Page 517 - 高所得人士稅務規劃錦囊 (增修訂二版)

Year Amount on Deposit Interest Income Account Balance

2003 $1,000,000 $50,000 $1,050,000
2004 $50,000 $1,100,000

2005 $50,000 $1,150,000
2006 $50,000 $1,200,000

2007 $50,000 $1,250,000

2008 $50,000 $1,300,000

當有上述漏報資產者向美國稅局自首，則應繳所得稅與罰
金合計為 38.6 萬美元，計算如下：

Amount on Interest Account 利息 Accuracy FBAR
Year
Deposit Income Balance 稅金 罰金 罰金
2003 $1,000,000 $50,000 $1,050,000 $17,500
2004 $50,000 $1,100,000 $17,500

2005 $50,000 $1,150,000 $17,500
2006 $50,000 $1,200,000 $17,500

2007 $50,000 $1,250,000 $17,500
2008 $50,000 $1,300,000 $17,500 20% 20%

$105,000 $21,000 $260,000

上表右下方三筆金額合計：10.5+2.1+26=38.6 (萬美元)

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