Policy figures — please confirm against current official information
This article discusses visa bulletin dates, fees, processing times or form versions whose latest figures have not yet been verified. Please confirm with the official sources cited in the article before planning an application.
Chinese edition
三件事不要混在一起
成为美国税务居民后，通常要按适用规则申报全球收入；某些境外金融账户可能涉及FBAR；达到相应条件的特定境外金融资产还可能涉及Form 8938。三者的申报对象、门槛、表格和提交方式不同。同一账户在特定情况下可能同时出现在两种信息申报中。
FBAR看的是境外金融账户
FBAR通常关注美国人士对美国境外金融账户拥有财务利益或签字等权限的情形，并按所有相关账户的合计最高余额测试门槛。它不是随所得税申报表一起提交的普通附表。公司账户的签字权、联名账户及短期高余额，也可能需要纳入判断。
Form 8938看特定境外金融资产
Form 8938依附于联邦所得税申报，其门槛会随申报身份和居住情况变化。可能涉及境外账户，以及直接持有的某些境外股票、权益或其他金融资产。是否需要申报不能只凭“我已经报了FBAR”判断，也不能简单把所有海外实物资产都归入同一表格。
申报资产不等于对本金征税
信息申报的目的是披露符合条件的账户或资产；实际所得税通常关注利息、股息、租金、资本利得及其他应税收入。两者相关但不是同一个问题。也不能反向理解为“只申报账户、不申报收入”就足够。
中国家庭常见的遗漏点
休眠账户、理财账户、证券账户、联名账户、代持账户、公司签字权、境外保险或公司股权，常因“没有汇到美国”或“不是我日常使用”而被忽略。正确做法是把全部账户和资产交给专业人士分类，不自行删除看似不重要的项目。
第一年应保留可复核底稿
记录每个账户的金融机构、账号尾号、所有人、最高余额、币种及汇率依据，并保留对账单。复杂资产还要记录取得成本与收入。TIHU不提供税务结论；我们建议客户在成为美国税务居民前就建立清单，由CPA或税务律师判断具体表格和门槛。
Note for applicants based in China
Applicants based in China usually also need to handle three things: keeping Chinese- and English-language documents consistent, making sure funds and income can be explained with independent documentation, and managing the gap between priority-date timing and a child's age. Any packaging that doesn't match the underlying facts creates greater risk at the RFE or interview stage.
TIHU's role and relationship disclosure
Projects, employers, attorneys or law firms, and China-based service companies may be independent legal entities. Where a resource has an affiliated or compensated relationship with TIHU, we disclose it in writing before any engagement.
Legal judgment and legal documents are the responsibility of a licensed attorney acting within an actual engagement. TIHU does not provide legal advice and does not promise any approval outcome.
Official sources
- IRS — Report Of Foreign Bank And Financial Accounts Fb
- IRS — About Form 8938
- IRS — Comparison Of Form 8938 And FBAR Requirements
This article is general educational content and does not constitute legal, investment or tax advice. Tax matters should be assessed for your specific situation by a licensed U.S. tax attorney or CPA.