2023년 01월 23일부터 2022년도 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 2023년 04월 18일까지이며, 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 2022년중 $100,000 이상 증여(상속)을 받은 분은 반드시 04월 18일까지 증여(상속) 받은
재산에 대한 신고(Form 3520)를 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)까지 반드시 FBAR, FATCA신고를 함께 완료 하셔야 과도한 벌금(Minimum $100,000 이상)을 부담하지 않습니다.
January 12, 2023
– The Internal Revenue Service today announced Monday, Jan. 23, 2023, as the beginning of the
nation's 2023 tax season when the agency will begin accepting and processing
2022 tax year returns.
168 million individual tax returns are expected to be filed, with the vast
majority of those coming before the April 18 tax deadline. People have three
extra days to file this year due to the calendar.
three previous tax seasons dramatically impacted by the pandemic, the IRS has
taken additional steps for 2023 to improve service for taxpayers. As part of
the August passage of the Inflation Reduction Act, the IRS has hired more than
5,000 new telephone assistors and added more in-person staff to help support
filing season is the first to benefit the IRS and our nation’s tax system from
multi-year funding in the Inflation Reduction Act,” said Acting IRS
Commissioner Doug O’Donnell. “With these new additional resources,
taxpayers and tax professionals will see improvements in many areas of the
agency this year. We’ve trained thousands of new employees to answer phones and
help people. While much work remains after several difficult years, we expect
people to experience improvements this tax season. That’s just the start as we
work to add new long-term transformation efforts that will make things even
smoother in future years. We are very excited to begin to deliver what
taxpayers want and our employees know we could do with this funding.”
steps took place as the IRS worked for months to prepare for the 2023 tax
season. The Jan. 23 start date for individual tax return filers allows the IRS
time to perform annual updates and readiness work that are critical to ensuring
IRS systems run smoothly. This is the date IRS systems officially begin
accepting tax returns. Many software providers and tax professionals are
already accepting tax returns; they will transmit those returns to the IRS when
the agency begins accepting tax returns on Jan. 23.
urges people to have all the information they need before they file a tax
return. Filing a complete and accurate tax return can avoid extensive
processing and refund delays as well as avoid the possibility of needing to
file an amended tax return.
addition, the IRS encourages people to carefully review their tax situation to
make sure they don’t overlook important tax credits they may be eligible for,
like the Earned Income Tax Credit (EITC). The IRS has set a special day on Jan.
27 to encourage people to make sure they understand the important benefits of
the EITC, a credit that can help low- and moderate-income workers and families.
has a variety of free services available to help people. The IRS's Volunteer
Income Tax Assistance and Tax Counseling for the Elderly programs
also offer free basic tax return preparation to qualified individuals. People
can also get help from trusted tax
professionals, commercially available tax
software as well as IRS Free File, which provides free electronic filing of tax
April 18 tax filing deadline in 2023
filing deadline to submit 2022 tax returns or an extension to file and pay tax
owed is Tuesday, April 18, 2023, for most taxpayers. By law, Washington, D.C.,
holidays impact tax deadlines for everyone in the same way as federal holidays.
The due date is April 18, instead of April 15, because of the weekend and the
District of Columbia’s Emancipation Day holiday, which falls on Monday, April
requesting an extension
will have until Monday, Oct.
16, 2023, to file.
미국 소득세 신고서식은
- 지난 해(2021년 귀속) 양식과 유사하며,
RRC는 제거 되었습니다.
YOUNG YOO ACCOUNTING&TAX SERVICES,INC
서울시 강남구 테헤란로151
of the Americas 5FL
NY 10036, USA
M.010-4909-7477, T.(02)534-7277, F.(02)6008-4092
0828, T.(347)329 1002,F.(718)744 2015
ID : Juniourroy