2025.01.27

유영하 미국세무사

2025년 01월 27일부터 2024년도 귀속분 소득에 대해 미국 소득세 신고가 시작됩니다. 미국 시민권자, 영주권자, 그리고 미국에 183일 이상 거주하신 모든 분은 미국 국세청(IRS)에 세금신고와 납부를 하셔야 합니다. 신고기한은 2025년 04월 15일까지이며, 한국에 거주하는 납세자로서 05월에 한국 종합소득세신고 대상자는 06월 15일까지 자동 신고연장이 가능합니다. 시간이 더 필요하신 분은 04개월 추가 연장하여 10월 15일까지 신고할 수도 있습니다.

그리고 2024년중 비미국인(NRA, Nonresident Alien)인 개인으로부터 $100,000 이상 증여(상속)을 받은 분은 반드시 04월 15일까지 증여(상속) 받은 재산에 대한 신고(Form 3520)를 하여야 Maximum 25% 에 달하는 Penalty를 피할 수 있습니다.

또한 미국 이외의 국가(or 지역)에 $10,000 이상의 해외금융계좌를 보유하고 있는 경우, 개인 소득세 신고기한(연장 기한 포함)까지 반드시 FBAR, FATCA 신고를 함께 완료 하여야 과도한 벌금(FBAR Penalty : Minimum $100,000 이상)을 피할 수 있습니다. 

IR-2025-08, January 10, 2025

WASHINGTON — The Internal Revenue Service today announced that the nation’s 2025 tax season will start on Monday, Jan. 27, 2025, and will feature expanded and enhanced tools to help taxpayers as a result of the agency’s historic modernization efforts.

The IRS expects more than 140 million individual tax returns for tax year 2024 to be filed ahead of the Tuesday, April 15 federal deadline. More than half of all tax returns are expected to be filed this year with the help of a tax professional, and the IRS urges people to use a trusted tax pro to avoid potential scams and schemes.

The 2025 tax filing season will reflect continued IRS progress to modernize and add new tools and features to help taxpayers. Since last tax season, the improvements include more access to tax account information from text and voice virtual assistants, expanded features on the IRS Individual Online Account, more access to dozens of tax forms through cell phones and tablets and expanded alerts for scams and schemes that threaten taxpayers.

April 15 tax filing deadline for most taxpayers

For most taxpayers, the deadline to file their personal federal tax return, pay any tax owed or request an extension to file is Tuesday, April 15, 2025. Taxpayers requesting an extension will have until Wednesday, Oct. 15, 2025, to file.

Taxpayers residing in a federally declared disaster area may have additional time to file and pay federal taxes.

Key 2025 filing season dates

• January 10: IRS Free File opens.
• January 15: Due date for 2024 fourth quarter estimated tax payments.
• January 27: Filing season start date for individual tax returns.
• January 31: Earned Income Tax Credit Awareness Day.
• April 15: Due date of filing a tax return or to request an extension for most of the nation.
• October 15: Due date for extension filers.

■ 미국 소득세 신고서식은 다음과 같습니다.

   - 지난 해(2023년 귀속) 양식과 유사합니다.