2016년도 1042-S Form

 

2016년도 1042-S form 을 받았다.

Foreign Person's U.S Source Income Subject To Withholding. 이라는 거창한 이름과 함께.

관련된 정보는 www.irs.gov/form1042 를 참고하면 된다고 하는데, 이걸 본다고 내가 뭘 알까?! 

어째뜬 하나씩 읽어보면서 결론을 내려보기로 했다. 틀릴 가능성이 아주 농후함 

 

세금 관련 모르는 영어단어 정리.

 

non-resident	adj. (특정한 장소・나라에) 거주[영주/상주]하지 않는  n. (특정 국가의) 비영주권자	the non-resident voters of the precinct
withholding tax	n. 원천세, 원천 징수 세액	If you increase your withholding allowances you will reduce the amount of salary that is subject to withholding tax.
withholding agent	n. 원천징수 의무자	As a withholding agent, you are personally liable for any tax required to be withheld.
IRS (Internal Revenue Service))	n.미국 국세청
income tax return	소득세 신고	You are supposed to file an income tax return.
tax liability	조세 채무
tax treaty	조세 조약

  

실제로 받은 종이는 Copy B, Copy C, Copy D 총 세장으로 이루어져 있었다.

그리고 이 form이 뭔지 궁금해서 문의 했을 때 답변 중 아래와 같은 내용이 있는 걸로 보아, 3월 중 보통 이게 날라 오나 보다.

The IRS does not require these forms be generated until March 15th, although we typically issue them in early March.

문서는 IRS publication 515 를 보면 된다. 링크는 여기

 

https://www.irs.gov/publications/p515/ar02.html#en_US_2017_publink1000224773 

 

아래 얘기대로라면 3월 15일까지 뭔가 문서를 제출해야 하는 것 같은데..

Forms 1042 and 1042-S must be filed by March 15 of the year following the calendar year in which the income subject to reporting was paid. If March 15 falls on a Saturday, Sunday, or legal holiday, the due date is the next business day.

 

Form 1042.   Every U.S. and foreign withholding agent that is required to file a Form 1042-S also must file an annual return on Form 1042. You must file Form 1042 even if you were not required to withhold any income tax under chapter 3 on the payment, or if the payment is a chapter 4 reportable amount.

 

-> 결론 : 제출 기한은 3월 15일까지.

 

 

내가 궁금했던건, "그래서 세금을 어디로 내야 하는가? 몇 번 내야 하는가? 어디로 내야 하는가?" 였는데, 이건 딱히 고민할 필요가 없어 보인다.

 

Withholding of Tax

 

In most cases, a foreign person is subject to U.S. tax on its U.S. source income. Most types of U.S. source income received by a foreign person are subject to U.S. tax of 30%. A reduced rate, including exemption, may apply if there is a tax treaty between the foreign person's country of residence and the United States. The tax is generally withheld (chapter 3 withholding) from the payment made to the foreign person.

 

Liability for tax.   As a withholding agent, you are personally liable for any tax required to be withheld. This liability is independent of the tax liability of the foreign person to whom the payment is made. If you fail to withhold and the foreign payee fails to satisfy its U.S. tax liability, then both you and the foreign person are liable for tax, as well as interest and any applicable penalties.

 

  The applicable tax will be collected only once. If the foreign person satisfies its U.S. tax liability, you are not liable for the tax but remain liable for any interest 

and penalties for failure to withhold.

 

Forms 1042 and 1042-S Reporting Obligations

 

You are required to report payments subject to chapter 3 withholding on Form 1042-S and to file a tax return on Form 1042. (See Returns Required , later.) You are also required to report withholdable payments to which chapter 4 withholding was (or should have been) applied on Form 1042-S and to file a tax return on Form 1042 to report the payments. An exception from reporting may apply for chapter 3 purposes to individuals who are not required to withhold from a payment and who do not make the payment in the course of their trade or business. A similar exception from reporting for chapter 4 purposes may apply to an individual making a withholdable payment outside the course of the individual’s trade or business (including as an agent with respect to making or receiving such payment).

 

-> 결론 : 세금은 지급된 금액에서 원천징수 될 것이고 해당 세금은 한번만 징수됨.

 

그리고 내게 온 종이 들에 쓰여져 있는 내용들이 무엇을 의미하는지 좀 살펴보았다.

 

1. Income code : 06

Dividends paid by U.S. corporations-general

 

2.Gross Income : $XXX

총 수입!

 

3. Chapter indicator Enter "3" or "4" : 3

 

3a. Exemption code : 00

 

3b. Tax rate : 30

 

Documentation for Chapter 3 For purposes of chapter 3, in most cases, you must withhold 30% from the gross amount paid to a foreign payee unless you can reliably associate the payment with valid documentation that establishes either of the following. The payee is a U.S. person. The payee is a foreign person that is the beneficial owner of the income and is entitled to a reduced rate of withholding under the Code or an applicable income tax treaty.   If withholding is applied under chapter 4 on a payment, no withholding will be required on such payment under chapter 3. 이라고 쓰여져 있어서 혹시나 하는 마음에 Chapter4 의 코드 번호를 보았는데, 헛된 기대 였다.

 

4a. Exemption code : 15

Payee not subject to chapter 4 withholding

 

4b. Tax rate : 00 

 

7a. Federal tax withheld : $XXX

원천 징수된 연방세

 

8. Tax withheld by other agents :  $0.00

 

9. Tax paid by withholding agent : $0.00

 

10. Total withholding credit : $XXX

총 원천 징수

 

12a. Withholding agent's EIN : XX-XXXXXX

 

12b. Ch3 status code : 01

U.S. Withholding Agent-FI

 

12c. Ch4 status code : 01

 

13a. Recipient's name : 내 이름

13b. Recipient's country code : KS

13c. Address (number and street) : 우리집 주소

13d. City or town , state or province, country, ZIP or foreign postal code : 우리집 주소

13k. Recipient's account number : 내 계좌 번호

13i. Recipient's date or birth : 내 생년월일