临着大量的“信息回报”。. 这些回报与纳税人对所有“外国”事物的兴趣有关.g. foreign financial accounts and assets, foreign corporations, foreign partnerships, and foreign trusts. 未能及时提交这些表格或提供不正确的信息可能导致处以巨额罚款, usually beginning at $10,000.

How will the IRS find me?

“Hiding” from the IRS is increasingly hard. With the passage of the Foreign Account Tax Compliance Act (FATCA) passed by the US in 2010 foreign financial institutions, including foreign trustees, must report their US account holders to the IRS. 此外，在各种“voluntary disclosure“这些项目通常不得不识别与它们有联系的美国人.

美国与其众多条约伙伴之间也共享信息. 最后，个人可以获得大笔报酬充当“举报人”。.

Through our US Expansion practice, 我们看到创始人或员工开始往返于美国，以推广或开展他们的业务, without realizing it, 他们经常越过居住门槛(实质存在测试). 居住意味着你在全球范围内的收入都要纳税，并且有申报的义务. Without proper planning, 不经意间将你的全球资产和收入纳入美国税收体系可能会产生严重后果.

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