{"id":69236,"date":"2023-02-21T19:09:05","date_gmt":"2023-02-21T19:09:05","guid":{"rendered":"https:\/\/www.manaycpa.com\/blog\/fbar-nedir-ne-icin-kullanilir\/"},"modified":"2026-09-17T09:49:07","modified_gmt":"2026-09-17T13:49:07","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? 10.000 Dolar E\u015fi\u011fi, Son Tarihi ve Cezalar\u0131 (2026)"},"content":{"rendered":"<div data-manay-answer=\"1\">\n<p><strong>K\u0131sa cevap:<\/strong> Yurt d\u0131\u015f\u0131ndaki finansal hesaplar\u0131n\u0131z\u0131n toplam de\u011feri y\u0131l i\u00e7inde <strong>herhangi bir anda 10.000 dolar\u0131<\/strong> a\u015fm\u0131\u015fsa, ABD ki\u015fisi olarak <strong>FinCEN Form 114 (FBAR)<\/strong> vermeniz gerekir. E\u015fik y\u0131l sonu bakiyesine de\u011fil, y\u0131l i\u00e7indeki <em>en y\u00fcksek<\/em> toplam bakiyeye bakar. Son tarih <strong>15 Nisan<\/strong>, talep gerekmeden otomatik uzatma <strong>15 Ekim<\/strong>. FBAR beyannameyle birlikte de\u011fil, FinCEN&#8217;in BSA E-Filing sistemi \u00fczerinden ayr\u0131ca g\u00f6nderilir.<\/p>\n<\/div>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 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_ve_kim_doldurmak_zorundadir\" >FBAR nedir ve kim doldurmak zorundad\u0131r<\/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\/#Hangi_hesaplar_bildirilir_hangileri_bildirilmez\" >Hangi hesaplar bildirilir, hangileri bildirilmez<\/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\/#10000_dolar_esigi_nasil_hesaplanir\" >10.000 dolar e\u015fi\u011fi nas\u0131l hesaplan\u0131r<\/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\/#Son_tarih_ve_nasil_gonderilir\" >Son tarih ve nas\u0131l g\u00f6nderilir<\/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\/#Cezalar_ve_Bittner_karari\" >Cezalar ve Bittner karar\u0131<\/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\/#Gecmis_yillarda_FBAR_vermediyseniz\" >Ge\u00e7mi\u015f y\u0131llarda FBAR vermediyseniz<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.manaycpa.com\/tr\/fbar-nedir-ne-icin-kullanilir\/#Delinquent_FBAR_Submission_Procedures\" >Delinquent FBAR Submission Procedures<\/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\/fbar-nedir-ne-icin-kullanilir\/#Streamlined_Filing_Compliance_Procedures\" >Streamlined Filing Compliance Procedures<\/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\/fbar-nedir-ne-icin-kullanilir\/#FBAR_ile_Form_8938_ayni_sey_degildir\" >FBAR ile Form 8938 ayn\u0131 \u015fey de\u011fildir<\/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\/#Sik_sorulan_sorular\" >S\u0131k 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-11\" href=\"https:\/\/www.manaycpa.com\/tr\/fbar-nedir-ne-icin-kullanilir\/#Yil_sonunda_hesaplarim_bostu_yine_de_FBAR_vermeli_miyim\" >Y\u0131l sonunda hesaplar\u0131m bo\u015ftu, yine de FBAR vermeli miyim<\/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\/fbar-nedir-ne-icin-kullanilir\/#Turkiyedeki_evim_FBARa_girer_mi\" >T\u00fcrkiye&#8217;deki evim FBAR&#8217;a girer mi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.manaycpa.com\/tr\/fbar-nedir-ne-icin-kullanilir\/#Sirket_hesabinda_sadece_imza_yetkim_var_sahibi_degilim_Bildirmeli_miyim\" >\u015eirket hesab\u0131nda sadece imza yetkim var, sahibi de\u011filim. Bildirmeli miyim<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/www.manaycpa.com\/tr\/fbar-nedir-ne-icin-kullanilir\/#Sekiz_hesabim_var_ve_hic_FBAR_vermedim_Ceza_hesap_basina_mi\" >Sekiz hesab\u0131m var ve hi\u00e7 FBAR vermedim. Ceza hesap ba\u015f\u0131na m\u0131<\/a><\/li><\/ul><\/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\/#Nasil_yardimci_olabiliriz\" >Nas\u0131l yard\u0131mc\u0131 olabiliriz<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"FBAR_nedir_ve_kim_doldurmak_zorundadir\"><\/span>FBAR nedir ve kim doldurmak zorundad\u0131r<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>FBAR (Report of Foreign Bank and Financial Accounts), Bankac\u0131l\u0131k Gizlili\u011fi Yasas\u0131 kapsam\u0131nda verilen bir bildirimdir. Vergi beyannamesi de\u011fildir; vergi hesaplamaz. Amac\u0131, ABD ki\u015filerinin yurt d\u0131\u015f\u0131ndaki finansal hesaplar\u0131n\u0131 devletin g\u00f6rebilmesidir.<\/p>\n<p>FBAR a\u00e7\u0131s\u0131ndan <strong>ABD ki\u015fisi<\/strong> \u015funlar\u0131 kapsar:<\/p>\n<ul>\n<li>ABD vatanda\u015flar\u0131 &#8212; <em>\u00e7ocuklar dahil<\/em>. T\u00fcrkiye&#8217;de ya\u015fayan ve ABD vatanda\u015f\u0131 olan bir \u00e7ocu\u011fun ad\u0131na a\u00e7\u0131lm\u0131\u015f hesap da bildirime tabi olabilir.<\/li>\n<li>IRC &sect;7701(b) anlam\u0131nda ABD mukimi yabanc\u0131lar (ye\u015fil kart sahipleri ve maddi varl\u0131k testini ge\u00e7enler)<\/li>\n<li>ABD&#8217;de kurulmu\u015f t\u00fczel ki\u015filer &#8212; \u015firket, ortakl\u0131k, tr\u00f6st ve LLC dahil<\/li>\n<\/ul>\n<p>Y\u00fck\u00fcml\u00fcl\u00fck iki farkl\u0131 ba\u011fdan do\u011fabilir:<\/p>\n<ul>\n<li><strong>Mali menfaat (financial interest):<\/strong> hesab\u0131n kay\u0131tl\u0131 sahibi veya hukuki sahibi sizseniz &#8212; hesap ba\u015fkas\u0131 ad\u0131na tutuluyor olsa bile. Nominee, temsilci veya kontrol etti\u011finiz bir \u015firket \u00fczerinden tutulan hesaplar da bu kapsama girer.<\/li>\n<li><strong>\u0130mza yetkisi (signature authority):<\/strong> hesab\u0131n sahibi olmasan\u0131z bile, finansal kurulu\u015fla do\u011frudan ileti\u015fim kurarak hesaptaki paran\u0131n kullan\u0131m\u0131n\u0131 y\u00f6nlendirebiliyorsan\u0131z. T\u00fcrkiye&#8217;deki aile \u015firketinin hesab\u0131nda imza yetkisi olan ABD vatanda\u015f\u0131 bir y\u00f6neticinin en s\u0131k atlad\u0131\u011f\u0131 nokta budur. D\u00fczenlemeye tabi veya ili\u015fkili kurulu\u015flar\u0131n baz\u0131 y\u00f6netici ve \u00e7al\u0131\u015fanlar\u0131 i\u00e7in istisnalar vard\u0131r.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Hangi_hesaplar_bildirilir_hangileri_bildirilmez\"><\/span>Hangi hesaplar bildirilir, hangileri bildirilmez<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Bildirime tabi yabanc\u0131 finansal hesaplar genel olarak \u015funlard\u0131r:<\/p>\n<ul>\n<li>Yabanc\u0131 banka hesaplar\u0131 &#8212; vadesiz, vadeli, mevduat ve tasarruf hesaplar\u0131<\/li>\n<li>Yabanc\u0131 menkul k\u0131ymet ve arac\u0131 kurum (brokerage) hesaplar\u0131<\/li>\n<li>Mevduat kabul eden yabanc\u0131 kurulu\u015flar nezdindeki hesaplar<\/li>\n<li>Birikimli (cash-value) yabanc\u0131 hayat sigortas\u0131 ve an\u00fcite poli\u00e7eleri<\/li>\n<li>Yabanc\u0131 vadeli i\u015flem ve opsiyon hesaplar\u0131<\/li>\n<li>Halka a\u00e7\u0131k, d\u00fczenli net varl\u0131k de\u011feri hesaplanan ve geri al\u0131m yap\u0131lan yabanc\u0131 yat\u0131r\u0131m fonlar\u0131<\/li>\n<\/ul>\n<p>\u0130ki ince ayr\u0131m: <strong>bir ABD bankas\u0131n\u0131n yurt d\u0131\u015f\u0131 \u015fubesindeki hesap yabanc\u0131 hesap say\u0131l\u0131r<\/strong>; buna kar\u015f\u0131l\u0131k <strong>yabanc\u0131 bir bankan\u0131n ABD \u015fubesindeki hesap say\u0131lmaz<\/strong>.<\/p>\n<p>\u015eimdi en s\u0131k yanl\u0131\u015f bilinen k\u0131s\u0131m. A\u015fa\u011f\u0131dakiler <strong>do\u011frudan<\/strong> tutuldu\u011funda FBAR&#8217;a girmez:<\/p>\n<table>\n<thead>\n<tr>\n<th>Varl\u0131k<\/th>\n<th>FBAR&#8217;a girer mi<\/th>\n<th>Kural<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>T\u00fcrkiye&#8217;deki daire, arsa veya ev<\/td>\n<td>Hay\u0131r<\/td>\n<td>Do\u011frudan sahip olunan yabanc\u0131 gayrimenkul bir hesap de\u011fildir<\/td>\n<\/tr>\n<tr>\n<td>Do\u011frudan tutulan yabanc\u0131 hisse senedi (bir hesap i\u00e7inde de\u011fil)<\/td>\n<td>Hay\u0131r<\/td>\n<td>Form 8938 a\u00e7\u0131s\u0131ndan \u00f6nemli olabilir, ama FBAR hesab\u0131 de\u011fildir<\/td>\n<\/tr>\n<tr>\n<td>Kendi c\u00fczdan\u0131n\u0131zdaki kripto para<\/td>\n<td>Hay\u0131r (mevcut kurallara g\u00f6re)<\/td>\n<td>Mevcut FBAR d\u00fczenlemeleri sanal paray\u0131 bildirime tabi hesap saym\u0131yor; FinCEN kural\u0131 de\u011fi\u015ftirme niyetini a\u00e7\u0131klad\u0131<\/td>\n<\/tr>\n<tr>\n<td>Do\u011frudan tutulan alt\u0131n, k\u00fcl\u00e7e veya sikke<\/td>\n<td>Hay\u0131r<\/td>\n<td>Do\u011frudan tutulan k\u0131ymetli maden bildirime tabi de\u011fildir<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Kritik istisna:<\/strong> Bu varl\u0131klar\u0131n herhangi biri yabanc\u0131 bir <em>banka, arac\u0131 kurum veya saklama hesab\u0131n\u0131n i\u00e7inde<\/em> tutuluyorsa, varl\u0131\u011f\u0131n kendisi bildirime tabi olmasa da <strong>hesap<\/strong> bildirime tabi olabilir. Belirleyici olan varl\u0131\u011f\u0131n t\u00fcr\u00fc de\u011fil, bir finansal hesab\u0131n i\u00e7inde olup olmad\u0131\u011f\u0131d\u0131r.<\/p>\n<p>Ayr\u0131ca baz\u0131 ABD devlet kurumu, eyalet, uluslararas\u0131 finans kurulu\u015fu, ABD askeri bankac\u0131l\u0131k tesisi, muhabir ve nostro hesaplar\u0131 i\u00e7in istisnalar vard\u0131r. ABD emeklilik plan\u0131 veya IRA kat\u0131l\u0131mc\u0131lar\u0131, yaln\u0131zca plan\u0131n yabanc\u0131 bir hesab\u0131 oldu\u011fu i\u00e7in FBAR vermek zorunda de\u011fildir.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"10000_dolar_esigi_nasil_hesaplanir\"><\/span>10.000 dolar e\u015fi\u011fi nas\u0131l hesaplan\u0131r<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>E\u015fik <strong>hesap ba\u015f\u0131na de\u011fil, toplam \u00fczerindendir<\/strong> ve y\u0131l i\u00e7indeki <em>en y\u00fcksek<\/em> de\u011fere bakar. \u00dc\u00e7 ayr\u0131 hesab\u0131n\u0131zda s\u0131ras\u0131yla 4.000, 3.500 ve 3.000 dolar varsa toplam 10.500 dolard\u0131r ve \u00fc\u00e7\u00fcn\u00fc de bildirirsiniz &#8212; hi\u00e7biri tek ba\u015f\u0131na e\u015fi\u011fi a\u015fmasa bile.<\/p>\n<p>Y\u0131l sonunda hepsi s\u0131f\u0131rlanm\u0131\u015f olsa dahi durum de\u011fi\u015fmez: y\u0131l i\u00e7inde bir g\u00fcn bile 10.000 dolar\u0131n \u00fczerine \u00e7\u0131k\u0131ld\u0131ysa y\u00fck\u00fcml\u00fcl\u00fck do\u011fmu\u015ftur. Pratikte yap\u0131lmas\u0131 gereken, her hesap i\u00e7in <strong>y\u0131l i\u00e7indeki en y\u00fcksek bakiyeyi<\/strong> not etmek ve bunu y\u0131l kapanmadan toplamakt\u0131r.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Son_tarih_ve_nasil_gonderilir\"><\/span>Son tarih ve nas\u0131l g\u00f6nderilir<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>FBAR, bildirilen takvim y\u0131l\u0131n\u0131 izleyen <strong>15 Nisan<\/strong>&#8217;da verilir. <strong>15 Ekim&#8217;e kadar otomatik uzatmas\u0131<\/strong> vard\u0131r ve bunun i\u00e7in ayr\u0131ca talepte bulunman\u0131z gerekmez &#8212; form doldurman\u0131z, dilek\u00e7e vermeniz gerekmez, uzatma kendili\u011finden i\u015fler.<\/p>\n<p>FBAR, vergi beyannamenizle birlikte IRS&#8217;e <strong>g\u00f6nderilmez<\/strong>. FinCEN&#8217;e, <strong>BSA E-Filing sistemi<\/strong> \u00fczerinden elektronik olarak verilir. Bu ayr\u0131m \u00f6nemlidir: muhasebeciniz beyannamenizi verdi diye FBAR&#8217;\u0131n\u0131z verilmi\u015f olmaz; ayr\u0131 bir i\u015flemdir ve ayr\u0131ca teyit edilmelidir.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cezalar_ve_Bittner_karari\"><\/span>Cezalar ve Bittner karar\u0131<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>FBAR hukuki cezalar\u0131 31 U.S.C. &sect;5321(a)(5) kapsam\u0131ndad\u0131r ve enflasyona g\u00f6re g\u00fcncellenir (31 C.F.R. &sect;1010.821). 2026 i\u00e7in ge\u00e7erli \u00fcst s\u0131n\u0131rlar:<\/p>\n<table>\n<thead>\n<tr>\n<th>\u0130hlal t\u00fcr\u00fc<\/th>\n<th>2026 azami hukuki ceza<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Kas\u0131ts\u0131z (non-willful)<\/td>\n<td><strong>16.536 dolara kadar<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Kas\u0131tl\u0131 (willful)<\/td>\n<td><strong>165.353 dolar<\/strong> ile <strong>hesap bakiyesinin %50&#8217;si<\/strong>nden <em>y\u00fcksek<\/em> olan\u0131<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>2026 i\u00e7in ayr\u0131 bir enflasyon g\u00fcncellemesi yap\u0131lmad\u0131\u011f\u0131ndan 2025 tutarlar\u0131 ge\u00e7erlili\u011fini koruyor.<\/p>\n<p><strong>Bittner v. United States<\/strong> karar\u0131 bu tablodaki riski \u00f6nemli \u00f6l\u00e7\u00fcde k\u00fc\u00e7\u00fcltt\u00fc: Y\u00fcksek Mahkeme, kas\u0131ts\u0131z FBAR cezas\u0131n\u0131n <strong>hesap ba\u015f\u0131na de\u011fil, bildirim (rapor) ba\u015f\u0131na<\/strong> uygulanaca\u011f\u0131na h\u00fckmetti. Yani sekiz hesab\u0131 olan ve hi\u00e7 FBAR vermemi\u015f bir ki\u015fi i\u00e7in o y\u0131la ili\u015fkin kas\u0131ts\u0131z ihlal <em>tek<\/em> ihlaldir, sekiz de\u011fil. Karar sonras\u0131 IRS rehberli\u011fi de bu yorumu benimsedi.<\/p>\n<p>Ayr\u0131ca kas\u0131ts\u0131z ihlallerde <strong>makul sebep (reasonable cause)<\/strong> savunmas\u0131 vard\u0131r: 31 U.S.C. &sect;5321(a)(5)(B)(ii) uyar\u0131nca ihlal makul bir sebebe dayan\u0131yorsa ve hesap bakiyesi ya da i\u015flem tutar\u0131 usul\u00fcne uygun bildirilmi\u015fse ceza uygulanmaz. Bu savunma <strong>kas\u0131tl\u0131<\/strong> ihlallerde kullan\u0131lamaz.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Gecmis_yillarda_FBAR_vermediyseniz\"><\/span>Ge\u00e7mi\u015f y\u0131llarda FBAR vermediyseniz<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Yap\u0131lmamas\u0131 gereken \u015fey, sessizce bu y\u0131ldan itibaren vermeye ba\u015flamak. Bu &#8220;quiet disclosure&#8221; olarak bilinir ve koruma sa\u011flamaz. \u0130ki resmi yol var:<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Delinquent_FBAR_Submission_Procedures\"><\/span>Delinquent FBAR Submission Procedures<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ek gelir beyan etmek i\u00e7in d\u00fczeltme beyannamesi vermeniz <em>gerekmiyorsa<\/em>, hakk\u0131n\u0131zda inceleme veya soru\u015fturma yoksa ve IRS sizinle ge\u00e7 FBAR&#8217;lar konusunda hen\u00fcz temasa ge\u00e7mediyse kullan\u0131labilir. Ge\u00e7 FBAR&#8217;lar\u0131 elektronik olarak verir, gecikme gerek\u00e7esini eklersiniz. Hesaplardan do\u011fan geliri usul\u00fcne uygun beyan edip vergisini \u00f6dediyseniz ve daha \u00f6nce o y\u0131llar i\u00e7in temasa ge\u00e7ilmediyse IRS ceza uygulamaz.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Streamlined_Filing_Compliance_Procedures\"><\/span>Streamlined Filing Compliance Procedures<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Kusurun <strong>kas\u0131ts\u0131z<\/strong> oldu\u011fu durumlar i\u00e7indir. ABD&#8217;de ikamet edenler i\u00e7in Streamlined Domestic Offshore prosed\u00fcr\u00fc 2026&#8217;da da IRS materyallerinde yer al\u0131yor ve genel olarak \u015funlar\u0131 gerektiriyor:<\/p>\n<ul>\n<li>Son <strong>3 y\u0131l<\/strong> i\u00e7in d\u00fczeltme beyannameleri<\/li>\n<li>Son <strong>6 y\u0131l<\/strong> i\u00e7in ge\u00e7 FBAR&#8217;lar<\/li>\n<li>Kas\u0131t bulunmad\u0131\u011f\u0131na dair sertifikasyon<\/li>\n<li>Vergi, faiz ve <strong>%5 oran\u0131nda<\/strong> Title 26 muhtelif offshore cezas\u0131<\/li>\n<\/ul>\n<p>%5 ceza, kapsanan beyanname ve FBAR d\u00f6nemlerinde cezaya konu yabanc\u0131 finansal varl\u0131klar\u0131n <strong>en y\u00fcksek toplam bakiyesi<\/strong> \u00fczerinden hesaplan\u0131r. Usul\u00fcne uygun bir streamlined ba\u015fvurusu, IRS sonradan hile veya kas\u0131t tespit etmedik\u00e7e ayr\u0131 FBAR ve bilgi formu cezalar\u0131ndan korur.<\/p>\n<p>Hangi yolun uygun oldu\u011fu kas\u0131t de\u011ferlendirmesine ba\u011fl\u0131d\u0131r ve bu de\u011ferlendirme ba\u015fvuru \u00f6ncesinde yap\u0131lmal\u0131d\u0131r &#8212; yanl\u0131\u015f program se\u00e7mek, d\u00fczeltmeye \u00e7al\u0131\u015ft\u0131\u011f\u0131n\u0131z sorunu b\u00fcy\u00fctebilir.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"FBAR_ile_Form_8938_ayni_sey_degildir\"><\/span>FBAR ile Form 8938 ayn\u0131 \u015fey de\u011fildir<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Form 8938 (Statement of Specified Foreign Financial Assets), IRC &sect;6038D kapsam\u0131nda <strong>IRS&#8217;e<\/strong>, <strong>beyannameyle birlikte<\/strong> verilir. FBAR&#8217;dan daha geni\u015f bir varl\u0131k k\u00fcmesini kapsar ve e\u015fikleri \u00e7ok daha y\u00fcksektir.<\/p>\n<table>\n<thead>\n<tr>\n<th>M\u00fckellef durumu<\/th>\n<th>Y\u0131l sonu e\u015fi\u011fi<\/th>\n<th>Y\u0131l i\u00e7i en y\u00fcksek e\u015fik<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Bekar veya evli ayr\u0131 beyan, ABD&#8217;de ya\u015f\u0131yor<\/td>\n<td>50.000 $ \u00fczeri<\/td>\n<td>75.000 $ \u00fczeri<\/td>\n<\/tr>\n<tr>\n<td>Evli birlikte beyan, ABD&#8217;de ya\u015f\u0131yor<\/td>\n<td>100.000 $ \u00fczeri<\/td>\n<td>150.000 $ \u00fczeri<\/td>\n<\/tr>\n<tr>\n<td>Yurt d\u0131\u015f\u0131nda ya\u015f\u0131yor, birlikte beyan etmiyor<\/td>\n<td>200.000 $ \u00fczeri<\/td>\n<td>300.000 $ \u00fczeri<\/td>\n<\/tr>\n<tr>\n<td>Yurt d\u0131\u015f\u0131nda ya\u015f\u0131yor, evli birlikte beyan<\/td>\n<td>400.000 $ \u00fczeri<\/td>\n<td>600.000 $ \u00fczeri<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&#8220;Yurt d\u0131\u015f\u0131nda ya\u015f\u0131yor&#8221; say\u0131lmak i\u00e7in IRC &sect;911&#8217;deki yurt d\u0131\u015f\u0131 kazan\u00e7 istisnas\u0131na benzer bir ger\u00e7ek mukimlik veya fiziki bulunma testini kar\u015f\u0131laman\u0131z gerekir. T\u00fcrkiye&#8217;de yerle\u015fik bir ABD vatanda\u015f\u0131 i\u00e7in e\u015fiklerin d\u00f6rt kat y\u00fckselmesi bu y\u00fczdendir.<\/p>\n<p>Form 8938 verilmemesinin temel cezas\u0131 <strong>10.000 dolard\u0131r<\/strong>. IRS bildiriminden sonra 90 g\u00fcnden fazla devam ederse, her 30 g\u00fcnl\u00fck d\u00f6nem (veya kesri) i\u00e7in 10.000 dolar daha eklenir; ek ceza her bir kusur i\u00e7in 50.000 dolara kadar \u00e7\u0131kar. Makul sebep savunmas\u0131 olay baz\u0131nda de\u011ferlendirilir.<\/p>\n<p><strong>En kritik nokta:<\/strong> Form 8938&#8217;i beyannamenizle vermek FBAR y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcz\u00fc ortadan kald\u0131rmaz. \u0130kisi de gerekiyorsa ikisi de verilir.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Sik_sorulan_sorular\"><\/span>S\u0131k sorulan sorular<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Yil_sonunda_hesaplarim_bostu_yine_de_FBAR_vermeli_miyim\"><\/span>Y\u0131l sonunda hesaplar\u0131m bo\u015ftu, yine de FBAR vermeli miyim<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Evet. E\u015fik y\u0131l sonu bakiyesine de\u011fil, y\u0131l i\u00e7indeki en y\u00fcksek toplam bakiyeye bakar. Y\u0131l i\u00e7inde bir g\u00fcn bile toplam 10.000 dolar\u0131 a\u015ft\u0131ysa bildirim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc do\u011fmu\u015ftur.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Turkiyedeki_evim_FBARa_girer_mi\"><\/span>T\u00fcrkiye&#8217;deki evim FBAR&#8217;a girer mi<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Hay\u0131r. Do\u011frudan sahip olunan yabanc\u0131 gayrimenkul FBAR hesab\u0131 de\u011fildir. Ancak gayrimenkul yabanc\u0131 bir t\u00fczel ki\u015fi ya da finansal hesap \u00fczerinden tutuluyorsa, o hesap bildirime tabi olabilir. Ayr\u0131ca kira geliri ayr\u0131 bir beyan konusudur.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Sirket_hesabinda_sadece_imza_yetkim_var_sahibi_degilim_Bildirmeli_miyim\"><\/span>\u015eirket hesab\u0131nda sadece imza yetkim var, sahibi de\u011filim. Bildirmeli miyim<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Kural olarak evet. \u0130mza veya benzeri yetki tek ba\u015f\u0131na bildirim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc do\u011furur; hesab\u0131n sahibi olman\u0131z gerekmez. D\u00fczenlemeye tabi veya ili\u015fkili kurulu\u015flar\u0131n baz\u0131 y\u00f6netici ve \u00e7al\u0131\u015fanlar\u0131 i\u00e7in istisnalar vard\u0131r, bu y\u00fczden durumun ayr\u0131ca de\u011ferlendirilmesi gerekir.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Sekiz_hesabim_var_ve_hic_FBAR_vermedim_Ceza_hesap_basina_mi\"><\/span>Sekiz hesab\u0131m var ve hi\u00e7 FBAR vermedim. Ceza hesap ba\u015f\u0131na m\u0131<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Kas\u0131ts\u0131z ihlalde hay\u0131r. Bittner v. United States karar\u0131 uyar\u0131nca kas\u0131ts\u0131z FBAR cezas\u0131 hesap ba\u015f\u0131na de\u011fil, bildirim ba\u015f\u0131na uygulan\u0131r; o y\u0131l i\u00e7in tek bir ihlal s\u00f6z konusudur. Kas\u0131tl\u0131 ihlallerde durum farkl\u0131d\u0131r.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nasil_yardimci_olabiliriz\"><\/span>Nas\u0131l yard\u0131mc\u0131 olabiliriz<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>FBAR&#8217;\u0131n zor k\u0131sm\u0131 formun kendisi de\u011fil, iki karard\u0131r: hangi hesaplar\u0131n kapsama girdi\u011fi ve ge\u00e7mi\u015f y\u0131llarda eksik varsa hangi d\u00fczeltme yolunun se\u00e7ilece\u011fi. \u0130kincisinde yanl\u0131\u015f se\u00e7im, d\u00fczeltmeye \u00e7al\u0131\u015ft\u0131\u011f\u0131n\u0131z riski b\u00fcy\u00fctebilir.<\/p>\n<p>Manay CPA olarak T\u00fcrkiye ve ABD aras\u0131ndaki m\u00fckellefler i\u00e7in FBAR ve Form 8938 bildirimlerini, ge\u00e7 kal\u0131nm\u0131\u015f y\u0131llar\u0131n d\u00fczeltme programlar\u0131n\u0131 ve IRS yaz\u0131\u015fmalar\u0131n\u0131 y\u00fcr\u00fct\u00fcyoruz. Durumunuzu de\u011ferlendirmek i\u00e7in <a href=\"\/contact-us\/\">bize yaz\u0131n<\/a>. Y\u0131l kapanmadan yap\u0131lacaklar i\u00e7in y\u0131l sonu kontrol listemize bakabilirsiniz.<\/p>\n<div class=\"hs-cta-embed hs-cta-embed-121866159367\" style=\"max-width:100%; max-height:100%; width:700px;height:379.875px\">\n<link rel=\"stylesheet\" href=\"https:\/\/js.hscta.com\/embeddable_cta_placeholder_v1.css\">\n<div class=\"hs-cta-loading-dot__container\">\n<div class=\"hs-cta-loading-dot\"><\/div>\n<div class=\"hs-cta-loading-dot\"><\/div>\n<div class=\"hs-cta-loading-dot\"><\/div>\n<\/div>\n<div class=\"hs-cta-embed__skeleton\"><\/div>\n<picture><source srcset=\"data:image\/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==\" media=\"(max-width: 480px)\" \/><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/6855674\/interactive-121866159367.png\" style=\"height: 100%; width: 100%; object-fit: fill\" onerror=\"this.style.display='none'\" \/>\n<\/picture>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Yurt d\u0131\u015f\u0131 hesaplar\u0131n\u0131z\u0131n toplam\u0131 y\u0131l i\u00e7inde 10.000 dolar\u0131 a\u015ft\u0131ysa FinCEN Form 114 verilir. Kimler doldurur, hangi varl\u0131klar girmez, 2026 ceza tutarlar\u0131 ve Bittner karar\u0131.<\/p>\n","protected":false},"author":2,"featured_media":69237,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[100],"tags":[],"class_list":["post-69236","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/posts\/69236","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\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/comments?post=69236"}],"version-history":[{"count":5,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/posts\/69236\/revisions"}],"predecessor-version":[{"id":83419,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/posts\/69236\/revisions\/83419"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/media\/69237"}],"wp:attachment":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/media?parent=69236"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/categories?post=69236"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/tags?post=69236"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}