{"id":52607,"date":"2023-02-21T19:09:05","date_gmt":"2023-02-21T19:09:05","guid":{"rendered":"https:\/\/www.manaycpa.com\/?p=52607"},"modified":"2023-07-07T09:24:03","modified_gmt":"2023-07-07T09:24:03","slug":"fbar-nedir-ne-icin-kullanilir","status":"publish","type":"post","link":"https:\/\/www.manaycpa.com\/tr\/fbar-nedir-ne-icin-kullanilir\/","title":{"rendered":"FBAR Nedir? Ne \u0130\u00e7in Kullan\u0131l\u0131r?"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text]<span data-contrast=\"auto\">Yabanc\u0131 hesaplarda paras\u0131 olan ABD vatanda\u015flar\u0131n\u0131n, ye\u015fil kart sahiplerinin ve ABD\u2019de oturum izni olan ki\u015filerin FBAR (Yabanc\u0131 Banka Hesab\u0131 Raporu)\u00a0 bildirim gereksinimlerini anlamas\u0131 \u00f6nemlidir. Bankac\u0131l\u0131k Gizlili\u011fi Yasas\u0131&#8217;na g\u00f6re, Amerika Birle\u015fik Devletleri d\u0131\u015f\u0131nda bulunan hesaplarda mali menfaati veya imza yetkisi bulunan ABD vatanda\u015flar\u0131n\u0131n, hesap bakiyesi belirli e\u015fikleri a\u015farsa FBAR beyan\u0131nda bulunmas\u0131 gerekmektedir. Bu yaz\u0131m\u0131zda, federal d\u00fczenlemelere uyabilmeniz ve bu hesaplar\u0131 bildirmedi\u011finiz takdirde olu\u015fabilecek cezalardan ka\u00e7\u0131nabilmeniz ad\u0131na FBAR hakk\u0131nda bilmeniz gereken \u00f6nemli noktalardan bahsedece\u011fiz.\u202f<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_83 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u0130\u00e7indekiler Tablosunu A\u00e7\/Kapat\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.manaycpa.com\/tr\/fbar-nedir-ne-icin-kullanilir\/#FBAR_Nedir\" >FBAR Nedir?\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.manaycpa.com\/tr\/fbar-nedir-ne-icin-kullanilir\/#FBAR_Ne_Icin_Kullanilir\" >FBAR Ne \u0130\u00e7in Kullan\u0131l\u0131r?\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.manaycpa.com\/tr\/fbar-nedir-ne-icin-kullanilir\/#FBAR_Formunu_Kimler_Doldurmali\" >FBAR Formunu Kimler Doldurmal\u0131?\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.manaycpa.com\/tr\/fbar-nedir-ne-icin-kullanilir\/#Hangi_Durumlarda_FBAR_Doldurmak_Gerekir\" >Hangi Durumlarda FBAR Doldurmak Gerekir?\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.manaycpa.com\/tr\/fbar-nedir-ne-icin-kullanilir\/#2023_FBAR_Son_Gonderim_Tarihi_Nedir\" >2023 FBAR Son G\u00f6nderim Tarihi Nedir?\u00a0\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.manaycpa.com\/tr\/fbar-nedir-ne-icin-kullanilir\/#FBAR_2023_Ek_Sure_Icin_Son_Tarih_Ne_Zaman\" >FBAR 2023 Ek S\u00fcre \u0130\u00e7in Son Tarih Ne Zaman?\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.manaycpa.com\/tr\/fbar-nedir-ne-icin-kullanilir\/#FBAR_Gonderim_Zorunluluguna_Dair_Istisnalar_Nelerdir\" >FBAR G\u00f6nderim Zorunlulu\u011funa Dair \u0130stisnalar Nelerdir?\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.manaycpa.com\/tr\/fbar-nedir-ne-icin-kullanilir\/#FBAR_Bildirim_Talimatlari_Nelerdir\" >FBAR Bildirim Talimatlar\u0131 Nelerdir?\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.manaycpa.com\/tr\/fbar-nedir-ne-icin-kullanilir\/#FBAR_Cezalari_Nelerdir\" >FBAR Cezalar\u0131 Nelerdir?\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.manaycpa.com\/tr\/fbar-nedir-ne-icin-kullanilir\/#FBAR_Bildirimi_Nasil_Yapilir\" >FBAR Bildirimi Nas\u0131l Yap\u0131l\u0131r?\u00a0\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.manaycpa.com\/tr\/fbar-nedir-ne-icin-kullanilir\/#FBARin_Anlami_Nedir\" >FBAR&#8217;\u0131n Anlam\u0131 Nedir?\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.manaycpa.com\/tr\/fbar-nedir-ne-icin-kullanilir\/#FBARda_Hangi_Hesaplar_Bildirilir\" >FBAR\u2019da Hangi Hesaplar Bildirilir?\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.manaycpa.com\/tr\/fbar-nedir-ne-icin-kullanilir\/#FBAR_Son_Bildirim_Tarihi_Ne_Zaman\" >FBAR Son Bildirim Tarihi Ne Zaman?\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/www.manaycpa.com\/tr\/fbar-nedir-ne-icin-kullanilir\/#FBARi_Ne_Zaman_Gondermeliyim\" >FBAR&#8217;\u0131 Ne Zaman G\u00f6ndermeliyim?\u00a0\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/www.manaycpa.com\/tr\/fbar-nedir-ne-icin-kullanilir\/#FBAR_Bildirimini_Her_Sene_Yapmam_Gerekiyor_mu\" >FBAR Bildirimini Her Sene Yapmam Gerekiyor mu?\u00a0\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/www.manaycpa.com\/tr\/fbar-nedir-ne-icin-kullanilir\/#FBAR_ve_8938_Formu_Arasindaki_Fark_Nedir\" >FBAR ve 8938 Formu Aras\u0131ndaki Fark Nedir?\u00a0\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/www.manaycpa.com\/tr\/fbar-nedir-ne-icin-kullanilir\/#Vergilerimi_ve_FBARimi_Kendim_Bildirmek_Icin_Gereken_Formlari_Nereden_Indirebilirim\" >Vergilerimi ve FBAR&#8217;\u0131m\u0131 Kendim Bildirmek \u0130\u00e7in Gereken Formlar\u0131 Nereden \u0130ndirebilirim?\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/www.manaycpa.com\/tr\/fbar-nedir-ne-icin-kullanilir\/#FBAR_Bildiriminiz_Icin_Yardima_mi_Ihtiyaciniz_Var\" >FBAR Bildiriminiz \u0130\u00e7in Yard\u0131ma m\u0131 \u0130htiyac\u0131n\u0131z Var?\u00a0<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"FBAR_Nedir\"><\/span><b><span data-contrast=\"auto\">FBAR Nedir?<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span data-contrast=\"auto\">FBAR k\u0131saltmas\u0131, yurtd\u0131\u015f\u0131 hesaplarla ilgili bilgileri raporlamak ve ABD h\u00fck\u00fcmetini bilgilendirmek amac\u0131yla kullan\u0131lan resmi bir form olan FinCEN Form 114 olarak da bilinen &#8221; Yabanc\u0131 Banka ve Mali Hesaplar Raporu &#8221; anlam\u0131na gelir.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"FBAR_Ne_Icin_Kullanilir\"><\/span><b><span data-contrast=\"auto\">FBAR Ne \u0130\u00e7in Kullan\u0131l\u0131r?<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span data-contrast=\"auto\">FBAR (Yabanc\u0131 Banka ve Mali Hesaplar Raporu), ABD h\u00fck\u00fcmeti taraf\u0131ndan ABD&#8217;li ki\u015filerce tutulan yabanc\u0131 mali hesaplar hakk\u0131nda bilgi toplamak i\u00e7in kullan\u0131lan bir rapordur. H\u00fck\u00fcmet bu raporu, yurtd\u0131\u015f\u0131ndaki hesaplar\u0131n yasa d\u0131\u015f\u0131 ama\u00e7larla kullan\u0131l\u0131p kullan\u0131lmad\u0131\u011f\u0131n\u0131 belirlemek ve bildirilmemi\u015f herhangi bir yabanc\u0131 geliri tespit etmek i\u00e7in kullanmaktad\u0131r.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"FBAR_Formunu_Kimler_Doldurmali\"><\/span><b><span data-contrast=\"auto\">FBAR Formunu Kimler Doldurmal\u0131?<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span data-contrast=\"auto\">S\u00f6z konusu y\u0131l i\u00e7inde herhangi bir zamanda k\u00fcm\u00fclatif de\u011feri 10.000 ABD Dolar\u0131n\u0131 (farkl\u0131 para birimlerinin toplam kur de\u011feri dahil olmak \u00fczere) a\u015fan yabanc\u0131 mali hesaplar i\u00e7in, hesap sahipleri, mali \u00e7\u0131kar\u0131 ve imza yetkisi olan ABD vatanda\u015flar\u0131n\u0131n, ye\u015fil kart sahiplerinin ve ABD\u2019de oturum izni olan ki\u015filerin FBAR\u2019da ilgili bilgileri doldurup formu belirlenen tarih aral\u0131\u011f\u0131nda g\u00f6ndermesi gerekmektedir.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">FBAR gereksinimleri, a\u015fa\u011f\u0131daki bireyler ve bir veya daha fazla yabanc\u0131 mali hesap \u00fczerinde mali \u00e7\u0131kar\u0131 veya imza yetkisi olan kurulu\u015flar i\u00e7in ge\u00e7erlidir:<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<ul>\n<li><span data-contrast=\"auto\"> ABD vatanda\u015flar\u0131<\/span><\/li>\n<li><span data-contrast=\"auto\"> ABD\u2019de daimi ikamet edenler<\/span><\/li>\n<li><span data-contrast=\"auto\"> ABD\u2019de yerle\u015fik olmayan baz\u0131 yabanc\u0131lar<\/span><\/li>\n<li><span data-contrast=\"auto\"> Ye\u015fil Kart sahipleri<\/span><\/li>\n<li><span data-contrast=\"auto\"> ABD Anonim \u015eirketleri<\/span><\/li>\n<li><span data-contrast=\"auto\"> ABD LLC&#8217;leri<\/span><\/li>\n<li><span data-contrast=\"auto\"> ABD ortakl\u0131klar\u0131<\/span><\/li>\n<li><span data-contrast=\"auto\"> ABD trustlar\u0131<\/span><\/li>\n<li><span data-contrast=\"auto\"> ABD emlaklar\u0131<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">\u0130lgili bakiye yaln\u0131zca bir g\u00fcn, hatta bir an i\u00e7in 10.000 dolar\u0131 a\u015fsa bile (farkl\u0131 para birimlerinin toplam kur de\u011feri dahil olmak \u00fczere), bu gereksinim yine de tetiklenir. Vergi borcu olup olmad\u0131\u011f\u0131na bak\u0131lmaks\u0131z\u0131n gerekli t\u00fcm bilgiler FBAR&#8217;da rapor edilmelidir.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Hangi_Durumlarda_FBAR_Doldurmak_Gerekir\"><\/span><b><span data-contrast=\"auto\">Hangi Durumlarda FBAR Doldurmak Gerekir?<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span data-contrast=\"auto\">Y\u0131l\u0131n herhangi bir d\u00f6neminde k\u00fcm\u00fclatif de\u011feri 10.000 ABD Dolar\u0131n\u0131 a\u015fan yabanc\u0131 hesaplarda mali \u00e7\u0131kar\u0131 veya bu hesaplar \u00fczerinde imza yetkisi olan ABD&#8217;li bireyler ve kurulu\u015flar\u0131n, Hazine Bakanl\u0131\u011f\u0131&#8217;na FBAR bildiriminde bulunmas\u0131 gerekmektedir.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"2023_FBAR_Son_Gonderim_Tarihi_Nedir\"><\/span><b><span data-contrast=\"auto\">2023 FBAR Son G\u00f6nderim Tarihi Nedir?\u00a0<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span data-contrast=\"auto\">Gereksinimleri kar\u015f\u0131layanlar i\u00e7in FBAR son g\u00f6nderim tarihi 17 Nisan 2023 olup, otomatik olarak 16 Ekim 2023&#8217;e kadar 6 ay uzat\u0131lmaktad\u0131r (15 Nisan Cumartesi ve 15 Ekim Pazar g\u00fcn\u00fcne denk geldi\u011fi i\u00e7in).<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"FBAR_2023_Ek_Sure_Icin_Son_Tarih_Ne_Zaman\"><\/span><b><span data-contrast=\"auto\">FBAR 2023 Ek S\u00fcre \u0130\u00e7in Son Tarih Ne Zaman?<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span data-contrast=\"auto\">FinCEN, orijinal FBAR son g\u00f6nderim tarihine yeti\u015femeyen t\u00fcm FBAR m\u00fckelleflerine otomatik 6 ayl\u0131k bir ek s\u00fcre sa\u011flar. Bu nedenle, m\u00fckelleflerin FBAR g\u00f6nderimi i\u00e7in ek s\u00fcre almak ad\u0131na ekstra bir talep g\u00f6ndermesine gerek yoktur.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"FBAR_Gonderim_Zorunluluguna_Dair_Istisnalar_Nelerdir\"><\/span><b><span data-contrast=\"auto\">FBAR G\u00f6nderim Zorunlulu\u011funa Dair \u0130stisnalar Nelerdir?<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span data-contrast=\"auto\">Baz\u0131 ki\u015filer, FBAR g\u00f6nderim \u015fart\u0131ndan muaf olabilir.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Bu istisnalar a\u015fa\u011f\u0131daki durumlar\u0131 i\u00e7erir:<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<ul>\n<li><span data-contrast=\"auto\"> \u015eirket hisselerinin %50&#8217;sinden fazlas\u0131na sahip ki\u015filer taraf\u0131ndan konsolide bir FBAR bildiriminde listelenen kurulu\u015flar<\/span><\/li>\n<li><span data-contrast=\"auto\"> IRA sahipleri ve lehdarlar\u0131<\/span><\/li>\n<li><span data-contrast=\"auto\"> Vergiye uygun emeklilik plan\u0131 kat\u0131l\u0131mc\u0131lar\u0131 ve lehdarlar\u0131<\/span><\/li>\n<li><span data-contrast=\"auto\"> Trust lehdarlar\u0131<\/span><\/li>\n<li><span data-contrast=\"auto\"> Belirli durumlarda imza veya benzeri herhangi bir yetkiye sahip belirli g\u00f6revliler ve \u00e7al\u0131\u015fanlar.<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">IRS taraf\u0131ndan yay\u0131nlanan 5569 say\u0131l\u0131 yay\u0131n, dikkate al\u0131nmas\u0131 gereken bu bildirim istisnalar\u0131n\u0131n ayr\u0131nt\u0131lar\u0131 hakk\u0131nda kapsaml\u0131 bir bilgilendirme i\u00e7ermektedir.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"FBAR_Bildirim_Talimatlari_Nelerdir\"><\/span><b><span data-contrast=\"auto\">FBAR Bildirim Talimatlar\u0131 Nelerdir?<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span data-contrast=\"auto\">Gerekli ABD&#8217;li ki\u015fi ve kurulu\u015flar\u0131n, Fincen Form 114&#8217;\u00fc BSA Online Sistemi arac\u0131l\u0131\u011f\u0131yla doldurup g\u00f6ndermesi gerekmektedir. FBAR beyannamesi, ABD gelir vergisi beyannamesinden ba\u011f\u0131ms\u0131z bir bildirimdir. FBAR bildiriminizle ilgili daha fazla yard\u0131m i\u00e7in <\/span><a href=\"https:\/\/www.manaycpa.com\/tr\/ucretsiz-danismanlik\/\"><b><span data-contrast=\"none\">ekibimizle ileti\u015fime ge\u00e7ebilirsiniz<\/span><\/b><\/a><span data-contrast=\"auto\">.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_empty_space height=&#8221;20px&#8221;][vc_raw_html]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[\/vc_raw_html][vc_empty_space height=&#8221;20px&#8221;][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<h2><span class=\"ez-toc-section\" id=\"FBAR_Cezalari_Nelerdir\"><\/span><b><span data-contrast=\"auto\">FBAR Cezalar\u0131 Nelerdir?<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span data-contrast=\"auto\">Yabanc\u0131 Banka Hesap Raporunun zaman\u0131nda verilmemesi, enflasyona g\u00f6re ayarlanm\u0131\u015f de\u011fi\u015fen \u00fcst limitlerde parasal ve\/veya cezai yapt\u0131r\u0131mlara yol a\u00e7abilir. Kas\u0131tl\u0131 olmayan bir bildim yap\u0131lmama durumunda standart FBAR cezas\u0131, gerekli bir FBAR&#8217;\u0131n bildiriminin yap\u0131lmad\u0131\u011f\u0131 her y\u0131l i\u00e7in $10.000&#8217;d\u0131r. Kas\u0131tl\u0131 olarak bildirim yapmaman\u0131n standart cezas\u0131, gerekli bir FBAR&#8217;\u0131n bildirilmedi\u011fi her y\u0131l i\u00e7in, hangisi daha y\u00fcksekse, 100.000 ABD Dolar\u0131 veya ihlal an\u0131nda hesap bakiyesinin %50&#8217;sidir. Sonraki s\u00fcre\u00e7te gereklili\u011fi \u00f6\u011frenilir \u00f6\u011frenmez ge\u00e7 kal\u0131nm\u0131\u015f FBAR&#8217;\u0131n g\u00f6nderilmesi ve ge\u00e7 bildirim nedeninin a\u00e7\u0131klanmas\u0131 olduk\u00e7a \u00f6nemlidir.\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"FBAR_Bildirimi_Nasil_Yapilir\"><\/span><b><span data-contrast=\"auto\">FBAR Bildirimi Nas\u0131l Yap\u0131l\u0131r?\u00a0<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span data-contrast=\"auto\">ABD vatanda\u015flar\u0131n\u0131n FBAR&#8217;da yabanc\u0131 hesaplar\u0131n\u0131 elektronik sistem arac\u0131l\u0131\u011f\u0131yla zaman\u0131nda ve do\u011fru \u015fekilde bildirmeleri, FBAR ile ilgili sorular\u0131 vergi veya bilgi beyannamelerinde uygun \u015fekilde yan\u0131tlamalar\u0131 gerekmektedir. FBAR&#8217;\u0131 FinCEN&#8217;in <\/span><a href=\"https:\/\/bsaefiling.fincen.treas.gov\/main.html\" rel=\"nofollow noopener\" target=\"_blank\"><span data-contrast=\"none\">BSA Online Sistemi<\/span><\/a><span data-contrast=\"auto\"> arac\u0131l\u0131\u011f\u0131yla elektronik olarak g\u00f6ndermeniz gerekmektedir.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"FBARin_Anlami_Nedir\"><\/span><b><span data-contrast=\"auto\">FBAR&#8217;\u0131n Anlam\u0131 Nedir?<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span data-contrast=\"auto\">FBAR, Yabanc\u0131 Banka Hesap Raporu anlam\u0131na gelen bir k\u0131saltmad\u0131r.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"FBARda_Hangi_Hesaplar_Bildirilir\"><\/span><b><span data-contrast=\"auto\">FBAR\u2019da Hangi Hesaplar Bildirilir?<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span data-contrast=\"auto\">$10.000 e\u015fi\u011finine ula\u015ft\u0131ktan sonra, a\u015fa\u011f\u0131daki hesap t\u00fcrlerinin IRS&#8217;nin 5569 say\u0131l\u0131 kanununa dayal\u0131 olarak Yabanc\u0131 Banka Hesab\u0131 Raporunda (FBAR) bildirilmesi gerekir:<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<ul>\n<li><span data-contrast=\"auto\"> Vadesiz Hesap<\/span><\/li>\n<li><span data-contrast=\"auto\"> Birikim Hesaplar\u0131<\/span><\/li>\n<li><span data-contrast=\"auto\"> Vadeli Mevduat<\/span><\/li>\n<li><span data-contrast=\"auto\"> Menkul K\u0131ymet Hesaplar\u0131<\/span><\/li>\n<li><span data-contrast=\"auto\"> Vadeli Mal Al\u0131m S\u00f6zle\u015fmeleri<\/span><\/li>\n<li><span data-contrast=\"auto\"> Opsiyon S\u00f6zle\u015fmeleri<\/span><\/li>\n<li><span data-contrast=\"auto\"> Sigorta, Hayat Sigortalar\u0131 veya Bireysel Emeklilik S\u00f6zle\u015fmeleri<\/span><\/li>\n<li><span data-contrast=\"auto\"> Yat\u0131r\u0131m fonlar\u0131<\/span><\/li>\n<li><span data-contrast=\"auto\"> Yabanc\u0131 bir finans kurulu\u015funda tutulan di\u011fer havuz fonlar veya hesaplar<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">Kendi \u00f6zelinizdeki FBAR bildirim gereksinimlerinizi do\u011fru \u015fekilde belirlemek i\u00e7in uzmanlar\u0131m\u0131zla g\u00f6r\u00fc\u015febilirsiniz.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"FBAR_Son_Bildirim_Tarihi_Ne_Zaman\"><\/span><b><span data-contrast=\"auto\">FBAR Son Bildirim Tarihi Ne Zaman?<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span data-contrast=\"auto\">FBAR bildirimi y\u0131ll\u0131k olarak yap\u0131lmaktad\u0131r ve bir \u00f6nceki takvim y\u0131l\u0131n\u0131n raporunun 15 Nisan&#8217;a kadar Hazine Bakanl\u0131\u011f\u0131&#8217;na sunulmas\u0131 gerekmektedir.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"FBARi_Ne_Zaman_Gondermeliyim\"><\/span><b><span data-contrast=\"auto\">FBAR&#8217;\u0131 Ne Zaman G\u00f6ndermeliyim?\u00a0<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span data-contrast=\"auto\">ABD vatanda\u015flar\u0131, cezalardan ka\u00e7\u0131nmak i\u00e7in Yabanc\u0131 Banka Hesab\u0131 Raporunu, raporlanacak takvim y\u0131l\u0131n\u0131 takip eden Nisan ay\u0131n\u0131n 15\u2019inde veya \u00f6ncesinde sunmal\u0131d\u0131r.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"FBAR_Bildirimini_Her_Sene_Yapmam_Gerekiyor_mu\"><\/span><b><span data-contrast=\"auto\">FBAR Bildirimini Her Sene Yapmam Gerekiyor mu?\u00a0<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span data-contrast=\"auto\">ABD vatanda\u015flar\u0131n\u0131n her y\u0131l FBAR gerekliliklerini kar\u015f\u0131lay\u0131p kar\u015f\u0131lamad\u0131klar\u0131n\u0131 de\u011ferlendirmeleri ve bildirimi bu do\u011frultuda tamamlamalar\u0131 gerekmektedir. Belirli bir takvim y\u0131l\u0131 i\u00e7inde herhangi bir noktada belirlenen e\u015fi\u011fe ula\u015f\u0131l\u0131rsa, bildirim yap\u0131lmas\u0131 gerekmektedir.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"FBAR_ve_8938_Formu_Arasindaki_Fark_Nedir\"><\/span><b><span data-contrast=\"auto\">FBAR ve 8938 Formu Aras\u0131ndaki Fark Nedir?\u00a0<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span data-contrast=\"auto\">Bu iki form aras\u0131ndaki temel fark, 8938 formu IRS&#8217;e g\u00f6nderilirken; FBAR\u2019\u0131n Mali Su\u00e7lar\u0131 Uygulama A\u011f\u0131&#8217;n\u0131n (FinCEN) ofisine g\u00f6nderilmesidir. 8938 Formunun, FBAR raporlama e\u015fi\u011finden farkl\u0131 olan, yabanc\u0131 finansal varl\u0131klar i\u00e7in belirlenen e\u015fi\u011fe ula\u015fan belirli ki\u015filer ve yerel \u015firketler taraf\u0131ndan doldurulmas\u0131 gerekir. Ayr\u0131ca, FBAR ayr\u0131 bir e-bildirim sistemi arac\u0131l\u0131\u011f\u0131yla g\u00f6nderilirken, 8938 formunun federal gelir vergisi beyannamesine eklenmesi gerekmektedir.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Vergilerimi_ve_FBARimi_Kendim_Bildirmek_Icin_Gereken_Formlari_Nereden_Indirebilirim\"><\/span><b><span data-contrast=\"auto\">Vergilerimi ve FBAR&#8217;\u0131m\u0131 Kendim Bildirmek \u0130\u00e7in Gereken Formlar\u0131 Nereden \u0130ndirebilirim?<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span data-contrast=\"auto\">Federal vergi beyannamenizi doldurmak ile FBAR raporu doldurmak farkl\u0131 s\u00fcre\u00e7lerdir. FBAR, yani Fincen Form 114, s\u00f6z konusu y\u0131l i\u00e7in BSA E-Bildirim Sistemi arac\u0131l\u0131\u011f\u0131yla g\u00f6nderilebilmektedir. E\u011fer bu raporu posta ile g\u00f6ndermek istiyorsan\u0131z, FinCEN Kaynak Merkezi ile ileti\u015fime ge\u00e7melisiniz. Federal vergi beyan\u0131n\u0131z i\u00e7in ilgili formlara ise IRS \u00fczerinden ula\u015fabilirsiniz.\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"FBAR_Bildiriminiz_Icin_Yardima_mi_Ihtiyaciniz_Var\"><\/span><b><span data-contrast=\"auto\">FBAR Bildiriminiz \u0130\u00e7in Yard\u0131ma m\u0131 \u0130htiyac\u0131n\u0131z Var?<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span data-contrast=\"auto\">ABD&#8217;li ki\u015filer, FBAR gerekliliklerini yerine getirdiklerinden emin olmal\u0131d\u0131r. Deneyimli bir vergi uzman\u0131na dan\u0131\u015fmak, IRS ve FinCEN kurallar\u0131na uygun bildirim yapman\u0131n ve y\u00fcksek maliyetli cezalardan ka\u00e7\u0131nman\u0131n en kolay yoludur. Manay CPA olarak, ciddi cezalara yol a\u00e7abilecek herhangi bir yanl\u0131\u015f veya eksik bildirimden ka\u00e7\u0131nmak i\u00e7in m\u00fc\u015fterilerimize FBAR s\u00fcre\u00e7lerinde yard\u0131mc\u0131 oluyoruz.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">\u0130lgili Ba\u015fl\u0131klar<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<ul>\n<li><span data-contrast=\"auto\"> Yabanc\u0131 Emeklili\u011fimin FBAR Raporuma Dahil Edilmesi Gerekiyor Mu?<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">\u00c7o\u011fu senaryoda IRS, yabanc\u0131 emekli maa\u015flar\u0131n\u0131, ko\u015fullar\u0131 kar\u015f\u0131lad\u0131klar\u0131 durumlarda FBAR&#8217;da rapor edilmesi gereken finansal hesaplar olarak kabul eder.\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<ul>\n<li><span data-contrast=\"auto\"> Birka\u00e7 Y\u0131ld\u0131r Yabanc\u0131 Banka Hesab\u0131 Bildiriminde (FBAR) Bulunmad\u0131ysam Ne Yapmal\u0131y\u0131m?<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">Gereklili\u011fi \u00f6\u011frenir \u00f6\u011frenmez \u00f6nceki herhangi bir d\u00f6nem i\u00e7in FBAR&#8217;\u0131n\u0131z\u0131 bildirmelisiniz.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_empty_space height=&#8221;20px&#8221;][vc_raw_html]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[\/vc_raw_html][vc_empty_space height=&#8221;20px&#8221;][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text]Yabanc\u0131 hesaplarda paras\u0131 olan ABD vatanda\u015flar\u0131n\u0131n, ye\u015fil kart sahiplerinin ve ABD\u2019de oturum izni olan ki\u015filerin FBAR (Yabanc\u0131 Banka Hesab\u0131 Raporu)\u00a0 bildirim gereksinimlerini anlamas\u0131 \u00f6nemlidir. Bankac\u0131l\u0131k Gizlili\u011fi Yasas\u0131&#8217;na g\u00f6re, Amerika Birle\u015fik [&hellip;]<\/p>\n","protected":false},"author":19,"featured_media":52608,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[87],"tags":[],"class_list":["post-52607","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"_links":{"self":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/posts\/52607","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/users\/19"}],"replies":[{"embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/comments?post=52607"}],"version-history":[{"count":0,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/posts\/52607\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/media\/52608"}],"wp:attachment":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/media?parent=52607"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/categories?post=52607"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/tags?post=52607"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}