2022.01.21

유영하 미국세무사

2022년 01월 24일부터 2021년도 귀속분 소득에 대해 미국 소득세신고가 시작됩니다. 미국 시민권자, 영주권자, 그리고 미국에 183일 이상 거주하신 모든 분은 미국 국세청(IRS)에 세금신고와 납부를 하셔야 합니다. 신고기한은 2022년 04월 18일까지이며, 한국에 거주하는 납세자로서 5월에 한국 종합소득세신고 대상자는 06월 15일까지 자동 신고연장이 가능합니다. 시간이 더 필요하신 분은 4개월 추가 연장하여 10월 15일까지 신고할 수도 있습니다. ​

그리고 2021년중 $100,000 이상 증여나 상속을 받은 분들은 반드시 04월 18일까지 ​증여나 상속받은 재산에 대한 신고를 하셔야 Maximum 25% 에 달하는 Penalty를 피할 수 있습니다. ​

또한 미국 밖에서 $10,000 이상의 해외금융계좌를 보유하고 있는 경우, 개인 소득세 신고기한(연장 기한 포함)가지 반드시 FBAR, FATCA신고를 함께 완료 하셔야 과도한 벌금(Minimum $100,000 이상)을 부담하지 않습니다. ​

IR-2022-08, January 10, 2022

WASHINGTON — The Internal Revenue Service announced that the nation's tax season will start on Monday, January 24, 2022, when the tax agency will begin accepting and processing 2021 tax year returns.

The January 24 start date for individual tax return filers allows the IRS time to perform programming and testing that is critical to ensuring IRS systems run smoothly. Updated programming helps ensure that eligible people can claim the proper amount of the Child Tax Credit after comparing their 2021 advance credits and claim any remaining stimulus money as a Recovery Rebate Credit when they file their 2021 tax return.

"Planning for the nation's filing season process is a massive undertaking, and IRS teams have been working non-stop these past several months to prepare," said IRS Commissioner Chuck Rettig. "The pandemic continues to create challenges, but the IRS reminds people there are important steps they can take to help ensure their tax return and refund don't face processing delays. Filing electronically with direct deposit and avoiding a paper tax return is more important than ever this year. And we urge extra attention to those who received an Economic Impact Payment or an advance Child Tax Credit last year. People should make sure they report the correct amount on their tax return to avoid delays."

The IRS encourages everyone to have all the information they need in hand to make sure they file a complete and accurate return. Having an accurate tax return can avoid processing delays, refund delays and later IRS notices. This is especially important for people who received advance Child Tax Credit payments or Economic Impact Payments (American Rescue Plan stimulus payments) in 2021; they will need the amounts of these payments when preparing their tax return. The IRS is mailing special letters to recipients, and they can also check amounts received on IRS.gov.

Like last year, there will be individuals filing tax returns who, even though they are not required to file, need to file a 2021 return to claim a Recovery Rebate Credit to receive the tax credit from the 2021 stimulus payments or reconcile advance payments of the Child Tax Credit. People who don't normally file also could receive other credits.

April 18 tax filing deadline for most

The filing deadline to submit 2021 tax returns or an extension to file and pay tax owed is Monday, April 18, 2022, for most taxpayers. By law, Washington, D.C., holidays impact tax deadlines for everyone in the same way federal holidays do. The due date is April 18, instead of April 15, because of the Emancipation Day holiday in the District of Columbia for everyone except taxpayers who live in Maine or Massachusetts. Taxpayers in Maine or Massachusetts have until April 19, 2022, to file their returns due to the Patriots' Day holiday in those states. Taxpayers requesting an extension will have until Monday, October 17, 2022, to file. 

미국 소득세 신고서식은 다음과 같습니다.

- 지난 해(2020년 귀속) 신고서와 양식이 동일합니다. 

​