1. The US Treasury Department published final regulations in February 2011 amending the Report of Foreign Bank and Financial Accounts (FBAR) which took effect in March 2011. 2. United States citizens and residents are required to file an FBAR if they had over $10,000 in aggregate in foreign financial accounts such as bank, securities or investment accounts during the calendar year. 3. The FBAR must be received by the Department of Treasury by June 30th of the year following the calendar year being reported and is filed separately from tax returns. Penalties exist for willful or repeated non-compliance.

1. 阿姆斯特丹管理顧問股份有限公司
台北市大安區敦化南路二段 38 號 6 樓-1
TEL: 886-2-2325-5851
FAX: 886-2-2325-5852
Email: atctw@atctw.com
USA/Report of Foreign Bank and Financial Accounts (FBAR)
美國海外銀行及金融機構帳戶申報
On February 24, 2011, the Treasury Department published final regulations amending the
FBAR regulations. These regulations became effective March 28, 2011, and apply to
FBARs required to be filed with respect to foreign financial accounts maintained in
calendar year 2010 and for FBARs required to be filed with respect to all subsequent
calendar years.
美國財政部於2011 年2 月24 日頒佈修訂海外銀行及金融機構帳戶申報的最終規
定。這些法規於2011 年3 月28 日起生效，條例適用於所有持海外銀行及金融機構
帳戶人士，必須提交2010 年度所持有的海外銀行及金融機構帳戶，及隨後年度的
相關資料。
「 金 融 帳 戶 」包 括 傳 統 的 銀 行 帳 戶 如 儲 蓄 帳 戶 、 支 票 帳 戶 、 定 期 存 款 以
及證券帳戶，如共同基金和證券衍生工具帳戶。
Who Must File an FBAR 誰需要申報海外銀行及金融機構帳戶：
United States persons are required to file an FBAR if:
1. The United States person had a financial interest in or signature authority over at
least one financial account located outside of the United States; and
2. The aggregate value of all foreign financial accounts exceeded $10,000 at any time
during the calendar year to be reported.
若符合以下規定之美國人須申報海外銀行及金融機構帳戶：
1. 美國人在海外擁有最少一個財務賬戶並有財務利益或簽署權; 和
2. 在申報年度內的任何一個時間點所有海外帳戶的總額超過 10,000 美元。
United States person means United States citizens; United States residents; entities,
including but not limited to, corporations, partnerships, or limited liability companies
created or organized in the United States or under the laws of the United States; and trusts
or estates formed under the laws of the United States.
美國人是指美國公民，美國居民，法人組織，包括且不僅限於在美國或根據美國
法例成立的股份有限公司，合夥公司，有限責任公司，還有根據美國法例成立信託及
遺產都包含在內。

2. 阿姆斯特丹管理顧問股份有限公司
台北市大安區敦化南路二段 38 號 6 樓-1
TEL: 886-2-2325-5851
FAX: 886-2-2325-5852
Email: atctw@atctw.com
When and Where to File FBAR 申報 FBAR 的期限與方式
The FBAR is an annual report and must be received by the Department of the Treasury on
or before June 30th of the year following the calendar year being reported. Do Not file with
federal income tax return.
FBAR為年度申報表格且須於每年的6月30日或之前讓美國財政部收到。
若帳戶的持有人在任何時間點達到10,000美元的門檻，申報FBAR的到期日為下一年度
的6月30日。該表格不要與聯邦稅一起申報。
File this form TD F 90-22.1 by mailing to U.S. Department of the Treasury, P.O. Box
32621, Detroit, MI 48232-0621
填寫附件表格 TD F 90-22.1 後，郵寄到美國財政部 P.O. Box 32621, Detroit, MI
48232-0621
Penalties 罰款
There are penalties associated with not filing. 沒有申報將被罰款。
A person who is required to file an FBAR and fails to properly file may be subject to a civil
penalty not to exceed $10,000 per violation. If there is reasonable cause for the failure and
the balance in the account is properly reported, no penalty will be imposed. A person who
willfully fails to report an account or account identifying information may be subject to a
civil monetary penalty equal to the greater of $100,000 or 50 percent of the balance in the
account at the time of the violation.
帳戶持有者如需要申報FBAR，但是沒做申報將會有民事罰款每項過失違反最多處
罰10,000 美元。非故意違反且最後有留存帳戶記錄則不會有罰款。故意未申報FBAR
或未留存帳戶記錄將會有民事罰款徵收100,000美元，或違反時帳戶中所存有金額的
50%，端視哪個金額較高，取其高。
填報FBAR的相關規定已行之經年(主要針對美國 公民或居民)，但多年來被納稅
人忽略。而在今年，美國會計師被要求在為納稅人報稅時，必須代為填報。因此只能
說這是原有的稅法，只不過歐巴馬上台後加強對海外帳戶、公司、合夥組織及信託的
追查嚴格執行而已。
附件為 Report of Foreign Bank and Financial Accounts (FBAR)海外銀行及金融
機構帳戶申報表格(TD F 90-22.1)