2024.01.23

유영하 미국세무사

2024년 01월 29일부터 2023년도 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 2024년 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 2023년중 $100,000 이상 증여(상속)을 받은 분은 반드시 04월 15일까지 증여(상속) 받은 재산에 대한 신고(Form 3520)를 하셔야 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-2024-04, January 08, 2024

WASHINGTON — The Internal Revenue Service today announced Monday, Jan. 29, 2024, as the official start date of the nation's 2024 tax season when the agency will begin accepting and processing 2023 tax returns.

The IRS expects more than 128.7 million individual tax returns to be filed by the April 15, 2024, tax deadline.

Although the IRS will not officially begin accepting and processing tax returns until Jan. 29, people do not need to wait until then to work on their taxes if they're using software companies or tax professionals. For example, most software companies accept electronic submissions and then hold them until the IRS is ready to begin processing later this month. IRS Free File will also be available on IRS.gov starting Jan. 12 in advance of the filing season opening. The IRS Direct File pilot will be rolled out in phases as final testing is completed and is expected to be widely available in mid-March to eligible taxpayers in the participating states.

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 Monday, April 15, 2024. Taxpayers requesting an extension will have until Tuesday, Oct. 15, 2024, to file.

Taxpayers living in Maine or Massachusetts have until April 17, 2024, due to the Patriot's Day and Emancipation Day holidays. If a taxpayer resides in a federally declared disaster area, they also may have additional time to file.

Key 2024 filing season dates

• January 12: IRS Free File opens.
• January 16: Due date for 2023 fourth quarter estimated tax payments.
• January 26: Earned Income Tax Credit Awareness Day.
• January 29: Filing season start date for individual tax returns.
• April 15: Due date of filing a tax return or to request an extension for most of the nation.
• April 17: Due date for Maine and Massachusetts.
• October 15: Due date for extension filers.

■ 미국 소득세 신고서식은 다음과 같습니다.

   - 지난 해(2022년 귀속) 양식과 유사하며, Filing States위치가 예전의 위치로 되돌아 왔습니다.