{"id":60015,"date":"2024-12-27T20:18:53","date_gmt":"2024-12-27T20:18:53","guid":{"rendered":"https:\/\/www.manaycpa.com\/?p=60015"},"modified":"2024-12-27T20:19:29","modified_gmt":"2024-12-27T20:19:29","slug":"form-5471-nedir","status":"publish","type":"post","link":"https:\/\/www.manaycpa.com\/tr\/form-5471-nedir\/","title":{"rendered":"Form 5471 Nedir?"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text css=&#8221;&#8221;]<span style=\"font-weight: 400;\">Form 5471, ABD Gelir \u0130daresi (IRS) taraf\u0131ndan ABD vatanda\u015f\u0131 veya yerle\u015fik vergi m\u00fckellefi olanlar\u0131n, yabanc\u0131 \u015firketlerde sahip olduklar\u0131 hisseler veya kontrol ettikleri yabanc\u0131 \u015firketler hakk\u0131nda detayl\u0131 bilgi sunmalar\u0131n\u0131 sa\u011flamak i\u00e7in kullan\u0131lan formdur. ABD vergi m\u00fckelleflerinin yabanc\u0131 \u015firketlerdeki m\u00fclkiyet oranlar\u0131n\u0131 ve bu \u015firketlerin finansal faaliyetlerini raporlamalar\u0131n\u0131 zorunlu k\u0131lar. (1) Bu sayede IRS\u2019in yurt d\u0131\u015f\u0131ndaki mali hareketleri ve vergi uyumlulu\u011funu denetlemesine yard\u0131mc\u0131 olur.\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\/form-5471-nedir\/#Form_5471_Hangi_Durumlarda_Gereklidir\" >Form 5471 Hangi Durumlarda Gereklidir?<\/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\/form-5471-nedir\/#Form_5471i_Kimler_Doldurmalidir\" >Form 5471\u2019i Kimler Doldurmal\u0131d\u0131r?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.manaycpa.com\/tr\/form-5471-nedir\/#ABD_Vatandaslari_ve_Yerlesik_Vergi_Mukellefleri\" >ABD Vatanda\u015flar\u0131 ve Yerle\u015fik Vergi M\u00fckellefleri<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.manaycpa.com\/tr\/form-5471-nedir\/#Yabanci_Sirketin_Direktorleri_ve_Gorevlileri\" >Yabanc\u0131 \u015eirketin Direkt\u00f6rleri ve G\u00f6revlileri<\/a><\/li><\/ul><\/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\/form-5471-nedir\/#Form_5471in_Bolumleri_ve_Gereken_Bilgiler\" >Form 5471&#8217;in B\u00f6l\u00fcmleri ve Gereken Bilgiler<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.manaycpa.com\/tr\/form-5471-nedir\/#1_Bolum_%E2%80%93_Genel_Bilgiler\" >1. B\u00f6l\u00fcm &#8211; Genel Bilgiler<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.manaycpa.com\/tr\/form-5471-nedir\/#2_Bolum_%E2%80%93_Hisse_Sahipligi_Bilgileri\" >2. B\u00f6l\u00fcm &#8211; Hisse Sahipli\u011fi Bilgileri<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.manaycpa.com\/tr\/form-5471-nedir\/#3_Bolum_%E2%80%93_Finansal_Bilgiler\" >3. B\u00f6l\u00fcm &#8211; Finansal Bilgiler<\/a><\/li><\/ul><\/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\/form-5471-nedir\/#Form_5471in_Doldurulmasinda_Yaygin_Olarak_Yapilan_Hatalar_ve_Kacinilmasi_Gereken_Hususlar\" >Form 5471\u2019in Doldurulmas\u0131nda Yayg\u0131n Olarak Yap\u0131lan Hatalar ve Ka\u00e7\u0131n\u0131lmas\u0131 Gereken Hususlar<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.manaycpa.com\/tr\/form-5471-nedir\/#Yanlis_veya_Eksik_Bilgi_Beyani\" >Yanl\u0131\u015f veya Eksik Bilgi Beyan\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.manaycpa.com\/tr\/form-5471-nedir\/#Gerekli_Belgelerin_Eksik_Olmasi\" >Gerekli Belgelerin Eksik Olmas\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.manaycpa.com\/tr\/form-5471-nedir\/#Gec_Teslim_Etme_ve_Cezalar\" >Ge\u00e7 Teslim Etme ve Cezalar<\/a><\/li><\/ul><\/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\/form-5471-nedir\/#Form_5471_icin_Basvuru_ve_Son_Teslim_Tarihleri\" >Form 5471 i\u00e7in Ba\u015fvuru ve Son Teslim Tarihleri<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/www.manaycpa.com\/tr\/form-5471-nedir\/#Teslim_Tarihleri\" >Teslim Tarihleri<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/www.manaycpa.com\/tr\/form-5471-nedir\/#Uzatma_Basvurulari\" >Uzatma Ba\u015fvurular\u0131<\/a><\/li><\/ul><\/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\/form-5471-nedir\/#Form_5471_ile_Ilgili_Manay_CPAnin_Sagladigi_Hizmetler\" >Form 5471 ile \u0130lgili Manay CPA&#8217;n\u0131n Sa\u011flad\u0131\u011f\u0131 Hizmetler<\/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\/form-5471-nedir\/#Form_5471_Hakkinda_Sikca_Sorulan_Sorular\" >Form 5471 Hakk\u0131nda S\u0131k\u00e7a Sorulan Sorular<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/www.manaycpa.com\/tr\/form-5471-nedir\/#Form_5471i_doldurmazsam_ne_olur\" >Form 5471&#8217;i doldurmazsam ne olur?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/www.manaycpa.com\/tr\/form-5471-nedir\/#Hangi_durumlarda_Form_5471_icin_ek_sure_talep_edebilirim\" >Hangi durumlarda Form 5471 i\u00e7in ek s\u00fcre talep edebilirim?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/www.manaycpa.com\/tr\/form-5471-nedir\/#Hangi_yabanci_sirketler_Form_5471_kapsaminda_degerlendirilir\" >Hangi yabanc\u0131 \u015firketler Form 5471 kapsam\u0131nda de\u011ferlendirilir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/www.manaycpa.com\/tr\/form-5471-nedir\/#Form_5471_hangi_yillik_beyannameye_dahil_edilmelidir\" >Form 5471 hangi y\u0131ll\u0131k beyannameye dahil edilmelidir?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Form_5471_Hangi_Durumlarda_Gereklidir\"><\/span><span style=\"font-weight: 400;\">Form 5471 Hangi Durumlarda Gereklidir?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Form 5471, ABD vatanda\u015f\u0131 veya yerle\u015fik vergi m\u00fckellefi olanlar\u0131n, yabanc\u0131 \u015firketlerle olan finansal ba\u011flar\u0131n\u0131 ve bu \u015firketlerdeki hisselerini raporlamalar\u0131 gerekti\u011fi durumlarda zorunludur. A\u015fa\u011f\u0131daki ko\u015fullarda Form 5471 doldurulmal\u0131d\u0131r:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Yabanc\u0131 \u015eirketlerde Hisse Sahipli\u011fi Durumu: <\/b><span style=\"font-weight: 400;\">E\u011fer bir ABD vatanda\u015f\u0131 ya da yerle\u015fik vergi m\u00fckellefi, bir yabanc\u0131 \u015firketin %10 veya daha fazla hissesine sahipse, bu formun doldurulmas\u0131 gerekir.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Yabanc\u0131 \u015eirketlerin Y\u00f6netiminde veya Denetiminde Bulunma: <\/b><span style=\"font-weight: 400;\">ABD vatanda\u015f\u0131, yabanc\u0131 bir \u015firketin direkt\u00f6r\u00fc pozisyonunda bulunuyorsa, Form 5471\u2019in doldurulmas\u0131 \u015fartt\u0131r.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Yabanc\u0131 \u015eirketlerdeki De\u011fi\u015fiklikler: <\/b><span style=\"font-weight: 400;\">Yabanc\u0131 \u015firkette yeni hisse al\u0131m\u0131, mevcut hisselerin devri ya da \u015firketin m\u00fclkiyet yap\u0131s\u0131nda \u00f6nemli de\u011fi\u015fiklik olmas\u0131 durumunda da Form 5471\u2019in doldurulmas\u0131 zorunludur.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>ABD Vergi M\u00fckellefi ile Yabanc\u0131 \u015eirket Aras\u0131nda Ticari \u0130li\u015fkiler: <\/b><span style=\"font-weight: 400;\">E\u011fer ABD vergi m\u00fckellefi, yabanc\u0131 \u015firketle finansal ya da ticari ili\u015fki y\u00fcr\u00fct\u00fcyorsa ve bu ili\u015fki belirli bir b\u00fcy\u00fckl\u00fc\u011fe ula\u015f\u0131yorsa Form 5471 kullan\u0131lmal\u0131d\u0131r.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Form_5471i_Kimler_Doldurmalidir\"><\/span><span style=\"font-weight: 400;\">Form 5471\u2019i Kimler Doldurmal\u0131d\u0131r?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Form 5471, ABD vergi yasalar\u0131na g\u00f6re belirli finansal ba\u011flant\u0131lara ve m\u00fclkiyet ili\u015fkilerine sahip olanlar i\u00e7in doldurulmas\u0131 zorunlu bir formdur. A\u015fa\u011f\u0131daki gruplar bu formu doldurmakla y\u00fck\u00fcml\u00fcd\u00fcr:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Yabanc\u0131 \u015firkette %10 veya daha fazla hisseye sahip olanlar (2)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Farkl\u0131 \u00fclkedeki bir \u015firketin y\u00f6netiminde veya finansal karar alma s\u00fcre\u00e7lerinde yer alan ki\u015filer<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Yabanc\u0131 \u015firketlerde m\u00fclkiyet oran\u0131 artan, azalan veya hisselerini devredenler<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"ABD_Vatandaslari_ve_Yerlesik_Vergi_Mukellefleri\"><\/span><span style=\"font-weight: 400;\">ABD Vatanda\u015flar\u0131 ve Yerle\u015fik Vergi M\u00fckellefleri<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">ABD vatanda\u015f\u0131, bir yabanc\u0131 \u015firkette direkt\u00f6r veya y\u00f6netici pozisyonunda bulunuyorsa Form 5471\u2019i doldurmal\u0131d\u0131r. \u00c7\u00fcnk\u00fc bu pozisyon m\u00fckellefin \u015firketteki finansal kararlar \u00fczerinde etkili olabilece\u011fini g\u00f6sterir.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Yabanci_Sirketin_Direktorleri_ve_Gorevlileri\"><\/span><span style=\"font-weight: 400;\">Yabanc\u0131 \u015eirketin Direkt\u00f6rleri ve G\u00f6revlileri<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">ABD vatanda\u015f\u0131 veya yerle\u015fik m\u00fckellefler, yabanc\u0131 \u015firketin m\u00fclkiyetinde veya hisselerinde de\u011fi\u015fiklik oldu\u011funda bu de\u011fi\u015fiklikleri IRS\u2019e bildirmek i\u00e7in Form 5471\u2019i doldurmal\u0131d\u0131r. De\u011fi\u015fiklikler m\u00fclkiyetin art\u0131r\u0131lmas\u0131, azalt\u0131lmas\u0131 ya da devri gibi i\u015flemleri i\u00e7erir.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Form_5471in_Bolumleri_ve_Gereken_Bilgiler\"><\/span><span style=\"font-weight: 400;\">Form 5471&#8217;in B\u00f6l\u00fcmleri ve Gereken Bilgiler<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Form 5471, m\u00fckelleflerin yabanc\u0131 \u015firketlerle ilgili finansal durumlar\u0131n\u0131 IRS\u2019e detayl\u0131 bir \u015fekilde raporlamalar\u0131n\u0131 sa\u011flayan \u00e7e\u015fitli b\u00f6l\u00fcmlerden olu\u015fur. (2) Her b\u00f6l\u00fcm \u015firketin finansal yap\u0131s\u0131n\u0131, m\u00fclkiyet oranlar\u0131n\u0131 ve ili\u015fkili gelirleri do\u011fru bir \u015fekilde analiz etmeye yard\u0131mc\u0131 olur. Form 5471\u2019in temel b\u00f6l\u00fcmleri ve bu b\u00f6l\u00fcmlerde doldurulmas\u0131 gereken bilgiler \u015fu \u015fekildedir:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Bolum_%E2%80%93_Genel_Bilgiler\"><\/span><span style=\"font-weight: 400;\">1. B\u00f6l\u00fcm &#8211; Genel Bilgiler<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Formun ilk k\u0131sm\u0131nda m\u00fckellefin kimlik bilgileri ve yabanc\u0131 \u015firketle olan ba\u011flant\u0131s\u0131 belirtilir. Bu b\u00f6l\u00fcmde a\u015fa\u011f\u0131daki bilgiler yer almal\u0131d\u0131r:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ad, soyad ve adres<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sosyal G\u00fcvenlik Numaras\u0131 (SSN)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Yabanc\u0131 \u015firketle olan m\u00fclkiyet ili\u015fkisi<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"2_Bolum_%E2%80%93_Hisse_Sahipligi_Bilgileri\"><\/span><span style=\"font-weight: 400;\">2. B\u00f6l\u00fcm &#8211; Hisse Sahipli\u011fi Bilgileri<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Bu b\u00f6l\u00fcmde yabanc\u0131 \u015firketin yap\u0131s\u0131na dair detayl\u0131 bilgiler verilmelidir. Gereken bilgiler \u015funlard\u0131r:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u015eirketin tam ad\u0131 ve kay\u0131tl\u0131 adresi<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u015eirketin kurulu\u015f yeri ve tarihi<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u015eirketin yasal yap\u0131s\u0131 (\u00f6rne\u011fin, anonim \u015firket veya limited \u015firket)<\/span><\/li>\n<\/ul>\n<h4><span style=\"font-weight: 400;\">Sahiplik Oran\u0131 ve Yap\u0131s\u0131<\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Bu k\u0131s\u0131mda m\u00fckellefin \u015firket \u00fczerindeki hisse oran\u0131, do\u011frudan veya dolayl\u0131 m\u00fclkiyet durumu detayl\u0131 \u015fekilde a\u00e7\u0131klanmal\u0131d\u0131r.<\/span><\/p>\n<h4><span style=\"font-weight: 400;\">De\u011fi\u015fiklikler<\/span><\/h4>\n<p><span style=\"font-weight: 400;\">M\u00fclkiyet oran\u0131nda art\u0131\u015f, azalma veya hisse devri gibi de\u011fi\u015fiklikler Form 5471\u2019i doldurma gereklili\u011fi do\u011furur. Bu t\u00fcr de\u011fi\u015fikliklerin IRS\u2019e zaman\u0131nda bildirilmesi yasal uyumlulu\u011fun sa\u011flanmas\u0131 a\u00e7\u0131s\u0131ndan \u00f6nemlidir. Aksi takdirde cezai yapt\u0131r\u0131mlarla kar\u015f\u0131la\u015f\u0131labilir.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_Bolum_%E2%80%93_Finansal_Bilgiler\"><\/span><span style=\"font-weight: 400;\">3. B\u00f6l\u00fcm &#8211; Finansal Bilgiler<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u015eirketin y\u0131ll\u0131k finansal performans\u0131na dair bilgiler bu b\u00f6l\u00fcmde yer al\u0131r. Gerekli bilgiler \u015funlard\u0131r:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gelir tablosu ve bilan\u00e7olar<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Toplam gelir, giderler ve k\u00e2r\/zarar oran\u0131<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vergi sonras\u0131 net gelir<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Form_5471in_Doldurulmasinda_Yaygin_Olarak_Yapilan_Hatalar_ve_Kacinilmasi_Gereken_Hususlar\"><\/span><span style=\"font-weight: 400;\">Form 5471\u2019in Doldurulmas\u0131nda Yayg\u0131n Olarak Yap\u0131lan Hatalar ve Ka\u00e7\u0131n\u0131lmas\u0131 Gereken Hususlar<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Form doldururken yap\u0131lan hatalar, m\u00fckelleflerin ciddi cezalarla kar\u015f\u0131la\u015fmas\u0131na ve IRS\u2019in ek inceleme ba\u015flatmas\u0131na neden olabilir. Yayg\u0131n hatalar ve <\/span><a href=\"https:\/\/www.manaycpa.com\/tr\/amerikada-irse-vergi-cezasi-odememek-icin-kacinmaniz-gerekenler\/\"><span style=\"font-weight: 400;\">IRS\u2019e vergi cezas\u0131 \u00f6dememek i\u00e7in gerekenler<\/span><\/a><span style=\"font-weight: 400;\"> \u015fu \u015fekilde s\u0131ralanabilir:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Yanlis_veya_Eksik_Bilgi_Beyani\"><\/span><span style=\"font-weight: 400;\">Yanl\u0131\u015f veya Eksik Bilgi Beyan\u0131<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Formda m\u00fckellefin kimlik bilgileri, \u015firketin yap\u0131s\u0131 ve m\u00fclkiyet oranlar\u0131na ili\u015fkin yanl\u0131\u015f veya eksik bilgi sunulmas\u0131, IRS taraf\u0131ndan reddedilme veya cezai i\u015flemle sonu\u00e7lanabilir.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Gerekli_Belgelerin_Eksik_Olmasi\"><\/span><span style=\"font-weight: 400;\">Gerekli Belgelerin Eksik Olmas\u0131<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Yabanc\u0131 \u015firketin gelir tablosu ve bilan\u00e7osu gibi belgelerin eksik sunulmas\u0131, formun de\u011ferlendirilme s\u00fcrecini aksatabilir.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Gec_Teslim_Etme_ve_Cezalar\"><\/span><span style=\"font-weight: 400;\">Ge\u00e7 Teslim Etme ve Cezalar<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Form 5471, belirtilen teslim tarihine kadar IRS\u2019e g\u00f6nderilmelidir. Gecikme durumunda m\u00fckellef hem para cezas\u0131yla kar\u015f\u0131la\u015fabilir hem de ge\u00e7mi\u015fe d\u00f6n\u00fck ek vergi \u00f6demek zorunda kalabilir.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Form_5471_icin_Basvuru_ve_Son_Teslim_Tarihleri\"><\/span><span style=\"font-weight: 400;\">Form 5471 i\u00e7in Ba\u015fvuru ve Son Teslim Tarihleri<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Form 5471, IRS\u2019e zaman\u0131nda ve eksiksiz bir \u015fekilde teslim edilmesi gereken formdur. Teslim tarihine uyulmamas\u0131 durumunda m\u00fckellefler ciddi para cezalar\u0131 ve ek incelemelerle kar\u015f\u0131 kar\u015f\u0131ya kalabilir.\u00a0<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Teslim_Tarihleri\"><\/span><span style=\"font-weight: 400;\">Teslim Tarihleri<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Form 5471, m\u00fckellefin bireysel gelir vergisi beyannamesi olan Form 1040 ile birlikte IRS\u2019e teslim edilmelidir. Bireysel gelir vergisi beyannamesi i\u00e7in belirtilen 15 Nisan\u2019d\u0131r. E\u011fer bu tarih hafta sonu veya resmi tatil g\u00fcn\u00fcne denk gelirse teslim tarihi sonraki i\u015f g\u00fcn\u00fcne ertelenir.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Uzatma_Basvurulari\"><\/span><span style=\"font-weight: 400;\">Uzatma Ba\u015fvurular\u0131<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Vergi beyannamesinin belirtilen tarihe kadar tamamlanamamas\u0131 durumunda, IRS\u2019ten ek s\u00fcre talep edilebilir. Bunun i\u00e7in Form 7004 (Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns) doldurularak ba\u015fvuru yap\u0131lmal\u0131d\u0131r. (3) Bu ba\u015fvurunun sonucunda 6 ayl\u0131k ek s\u00fcre sa\u011flan\u0131r. Ancak ek s\u00fcre yaln\u0131zca beyanname teslimi i\u00e7in ge\u00e7erlidir. Dolay\u0131s\u0131yla vergi bor\u00e7lar\u0131n\u0131n \u00f6denme tarihi de\u011fi\u015fmez.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Form_5471_ile_Ilgili_Manay_CPAnin_Sagladigi_Hizmetler\"><\/span><span style=\"font-weight: 400;\">Form 5471 ile \u0130lgili Manay CPA&#8217;n\u0131n Sa\u011flad\u0131\u011f\u0131 Hizmetler<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Manay CPA, Form 5471\u2019in do\u011fru \u015fekilde doldurulmas\u0131 ve IRS gerekliliklerine uygun hale getirilmesi konusunda uzman dan\u0131\u015fmanl\u0131k hizmetleri sunar. Yabanc\u0131 yat\u0131r\u0131mlar\u0131n\u0131z\u0131n raporlanmas\u0131 ve vergi y\u00fck\u00fcml\u00fcl\u00fcklerinizin y\u00f6netilmesinde Manay CPA\u2019n\u0131n dan\u0131\u015fmanl\u0131k hizmetinden yararlanabilirsiniz.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Form_5471_Hakkinda_Sikca_Sorulan_Sorular\"><\/span><span style=\"font-weight: 400;\">Form 5471 Hakk\u0131nda S\u0131k\u00e7a Sorulan Sorular<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Form_5471i_doldurmazsam_ne_olur\"><\/span><span style=\"font-weight: 400;\">Form 5471&#8217;i doldurmazsam ne olur?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Form 5471\u2019in doldurulmamas\u0131 durumunda IRS taraf\u0131ndan y\u00fcksek para cezalar\u0131 uygulanabilir. \u0130lk gecikme cezas\u0131 genellikle 10.000 USD\u2019dir. E\u011fer eksik bilgi veya belgeler belirtilen s\u00fcre i\u00e7inde sunulmazsa 10.000 USD ceza kesilebilir. Ayr\u0131ca IRS detayl\u0131 inceleme ba\u015flatabilir ve ge\u00e7mi\u015f y\u0131llara dair vergi bor\u00e7lar\u0131n\u0131 talep edebilir.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hangi_durumlarda_Form_5471_icin_ek_sure_talep_edebilirim\"><\/span><span style=\"font-weight: 400;\">Hangi durumlarda Form 5471 i\u00e7in ek s\u00fcre talep edebilirim?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Vergi beyannamesinin belirtilen tarihe kadar tamamlanamamas\u0131, \u015firketle ilgili belgelerin toplanmas\u0131nda ya\u015fanan gecikmeler, mali verilerin haz\u0131rlanma s\u00fcrecinin uzamas\u0131, sa\u011fl\u0131k sorunlar\u0131 veya beklenmedik olaylar nedeniyle teslim tarihine uyulamamas\u0131 durumunda Form 4868 doldurularak ek s\u00fcre talebi yap\u0131labilir.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hangi_yabanci_sirketler_Form_5471_kapsaminda_degerlendirilir\"><\/span><span style=\"font-weight: 400;\">Hangi yabanc\u0131 \u015firketler Form 5471 kapsam\u0131nda de\u011ferlendirilir?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">ABD vatanda\u015f\u0131 veya yerle\u015fik vergi m\u00fckellefi olanlar\u0131n %10 ya da daha fazla hisseye sahip olduklar\u0131 ya da kontrol ettikleri yabanc\u0131 \u015firketler i\u00e7in doldurulmal\u0131d\u0131r.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Form_5471_hangi_yillik_beyannameye_dahil_edilmelidir\"><\/span><span style=\"font-weight: 400;\">Form 5471 hangi y\u0131ll\u0131k beyannameye dahil edilmelidir?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Form 5471, m\u00fckellefin bireysel gelir vergisi beyannamesi olan Form 1040 ile birlikte IRS\u2019e sunulmal\u0131d\u0131r.\u00a0<\/span><\/p>\n<p><b>Kaynaklar<\/b><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-5471\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">https:\/\/www.irs.gov\/forms-pubs\/about-form-5471<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/www.irs.gov\/instructions\/i5471#en_US_202201_publink1000277711\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">https:\/\/www.irs.gov\/instructions\/i5471#en_US_202201_publink1000277711<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/www.irs.gov\/instructions\/i5471\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">https:\/\/www.irs.gov\/instructions\/i5471<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-7004\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">https:\/\/www.irs.gov\/forms-pubs\/about-form-7004<\/span><\/a><\/li>\n<\/ol>\n<p>[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text css=&#8221;&#8221;]Form 5471, ABD Gelir \u0130daresi (IRS) taraf\u0131ndan ABD vatanda\u015f\u0131 veya yerle\u015fik vergi m\u00fckellefi olanlar\u0131n, yabanc\u0131 \u015firketlerde sahip olduklar\u0131 hisseler veya kontrol ettikleri yabanc\u0131 \u015firketler hakk\u0131nda detayl\u0131 bilgi sunmalar\u0131n\u0131 sa\u011flamak [&hellip;]<\/p>\n","protected":false},"author":31,"featured_media":60016,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[87],"tags":[],"class_list":["post-60015","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\/60015","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\/31"}],"replies":[{"embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/comments?post=60015"}],"version-history":[{"count":2,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/posts\/60015\/revisions"}],"predecessor-version":[{"id":60020,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/posts\/60015\/revisions\/60020"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/media\/60016"}],"wp:attachment":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/media?parent=60015"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/categories?post=60015"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/tags?post=60015"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}