美國國稅局（IRS）宣布終止對逾期報告外國禮物和遺贈以及某些外國信託交易實施自動處罰的政策。
美國國稅局於2024年10月24日宣布了該決定，並立即生效。這被描述為美國納稅人及其支持者的「重大勝利」。 Baker McKenzie 律師事務所指出，多年來，兩個團體都認為國稅局系統地、不恰當地評估了對逾期提交的Forms 3520和Forms 3520-A的處罰，而沒有審查可以減輕處罰的合理原因陳述。「結果是，美國納稅人被迫經歷漫長而昂貴的程序來質疑處罰評估，但最終得到國稅局的同意並減輕處罰。」
從非美國捐贈者接受超過 100,000 美元的禮物或遺贈的美國納稅人必須在Form 3520上報告這一事實，即使禮物和遺贈不計入其收入。然而，如果未報告，接收者可能會受到巨額罰款，罰款金額每延遲一個月提交一次，罰款金額最高可達禮物金額的 25%。
2020年底，美國國稅局在其網站上發布通知，通知納稅人保留對遲交的國際申報表處以罰款的權利，而無需考慮所附的合理原因聲明。它只會自動評估處罰。
根據國稅局的新程序，納稅人將有機會就未提交Forms 3520和Forms 3520-A的情況提交合理原因陳述。這可能會減輕，希望糾正無意遺漏報告的納稅人之負擔。
Form 3520的外國信託報告部分也發生了類似的政策變化。對這些違規行為的自動處罰現在也已暫停，儘管尚不清楚國稅局將如何應對未包含合理原因陳述的遲交文件。
其他逾期提交的國際資訊申報表（例如Form 5471）的自動評估程序仍然有效。
US IRS ends practice of automatic penalties for non-filing of foreign gifts
The US Internal Revenue Service (IRS) has declared an end to its policy of issuing automatic penalties for late reporting of foreign gifts and bequests and certain foreign trust transactions.
The decision was announced by the IRS on 24 October 2024, and has immediate effect. It is being described as a ‘major victory’ for US taxpayers and their advocates. ‘For years, both groups have argued that the IRS was systematically and improperly assessing penalties for late-filed Forms 3520 and Forms 3520-A without reviewing the reasonable cause statements that would abate them,’ notes law firm Baker McKenzie. ‘The result was that US taxpayers were forced to engage in lengthy and expensive processes to challenge the penalty assessments only to have the IRS eventually agree with them and abate the penalties.’
US taxpayers who receive gifts or bequests exceeding USD100,000 from non-US donors must report the fact on Form 3520, even though gifts and bequests are excluded from their income. However, failure to report the receipt may subject the recipient to significant penalties that mount up every month the filing is delayed, up to a maximum of 25 per cent of the amount of the gift.
In late 2020, the IRS posted a notice on its website notifying taxpayers that it reserved the right to impose penalties for late-filed international returns without any consideration of an attached reasonable cause statement. It would simply assess the penalties automatically.
Under the IRS’ new procedure, taxpayers will be given the chance to submit reasonable cause statements for not submitting Forms 3520 and 3520-A. Potentially, this will reduce the burden for a taxpayer who wishes to correct unintentional reporting omissions.
A similar change in policy is being made with respect to the foreign trust reporting sections of Form 3520. The penalties for late filing of these sections are even more drastic, capped only at the gross amount of the reportable receipt from the trust. Automatic penalties for these violations are also now suspended, although it is not clear how the IRS will respond to late filings that do not include a reasonable cause statement.
Automatic assessment procedures for other late-filed international information returns, such as Form 5471, remain in place.
Sources:
• Baker McKenzie
• Meadows, Collier, Reed, Cousins, Crouch & Ungerman