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Programa voluntario de divulgación fuera de la costa

Procedimiento simplificado en el cumplimiento para declarar

Retraso en el procedimiento FBAR

Retraso en el procedimiento de la declaración informativa internacional

Personas estadounidenses que viven fuera de Estados Unidos

Personas estadounidenses que viven dentro de Estados Unidos

Quien debe considerar esta opción

Las personas que su conducta de incumpliendo fue deliberada

Las personas que no estaban informadas de las obligaciones tributarias estadounidenses o que su incumplimiento no fue deliberado

Personas que su que su incumplimiento no fue deliberado

Personas que no buscan un trato bajo el OVDP o el procedimiento simplificado pero que no presentó FBAR

Personas que no buscan un trato bajo OVDP o el procedimiento simplificado pero que no presentaron declaraciones informativas internacionales

Sanciones

Misceláneos del Título 26 de la multa de fuera de la costa de 27.5% (o 50%) en lugar de las otras sanciones aplicables

Se exoneran las sanciones retrasadas, sanciones relacionadas a la exactitud, sanciones de la declaración informativa y las sanciones de FBAR

Misceláneos del Título 26 de sanciones de fuera de la costa del 5% en lugar de otras sanciones aplicables

No sanciones hay automáticas; el/la contribuyente proporciona la declaración de causas razonables

No hay sanciones automáticas; el/la contribuyente proporcionas una declaración de causas razonables

Periodo de cobertura 8 años

3 años para las declaraciones de impuestos sobre ingreso; 6 años para BAR

3 años para las declaraciones de impuestos sobre ingreso; 6 años para BAR

Depende del contribuyente

Depende del contribuyente

Protección CI Sí No No No No

Acuerdo de cierre Sí No No No No

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