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6/8/2010 10:48:35 AM
보고를 안해도 되는 이유가 없는 것 같습니다.
IRS의 안내에 의하면
Financial interest includes accounts for which the U.S. person is the owner of record or has legal title
참고고가 될까해서 비슷한 사례를 IRS 웹사이트에서 가져왔습니다.
example)
John, a U.S. citizen who resides in Korea, granted his brother Paul, a U.S. citizen, a Power of Attorney to access his Korean bank accounts. Paul is the owner of record.
John has a financial interest in the account. Paul is acting only as an attorney on behalf of John. Paul also has a financial interest in the account, since he is the owner of record. Both John and Paul must file an FBAR.
IRS의 안내에 의하면
Financial interest includes accounts for which the U.S. person is the owner of record or has legal title
참고고가 될까해서 비슷한 사례를 IRS 웹사이트에서 가져왔습니다.
example)
John, a U.S. citizen who resides in Korea, granted his brother Paul, a U.S. citizen, a Power of Attorney to access his Korean bank accounts. Paul is the owner of record.
John has a financial interest in the account. Paul is acting only as an attorney on behalf of John. Paul also has a financial interest in the account, since he is the owner of record. Both John and Paul must file an FBAR.
