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Export Incentives


Foreign Derived Intangible Income (FDII)

对从事出口业务的企业来说,存在的一个税收激励措施是降低外国直接投资的税率, or Foreign Derived Intangible Income. 外国直接投资是指专利或商标等无形资产出口产生的收入. 美国国税局允许出售这些资产所产生的收入, subject to several complex limitations, to be taxed atthe13.125% as opposed to the 21% corporate tax rate.关于FDII何时、以何种方式下调利率的规定很复杂,而且似乎一直在演变.施耐德唐斯的税务专家可以为企业提供帮助,帮助他们确定是否可以从某些销售的税率降低中受益,帮助战略性地计划新的商业冒险,以利用这一显著的价格降低, 并每年向美国国税局提交必要的表格和披露.

Interest Charge Domestic International Sales Corporation (IC-DISC)

IC-DISC offers significant income tax savings for exporters. 美国产品的生产商和分销商可以获得永久性的税收减免.S. made products used abroad.

您可以依靠施耐德唐斯的内部税务专家来探索这一巨大的税收激励. 我们可以确定您的经营实体和商业模式是否适合这种税收优惠的工具.

Amnesty Programs

与披露外国资产有关的非故意违法行为一直都在发生. 这些违规行为可能导致各种处罚和其他严重后果. Violation penalties vary. Typically, they start at $10,000 and could be even higher. A willful failure to file an FBAR or other form, for example, can cost you the greater amount of $100,000 or 50% of the foreign account balance.

有几个现有的国税局程序可以帮助解决你的不合规问题, 我们可以帮助您找到适合您情况的量身定制的解决方案. 主动寻求解决方案并向国税局披露您的外国资产符合您的最佳利益. The IRS will not grant amnesty unless you make a first contact.

It’s important to emphasize that the timing is crucial, because the above IRS amnesty programs are currently available; however, the IRS could cancel them at any time. There are several existing amnesty programs:

Delinquent FBAR Submission Procedures  

这些程序通常适用于纳税人没有漏报任何收入和不欠任何税款的情况, 但非故意未提交FBAR或未在先前提交的FBAR中包含帐户.

Taxpayers can go back and file the delinquent FBARs, and typically, the IRS will not impose a penalty for failure to file the FBARs. We can help you in assessing whether you qualify for this program.

Delinquent International Information Returns Submission  


Normally, 如果你提供了一个合理的延迟提交的原因,并且没有任何未付的税款,那么国税局将免除与延迟提交相关的任何处罚. Sometimes, this type of tax amnesty is the best way to go. 然而,对所有相关事实进行彻底的计划和分析是关键.

Streamlined Programs: Domestic and Foreign  

你是否错过报告你的海外账户、投资和收入? 美国国税局有两个伟大的程序,使非故意拖欠申报的纳税人变得合规:国内简化程序和国外简化程序.

The domestic streamlined program requires: non-willfulness, not being under IRS audit, and filed returns for several recent years. The potential 5% penalty could apply; however, 这5%的惩罚应该与持续不遵守相关的潜在大惩罚相平衡.

For the foreign streamlined program, 主要要求是:无居留权和非故意不披露境外资产.  Streamlined foreign procedures don’t carry the 5% penalty, and prior filing of tax returns is not required.

Being non-willful is a crucial piece in the streamlined programs. 判定一个人的行为是否非故意可能是高度技术性的, so it’s best to work with a qualified international tax professional.

About Schneider Downs Tax Advisors 

With one of the largest regional tax practices in the country, 施耐德唐斯税务顾问对客户的个人关注和对当前问题的深入了解确保客户遵守税务申报要求并最大限度地提高税收优惠. 我们的行业知识和重点确保提供可作为实际业务举措实施的技术税务策略. Learn more at Tax Services.

Learn how we’ve Solved Big Problems For our clients

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