{"id":63,"date":"2011-07-27T23:42:00","date_gmt":"2011-07-27T23:42:00","guid":{"rendered":"https:\/\/retirebooja.com\/blog\/?p=63"},"modified":"2024-02-29T23:43:20","modified_gmt":"2024-02-29T23:43:20","slug":"%ed%95%b4%ec%99%b8%ea%b8%88%ec%9c%b5%ea%b3%84%ec%a2%8c%eb%b3%b4%ea%b3%a0-%eb%b0%8f-%ed%95%b4%ec%99%b8%ec%9e%90%ec%82%b0%ec%8b%a0%ea%b3%a0%eb%b2%95","status":"publish","type":"post","link":"https:\/\/retirebooja.com\/blog\/%ed%95%b4%ec%99%b8%ea%b8%88%ec%9c%b5%ea%b3%84%ec%a2%8c%eb%b3%b4%ea%b3%a0-%eb%b0%8f-%ed%95%b4%ec%99%b8%ec%9e%90%ec%82%b0%ec%8b%a0%ea%b3%a0%eb%b2%95\/","title":{"rendered":"\ud574\uc678\uae08\uc735\uacc4\uc88c\ubcf4\uace0\u00a0\ubc0f\u00a0\ud574\uc678\uc790\uc0b0\uc2e0\uace0\ubc95"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\ud574\uc678\uae08\uc735\uacc4\uc88c\ubcf4\uace0(FBAR: Foreign Bank Account Report)\ub294&nbsp;\uc2dc\ubbfc\uad8c\uc790\uc640&nbsp;\uc601\uc8fc\uad8c\uc790,&nbsp;\ub610&nbsp;183\uc77c\uc774\uc0c1&nbsp;\uac70\uc8fc\ud55c&nbsp;\uc138\ubc95\uc0c1\uc758&nbsp;\u201c\uac70\uc8fc\uc778\u201d\uc774&nbsp;1\ub9cc\ub2ec\ub7ec&nbsp;\uc774\uc0c1\uc758&nbsp;\uae08\uc735\uacc4\uc88c\uac00&nbsp;\uc788\uc744&nbsp;\uacbd\uc6b0&nbsp;&nbsp;\uc2e0\uace0&nbsp;\ub300\uc0c1\uc774&nbsp;\ub41c\ub2e4.&nbsp;&nbsp;\ub610\ud55c&nbsp;\ubc95\uc778\uc774\ub098&nbsp;\ub3d9\uc5c5\ud68c\uc0ac\ub4f1\ub3c4&nbsp;\ud574\uc678\uc5d0&nbsp;\uae08\uc735&nbsp;\uacc4\uc88c\uac00&nbsp;\uc788\ub2e4\uba74&nbsp;\ubcf4\uace0\ud574\uc57c\ud55c\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">FBAR\uc740\u00a0\uc624\ub798\uc804\ubd80\ud130\u00a0\uc788\uc5c8\uc9c0\ub9cc\u00a0IRS\ub098\u00a0\uc77c\ubc18\u00a0\ub0a9\uc138\uc790\ub4e4\uc740\u00a0\uadf8\u00a0\ub3d9\uc548\u00a0\ud06c\uac8c\u00a0\uc2e0\uacbd\uc744\u00a0\uc4f0\uc9c0\uc54a\uc558\ub2e4.\u00a0\u00a02008\ub144\u00a06\uc6d419\uc77c\u00a0\ubbf8\uad6d\uc2dc\ubbfc\uad8c\uc790\uac00\u00a0\uc2a4\uc704\uc2a4\u00a0\uc740\ud589\u00a0\uc9c1\uc6d0\uc73c\ub85c\u00a0\uc77c\ud558\uba74\uc11c\u00a0\ubbf8\uad6d \ub0a9\uc138\uc790\uc640\u00a0\uacf5\ubaa8\ud558\uc5ec\u00a020\uc5b5\ub2ec\ub7ec\uc758\u00a0\uc790\uc0b0\uc744\u00a0\uc228\uaca8\u00a0\ud0c8\uc138\ud558\ub294\u00a0\uc0ac\uac74\uc774\u00a0\ubd88\uac70\uc9c0\uba74\uc11c\u00a0\ud574\uc678\uc790\uc0b0\uc5d0\u00a0\ub300\ud55c\u00a0\uac10\uc2dc\uac00\u00a0\uac15\ud654\ub418\uc5c8\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">IRS\ub294\u00a02009\ub144\u00a01\ucc28\u00a0\uc790\uc9c4\uc2e0\uace0\u00a0\ud504\ub85c\uadf8\ub7a8\u00a0(OVDP)\ub97c\u00a0\ud1b5\ud558\uc5ec\u00a02009\ub144\u00a03\uc6d4\ubd80\ud130\u00a010\uc6d415\uc77c\uc5d0 \uac78\uccd0\u00a0\uc2e4\uc2dc\ub97c\u00a0\ud558\uc600\uace0\u00a0\uc774\ubc88\uc5d0\u00a02\ucc28\u00a0\uc790\uc9c4\uc2e0\uace0\u00a0(OVDI)\ub97c\u00a0\ub9c8\ub828\ud558\uc5ec\u00a02003\ub144\ub3c4\uc5d0\uc11c\u00a02010\uc0ac\uc774\uc5d0\u00a0\ub204\ub77d\ub41c\u00a0\uc2e0\uace0\ub97c\u00a0\ud558\ub3c4\ub85d\u00a0\ub610\u00a0\ud55c\ubc88\uc758\u00a0\uae30\ud68c\ub97c\u00a0\ub9c8\ub828\ud558\uc600\uc73c\uba70\u00a02\ucc28\uc2e0\uace0\ub294\u00a02011\ub144\u00a08\uc6d4\u00a031\uc77c\uae4c\uc9c0\u00a0\uc774\ub2e4.\u00a0\u00a0IRS\uac00\u00a0\uc774\ub807\uac8c\u00a0\ub450\ubc88\uc774\ub098\u00a0\uac78\ucc98\uc11c\u00a0\uc790\uc9c4\uc2e0\uace0\uc758\u00a0\uae30\ud68c\ub97c\u00a0\ub9c8\ub828\ud55c\ub370\ub294\u00a0\uc55e\uc73c\ub85c\u00a0\uc5ed\uc678\uc790\uae08\uacfc\u00a0\uc740\ub2c9\ub41c\u00a0\uacc4\uc88c\ub97c\u00a0\uc0c9\ucd9c\ud558\uaca0\ub2e4\ub294\u00a0\ub2e8\ud638\ud55c\u00a0\uc758\uc9c0\ub85c\u00a0\ubcf4\uc544\uc57c\ud55c\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ud574\uc678\uc790\uc0b0\uc2e0\uace0(FATCA: Foreign Account Tax Compliance Act)\ub294&nbsp;\ubbf8\uad6d&nbsp;\ub0a9\uc138\uc790\ub85c\uc11c&nbsp;\ud574\uc678\uc790\uc0b0&nbsp;5\ub9cc\ub2ec\ub7ec&nbsp;\uc774\uc0c1&nbsp;\ubcf4\uc720\ud558\uace0&nbsp;\uc788\uc73c\uba74&nbsp;\ub9e4\ub144&nbsp;4\uc6d415\uc77c\uae4c\uc9c0&nbsp;IRS\uc5d0&nbsp;\ubcf4\uace0\ud574\uc57c\ud558\ub294&nbsp;\uc0c8\ub85c\uc6b4&nbsp;\uaddc\uc815\uc774&nbsp;\uc81c\uc815\ub418\uc5c8\ub2e4.&nbsp;\uc774&nbsp;\uc2e0\uace0\ubc95\uc5d0\ub294&nbsp;\uc678\uad6d\uae08\uc735\uae30\uad00\uc774&nbsp;\ubbf8\uad6d\ub0a9\uc138\uc790\uc758\uae08\uc735\uc815\ubcf4\ub97cIRS\uc5d0\ud1b5\ubcf4\ud574\uc57c\ud558\ub294&nbsp;\uaddc\uc815\ub3c4&nbsp;\uc788\ub2e4. 7\uc6d414\uc77c&nbsp;\uc774\uc5d0\ub300\ud55c&nbsp;\uc2dc\ud589\uc138\uce59\uc744&nbsp;\ubc1c\ud45c\ud558\uace0&nbsp;\ud574\uc678&nbsp;\uc790\uc0b0&nbsp;\ud0c8\uc138\uc5d0&nbsp;\ub300\ud55c&nbsp;\ub2e8\uc18d\uc758\uc9c0\ub97c&nbsp;\ub2e4\uc2dc&nbsp;\ud55c&nbsp;\ubc88&nbsp;\ud655\uc778\ud558\uc600\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uc774\uc640\uac19\uc774&nbsp;\ud574\uc678\uae08\uc735\uad6c\uc88c,&nbsp;\uc790\uc0b0\uc5d0&nbsp;\ub300\ud55c&nbsp;\uac10\uc2dc\uac00&nbsp;\uac15\ud654\ub418\uace0&nbsp;\uc788\uc73c\ubbc0\ub85c&nbsp;\uc774\uc5d0&nbsp;\ub300\ud55c&nbsp;\uacbd\uac01\uc2ec\uacfc&nbsp;\ub300\ucc98\uac00&nbsp;\ud544\uc694\ud558\ub2e4\uace0&nbsp;\ubcf4\uba70&nbsp;\uc544\ub798\uc5d0&nbsp;\ub450&nbsp;\ubcf4\uace0\ubc95\uc5d0\ub300\ud55c&nbsp;\ube44\uad50\ub97c&nbsp;\ucc38\uc791\ud558\uc2dc\uae30&nbsp;\ubc14\ub780\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\ud574\uc678&nbsp;\uae08\uc735\uacc4\uc88c\ubcf4\uace0&nbsp;(FBAR)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Foreign Bank Account Report<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1&nbsp;\ub9cc&nbsp;\ub2ec\ub7ec&nbsp;\uc774\uc0c1&nbsp;\ud574\uc678\uae08\uc735\uacc4\uc88c<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Form TD F 90-22.1 (U.S. Dept .of Treasury)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\ubcf4\uace0\ub300\uc0c1\uc790:&nbsp;&nbsp;US Person &amp; US Resident<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\ubcf4\uace0\uc77c\uc790:&nbsp;&nbsp;\ub9e4\ub144&nbsp;6\uc6d4&nbsp;30\uc77c<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1\ucc28&nbsp;\uc790\uc9c4\uc2e0\uace0&nbsp;(OVDP): 10\/15\/2009&nbsp;\uae4c\uc9c0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2\ucc28&nbsp;\uc790\uc9c4\uc2e0\uace0&nbsp;(OVDI):&nbsp;&nbsp;8\/31\/2011&nbsp;\uae4c\uc9c0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\ubcf4\uace0\ud558\uc9c0&nbsp;\uc54a\uc744\uacbd\uc6b0:&nbsp;&nbsp;\ubbfc,\ud615\uc0ac\ucc98\ubc8c<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\ud0c8\uc138\uc561\uc758&nbsp;75%;&nbsp;\ubbf8\uc2e0\uace0\uc561\uc758&nbsp;50%<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;II,&nbsp;&nbsp;&nbsp;&nbsp;\ud574\uc678&nbsp;\uc790\uc0b0\uc138\uae08\uc2e0\uace0\ubc95&nbsp;(FATCA)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Foreign Account Tax Compliance Act<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2010\ub144&nbsp;3\uc6d4&nbsp;18\uc77c&nbsp;\uc81c\uc815<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\ub0a9\uc138\uc790\ub4e4\uc758&nbsp;\ud574\uc678\uc790\uc0b0\ubcf4\uace0\uc5d0&nbsp;\ub300\ud55c&nbsp;\uaddc\uc815:<\/p>\n\n\n\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-4fc3f8e1 wp-block-group-is-layout-flex\">\n<p class=\"wp-block-paragraph\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\ub300&nbsp;\uc0c1:&nbsp;&nbsp;1\/1\/2011&nbsp;\uc774\ud6c4&nbsp;\ud574\uc678\uc790\uc0b0&nbsp;5\ub9cc\ub2ec\ub7ec&nbsp;\uc774\uc0c1<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\ubcf4\uace0:&nbsp;&nbsp;Form 8938 (IRS)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\uc2e4\uc2dc:&nbsp;&nbsp;4\/15\/2012&nbsp;\uae4c\uc9c0<\/p>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#8211;&nbsp;&nbsp;&nbsp;&nbsp;\ud574\uc678\uae08\uc735\uae30\uad00&nbsp;(FFIs)\uc774&nbsp;\ubbf8\uad6d&nbsp;\ub0a9\uc138\uc790\uc758&nbsp;\uacc4\uc88c\ub97c&nbsp;IRS\uc5d0&nbsp;\uc9c1\uc811<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ubcf4\uace0\ud558\ub3c4\ub85d&nbsp;\ud558\ub294&nbsp;\uc758\ubb34\ud654&nbsp;\uaddc\uc815:<\/p>\n\n\n\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-4fc3f8e1 wp-block-group-is-layout-flex\">\n<p class=\"wp-block-paragraph\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\ub300&nbsp;\uc0c1:&nbsp;&nbsp;\ud574\uc678\uae08\uc735\uae30\uad00\ub4e4&nbsp;(FFIs)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\ubcf4&nbsp;\uace0:&nbsp;&nbsp;7\/13\/2011&nbsp;\uc2dc\ud589\uc138\uce59\ubc1c\ud45c<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\uc2e4&nbsp;\uc2dc:&nbsp;&nbsp;2013\ub144 1\uc6d4\ubd80\ud130<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\ud574\uc678\uae08\uc735\uacc4\uc88c\ubcf4\uace0(FBAR: Foreign Bank Account Report)\ub294&nbsp;\uc2dc\ubbfc\uad8c\uc790\uc640&nbsp;\uc601\uc8fc\uad8c\uc790,&nbsp;\ub610&nbsp;183\uc77c\uc774\uc0c1&nbsp;\uac70\uc8fc\ud55c&nbsp;\uc138\ubc95\uc0c1\uc758&nbsp;\u201c\uac70\uc8fc\uc778\u201d\uc774&nbsp;1\ub9cc\ub2ec\ub7ec&nbsp;\uc774\uc0c1\uc758&nbsp;\uae08\uc735\uacc4\uc88c\uac00&nbsp;\uc788\uc744&nbsp;\uacbd\uc6b0&nbsp;&nbsp;\uc2e0\uace0&nbsp;\ub300\uc0c1\uc774&nbsp;\ub41c\ub2e4.&nbsp;&nbsp;\ub610\ud55c&nbsp;\ubc95\uc778\uc774\ub098&nbsp;\ub3d9\uc5c5\ud68c\uc0ac\ub4f1\ub3c4&nbsp;\ud574\uc678\uc5d0&nbsp;\uae08\uc735&nbsp;\uacc4\uc88c\uac00&nbsp;\uc788\ub2e4\uba74&nbsp;\ubcf4\uace0\ud574\uc57c\ud55c\ub2e4. FBAR\uc740\u00a0\uc624\ub798\uc804\ubd80\ud130\u00a0\uc788\uc5c8\uc9c0\ub9cc\u00a0IRS\ub098\u00a0\uc77c\ubc18\u00a0\ub0a9\uc138\uc790\ub4e4\uc740\u00a0\uadf8\u00a0\ub3d9\uc548\u00a0\ud06c\uac8c\u00a0\uc2e0\uacbd\uc744\u00a0\uc4f0\uc9c0\uc54a\uc558\ub2e4.\u00a0\u00a02008\ub144\u00a06\uc6d419\uc77c\u00a0\ubbf8\uad6d\uc2dc\ubbfc\uad8c\uc790\uac00\u00a0\uc2a4\uc704\uc2a4\u00a0\uc740\ud589\u00a0\uc9c1\uc6d0\uc73c\ub85c\u00a0\uc77c\ud558\uba74\uc11c\u00a0\ubbf8\uad6d \ub0a9\uc138\uc790\uc640\u00a0\uacf5\ubaa8\ud558\uc5ec\u00a020\uc5b5\ub2ec\ub7ec\uc758\u00a0\uc790\uc0b0\uc744\u00a0\uc228\uaca8\u00a0\ud0c8\uc138\ud558\ub294\u00a0\uc0ac\uac74\uc774\u00a0\ubd88\uac70\uc9c0\uba74\uc11c\u00a0\ud574\uc678\uc790\uc0b0\uc5d0\u00a0\ub300\ud55c\u00a0\uac10\uc2dc\uac00\u00a0\uac15\ud654\ub418\uc5c8\ub2e4. IRS\ub294\u00a02009\ub144\u00a01\ucc28\u00a0\uc790\uc9c4\uc2e0\uace0\u00a0\ud504\ub85c\uadf8\ub7a8\u00a0(OVDP)\ub97c\u00a0\ud1b5\ud558\uc5ec\u00a02009\ub144\u00a03\uc6d4\ubd80\ud130\u00a010\uc6d415\uc77c\uc5d0 \uac78\uccd0\u00a0\uc2e4\uc2dc\ub97c\u00a0\ud558\uc600\uace0\u00a0\uc774\ubc88\uc5d0\u00a02\ucc28\u00a0\uc790\uc9c4\uc2e0\uace0\u00a0(OVDI)\ub97c\u00a0\ub9c8\ub828\ud558\uc5ec\u00a02003\ub144\ub3c4\uc5d0\uc11c\u00a02010\uc0ac\uc774\uc5d0\u00a0\ub204\ub77d\ub41c\u00a0\uc2e0\uace0\ub97c\u00a0\ud558\ub3c4\ub85d\u00a0\ub610\u00a0\ud55c\ubc88\uc758\u00a0\uae30\ud68c\ub97c\u00a0\ub9c8\ub828\ud558\uc600\uc73c\uba70\u00a02\ucc28\uc2e0\uace0\ub294\u00a02011\ub144\u00a08\uc6d4\u00a031\uc77c\uae4c\uc9c0\u00a0\uc774\ub2e4.\u00a0\u00a0IRS\uac00\u00a0\uc774\ub807\uac8c\u00a0\ub450\ubc88\uc774\ub098\u00a0\uac78\ucc98\uc11c\u00a0\uc790\uc9c4\uc2e0\uace0\uc758\u00a0\uae30\ud68c\ub97c\u00a0\ub9c8\ub828\ud55c\ub370\ub294\u00a0\uc55e\uc73c\ub85c\u00a0\uc5ed\uc678\uc790\uae08\uacfc\u00a0\uc740\ub2c9\ub41c\u00a0\uacc4\uc88c\ub97c\u00a0\uc0c9\ucd9c\ud558\uaca0\ub2e4\ub294\u00a0\ub2e8\ud638\ud55c\u00a0\uc758\uc9c0\ub85c\u00a0\ubcf4\uc544\uc57c\ud55c\ub2e4. \ud574\uc678\uc790\uc0b0\uc2e0\uace0(FATCA: Foreign Account Tax Compliance Act)\ub294&nbsp;\ubbf8\uad6d&nbsp;\ub0a9\uc138\uc790\ub85c\uc11c&nbsp;\ud574\uc678\uc790\uc0b0&nbsp;5\ub9cc\ub2ec\ub7ec&nbsp;\uc774\uc0c1&nbsp;\ubcf4\uc720\ud558\uace0&nbsp;\uc788\uc73c\uba74&nbsp;\ub9e4\ub144&nbsp;4\uc6d415\uc77c\uae4c\uc9c0&nbsp;IRS\uc5d0&nbsp;\ubcf4\uace0\ud574\uc57c\ud558\ub294&nbsp;\uc0c8\ub85c\uc6b4&nbsp;\uaddc\uc815\uc774&nbsp;\uc81c\uc815\ub418\uc5c8\ub2e4.&nbsp;\uc774&nbsp;\uc2e0\uace0\ubc95\uc5d0\ub294&nbsp;\uc678\uad6d\uae08\uc735\uae30\uad00\uc774&nbsp;\ubbf8\uad6d\ub0a9\uc138\uc790\uc758\uae08\uc735\uc815\ubcf4\ub97cIRS\uc5d0\ud1b5\ubcf4\ud574\uc57c\ud558\ub294&nbsp;\uaddc\uc815\ub3c4&nbsp;\uc788\ub2e4. 7\uc6d414\uc77c&nbsp;\uc774\uc5d0\ub300\ud55c&nbsp;\uc2dc\ud589\uc138\uce59\uc744&nbsp;\ubc1c\ud45c\ud558\uace0&nbsp;\ud574\uc678&nbsp;\uc790\uc0b0&nbsp;\ud0c8\uc138\uc5d0&nbsp;\ub300\ud55c&nbsp;\ub2e8\uc18d\uc758\uc9c0\ub97c&nbsp;\ub2e4\uc2dc&nbsp;\ud55c&nbsp;\ubc88&nbsp;\ud655\uc778\ud558\uc600\ub2e4. \uc774\uc640\uac19\uc774&nbsp;\ud574\uc678\uae08\uc735\uad6c\uc88c,&nbsp;\uc790\uc0b0\uc5d0&nbsp;\ub300\ud55c&nbsp;\uac10\uc2dc\uac00&nbsp;\uac15\ud654\ub418\uace0&nbsp;\uc788\uc73c\ubbc0\ub85c&nbsp;\uc774\uc5d0&nbsp;\ub300\ud55c&nbsp;\uacbd\uac01\uc2ec\uacfc&nbsp;\ub300\ucc98\uac00&nbsp;\ud544\uc694\ud558\ub2e4\uace0&nbsp;\ubcf4\uba70&nbsp;\uc544\ub798\uc5d0&nbsp;\ub450&nbsp;\ubcf4\uace0\ubc95\uc5d0\ub300\ud55c&nbsp;\ube44\uad50\ub97c&nbsp;\ucc38\uc791\ud558\uc2dc\uae30&nbsp;\ubc14\ub780\ub2e4. I.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\ud574\uc678&nbsp;\uae08\uc735\uacc4\uc88c\ubcf4\uace0&nbsp;(FBAR) &#8211;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Foreign Bank Account Report &#8211;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1&nbsp;\ub9cc&nbsp;\ub2ec\ub7ec&nbsp;\uc774\uc0c1&nbsp;\ud574\uc678\uae08\uc735\uacc4\uc88c &#8211;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Form TD F 90-22.1 (U.S. Dept .of Treasury) &#8211;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\ubcf4\uace0\ub300\uc0c1\uc790:&nbsp;&nbsp;US Person &amp; US Resident &#8211;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\ubcf4\uace0\uc77c\uc790:&nbsp;&nbsp;\ub9e4\ub144&nbsp;6\uc6d4&nbsp;30\uc77c &#8211;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1\ucc28&nbsp;\uc790\uc9c4\uc2e0\uace0&nbsp;(OVDP): 10\/15\/2009&nbsp;\uae4c\uc9c0 &#8211;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2\ucc28&nbsp;\uc790\uc9c4\uc2e0\uace0&nbsp;(OVDI):&nbsp;&nbsp;8\/31\/2011&nbsp;\uae4c\uc9c0 &#8211;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\ubcf4\uace0\ud558\uc9c0&nbsp;\uc54a\uc744\uacbd\uc6b0:&nbsp;&nbsp;\ubbfc,\ud615\uc0ac\ucc98\ubc8c &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\ud0c8\uc138\uc561\uc758&nbsp;75%;&nbsp;\ubbf8\uc2e0\uace0\uc561\uc758&nbsp;50% &nbsp;II,&nbsp;&nbsp;&nbsp;&nbsp;\ud574\uc678&nbsp;\uc790\uc0b0\uc138\uae08\uc2e0\uace0\ubc95&nbsp;(FATCA) &#8211;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Foreign Account Tax Compliance Act &#8211;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2010\ub144&nbsp;3\uc6d4&nbsp;18\uc77c&nbsp;\uc81c\uc815 &#8211;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\ub0a9\uc138\uc790\ub4e4\uc758&nbsp;\ud574\uc678\uc790\uc0b0\ubcf4\uace0\uc5d0&nbsp;\ub300\ud55c&nbsp;\uaddc\uc815: &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\ub300&nbsp;\uc0c1:&nbsp;&nbsp;1\/1\/2011&nbsp;\uc774\ud6c4&nbsp;\ud574\uc678\uc790\uc0b0&nbsp;5\ub9cc\ub2ec\ub7ec&nbsp;\uc774\uc0c1 &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\ubcf4\uace0:&nbsp;&nbsp;Form 8938 (IRS) &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\uc2e4\uc2dc:&nbsp;&nbsp;4\/15\/2012&nbsp;\uae4c\uc9c0 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-63","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/retirebooja.com\/blog\/wp-json\/wp\/v2\/posts\/63","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/retirebooja.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/retirebooja.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/retirebooja.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/retirebooja.com\/blog\/wp-json\/wp\/v2\/comments?post=63"}],"version-history":[{"count":1,"href":"https:\/\/retirebooja.com\/blog\/wp-json\/wp\/v2\/posts\/63\/revisions"}],"predecessor-version":[{"id":64,"href":"https:\/\/retirebooja.com\/blog\/wp-json\/wp\/v2\/posts\/63\/revisions\/64"}],"wp:attachment":[{"href":"https:\/\/retirebooja.com\/blog\/wp-json\/wp\/v2\/media?parent=63"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/retirebooja.com\/blog\/wp-json\/wp\/v2\/categories?post=63"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/retirebooja.com\/blog\/wp-json\/wp\/v2\/tags?post=63"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}