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한국에님이 2013-05-17 09:45:00.0에 쓰신글
>영주권자입니다
>장기체류를 신청하여 현재 한국에서 2년째 일을 하고 있습니다
>제가 2011년과 2012년 세금 보고를 하지 않았습니다
>만일 미국으로 올해 다시 돌아가서 산호세 지역에서  S-Coperation을 세우고 사업을 시작하려 한다면 세금 보고가 문제가 되는 지요?
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“장기체류를 신청하여 현재 한국에서 2년째 일을 하고 있습니다  제가 2011년과 2012년 세금 보고를 하지 않았습니다 “=============>>>>>>>>>>>>>>In general, you must file a federal income tax return if your income is above a certain level; which varies depending on your filing status, age and the type of income you receive.  So UNLESS you earned any taxable income in Korea/US, you need to file your  late US returns. Are you an employee or a self employer or a contractor)? As a US person, you are subject to US taxes, fed and state, on your US source and world wide income;  it's the law ;you must report income from all sources within and outside of the U.S. Whether or not you end up paying tax on that income is irrelevant - the income itself must be reported. If you fail to file, you cannot claim foreign income exclusion and you may be liable for penalties.There is a three year statute of limitations on filed tax returns. If you do not file, the statute of limitations never runs out. Therefore it is in your interest to file to 'run the clock' and not leave yourself exposed to an audit down the road.If you do owe money to the IRS and do not report it, you are liable to pay penalties and interest, which accrue in perpetuity. After about five years, the amount of penalties accrued may more than double the original tax bill. To claim either foreign earned income exclusion credit or foreign tax credit on your taxes that yu  pay to Korea on your US returns, you need to file US returns; however,
Also, it is very important to know that you must file a disclosure to the US authorities if you have over 10,000 USD in an overseas bank account at any time during the year (even if it's just for one day and its due to foreign exchange movements). Failure to do so each year can result in substantial penalties and jail time, although this has not been enforced on US expats. The FBAR form (Foreign Bank Account Reporting form) is due on 30 June of each year and must be submitted separately from your US expat tax return If you are a self employer, then as long as the amount on Sch C line 29/31 is $400 or exceeds $400, you must file return and as long as the amount on Sch SE line 3/  4 is also $400 or exceeds $400 you must pay self-employment tax. If you are filing as a sole proprietor and/or a self-employed individual, you generally have to make estimated tax payments if you expect to owe tax of $1,000 or more when you file your return.

만일 미국으로 올해 다시 돌아가서 산호세 지역에서 S-Coperation을 세우고 사업을 시작하려 한다면 세금 보고가 문제가 되는 지요?==============>>>>>>>>>>>>>>>> You can set up an S corp ; as you can see, An S corp does not pay taxes. Instead the profits or losses are distributed to you  on your Sch K1 of 1120S who then pays the taxes as individual. S corps have many benefits of both being a corporation and of being a small business. Since  you missed the tax returns, you should still file your tax returns in order to prevent costly legal and financial punishment from the IRS UNLESS you had taxable income in Korea/US. While missing a tax filing deadline is not the end of the world, there are a number of negative consequences to be aware of, such as the penalties that you may incur for not paying or filing, and what will happen to your refund if you are owed one but do not file your return.

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