{"id":81870,"date":"2026-07-13T15:00:18","date_gmt":"2026-07-13T19:00:18","guid":{"rendered":"https:\/\/www.manaycpa.com\/?p=81870"},"modified":"2026-07-13T15:48:18","modified_gmt":"2026-07-13T19:48:18","slug":"81870","status":"publish","type":"post","link":"https:\/\/www.manaycpa.com\/tr\/81870\/","title":{"rendered":"FATCA Nedir? FBAR&#8217;dan Fark\u0131 ve Kimleri Kapsar"},"content":{"rendered":"<p><strong>FATCA Nedir? FBAR&#8217;dan Fark\u0131 ve Kimleri Kapsar<\/strong><\/p>\n<p>FATCA (Foreign Account Tax Compliance Act), ABD vergi m\u00fckelleflerinin yurt d\u0131\u015f\u0131ndaki finansal varl\u0131klar\u0131n\u0131 IRS&#8217;e bildirmesini zorunlu k\u0131lan bir ABD yasas\u0131d\u0131r. 2010 y\u0131l\u0131nda y\u00fcr\u00fcrl\u00fc\u011fe girdi. Yasa iki y\u00f6nl\u00fc \u00e7al\u0131\u015f\u0131r: bir yandan belirli ABD vergi m\u00fckellefleri yurt d\u0131\u015f\u0131 varl\u0131klar\u0131n\u0131 Form 8938 ile beyan eder, di\u011fer yandan yabanc\u0131 finansal kurulu\u015flar \u2014 T\u00fcrkiye&#8217;deki bankalar d\u00e2hil \u2014 ABD ile ba\u011flant\u0131l\u0131 hesap sahiplerinin bilgilerini raporlar.<\/p>\n<p>K\u0131sacas\u0131 FATCA, &#8220;ABD&#8217;li iseniz, paran\u0131z nerede olursa olsun IRS&#8217;in haberi olsun&#8221; mant\u0131\u011f\u0131na dayan\u0131r.<\/p>\n<p>Bu yaz\u0131da FATCA&#8217;n\u0131n kimleri kapsad\u0131\u011f\u0131n\u0131, Form 8938&#8217;in ne zaman devreye girdi\u011fini, FBAR&#8217;dan fark\u0131n\u0131 ve T\u00fcrkiye&#8217;deki bankalar\u0131n istedi\u011fi &#8220;FATCA\/CRS beyan\u0131&#8221;n\u0131n neden bamba\u015fka bir \u015fey oldu\u011funu ele al\u0131yoruz.<\/p>\n<p><strong>\u00d6nemli: <\/strong>A\u015fa\u011f\u0131daki bilgiler genel niteliktedir. FATCA ve FBAR y\u00fck\u00fcml\u00fcl\u00fckleriniz vergi mukimli\u011finize, beyan durumunuza (evli\/bek\u00e2r, ayr\u0131\/birlikte), hesap t\u00fcr\u00fcne, varl\u0131k de\u011ferine ve ki\u015fisel ko\u015fullar\u0131n\u0131za g\u00f6re de\u011fi\u015fir. Kendi durumunuz i\u00e7in bir CPA veya vergi dan\u0131\u015fman\u0131yla g\u00f6r\u00fc\u015fmenizi \u00f6neririz.<\/p>\n<h2>FATCA kimleri kapsar?<\/h2>\n<p>FATCA, ABD vergi m\u00fckellefi say\u0131lan ki\u015fileri ilgilendirir. Bu tan\u0131m vatanda\u015fl\u0131ktan daha geni\u015ftir:<\/p>\n<ul>\n<li>ABD vatanda\u015flar\u0131 (nerede ya\u015farlarsa ya\u015fas\u0131nlar)<\/li>\n<li>Green card sahipleri \u2014 ABD&#8217;de ikamet etmeseler bile (<a href=\"https:\/\/www.manaycpa.com\/tr\/green-card-sahipleri-icin-amerikada-vergi-beyani\/\">green card sahipleri i\u00e7in ABD vergi beyan\u0131<\/a>)<\/li>\n<li>Substantial presence testini ge\u00e7en yabanc\u0131lar (ABD&#8217;de yeterli g\u00fcn ge\u00e7irmi\u015f ki\u015filer)<\/li>\n<li>Baz\u0131 durumlarda \u00e7ift vatanda\u015flar<\/li>\n<\/ul>\n<p>ABD, d\u00fcnya geliri esas\u0131na g\u00f6re vergilendirme yapan az say\u0131daki \u00fclkeden biridir. Bu y\u00fczden T\u00fcrkiye&#8217;de ya\u015fayan bir ABD vatanda\u015f\u0131n\u0131n T\u00fcrkiye&#8217;deki maa\u015f\u0131, kira geliri ve banka hesab\u0131 da ABD beyan\u0131n\u0131n konusu olabilir. Sistemin genel i\u015fleyi\u015fi i\u00e7in <a href=\"https:\/\/www.manaycpa.com\/tr\/amerika-vergi-sistemi\/\">ABD vergi sistemi<\/a> yaz\u0131m\u0131za bakabilirsiniz.<\/p>\n<p>Buradaki kritik nokta \u015fu: FATCA bir vergi de\u011fildir, bir bildirim rejimidir. Form 8938 vermek tek ba\u015f\u0131na vergi do\u011furmaz. Ancak bildirilmeyen varl\u0131klardan do\u011fan gelir beyan edilmemi\u015fse, cezalar hem bildirim hem vergi taraf\u0131nda birikir.<\/p>\n<h2>Form 8938 nedir?<\/h2>\n<p>Form 8938&#8217;in tam ad\u0131 Statement of Specified Foreign Financial Assets&#8217;tir \u2014 &#8220;Belirli Yabanc\u0131 Finansal Varl\u0131klar Beyan\u0131&#8221;. FATCA&#8217;n\u0131n bireyler taraf\u0131ndaki uygulama arac\u0131d\u0131r.<\/p>\n<p>Form 8938 ayr\u0131 bir beyanname de\u011fildir; y\u0131ll\u0131k gelir vergisi beyannamenize (genellikle <a href=\"https:\/\/www.manaycpa.com\/tr\/form-1040-nedir\/\">Form 1040<\/a>) eklenir. Beyanname vermek zorunda de\u011filseniz, varl\u0131k de\u011feriniz ne olursa olsun Form 8938 de vermezsiniz.<\/p>\n<h3>Hangi varl\u0131klar bildirilir?<\/h3>\n<ul>\n<li>Yabanc\u0131 bankalardaki mevduat ve yat\u0131r\u0131m hesaplar\u0131<\/li>\n<li>Yat\u0131r\u0131m amac\u0131yla tutulan yabanc\u0131 hisse senetleri ve tahviller<\/li>\n<li>Yabanc\u0131 \u015firketlerdeki ortakl\u0131k paylar\u0131<\/li>\n<li>ABD&#8217;li olmayan taraflarla yap\u0131lm\u0131\u015f finansal s\u00f6zle\u015fmeler<\/li>\n<li>Yabanc\u0131 emeklilik planlar\u0131ndaki baz\u0131 haklar<\/li>\n<\/ul>\n<h3>Hangileri bildirilmez?<\/h3>\n<ul>\n<li>ABD&#8217;li bir \u00f6deyicide tutulan hesaplar (\u00f6rne\u011fin bir yabanc\u0131 bankan\u0131n ABD \u015fubesi)<\/li>\n<li>Yabanc\u0131 bir devletin sosyal g\u00fcvenlik program\u0131ndaki haklar<\/li>\n<li>Do\u011frudan sahip olunan yabanc\u0131 gayrimenkul \u2014 ancak gayrimenkul bir yabanc\u0131 \u015firket \u00fczerinden tutuluyorsa, \u015firketteki pay\u0131n\u0131z bildirime girer<\/li>\n<li>Kasadaki fiziki alt\u0131n veya nakit<\/li>\n<\/ul>\n<p>Ayr\u0131ca baz\u0131 varl\u0131klar\u0131 Form 5471, 8865, 8621 veya 3520 ile zaten bildirdiyseniz, Form 8938&#8217;de tekrar listelemenize gerek yoktur; hangi formu verdi\u011finizi belirtmeniz yeterlidir. Ancak bu varl\u0131klar\u0131n de\u011feri e\u015fik hesab\u0131na d\u00e2hil edilir.<\/p>\n<h2>Form 8938 bildirim e\u015fikleri<\/h2>\n<p>E\u015fikler ikiye ayr\u0131l\u0131r: ABD&#8217;de mi ya\u015f\u0131yorsunuz, yurt d\u0131\u015f\u0131nda m\u0131? &#8220;Yurt d\u0131\u015f\u0131nda ya\u015famak&#8221;, vergi yerle\u015fiminizin yabanc\u0131 bir \u00fclkede olmas\u0131 ve 12 ayl\u0131k kesintisiz bir d\u00f6nemin en az 330 g\u00fcn\u00fcn\u00fc yurt d\u0131\u015f\u0131nda ge\u00e7irmi\u015f olman\u0131z anlam\u0131na gelir.<\/p>\n<table width=\"624\">\n<thead>\n<tr>\n<td width=\"291\"><strong>Durum<\/strong><\/td>\n<td width=\"167\"><strong>Y\u0131l sonunda<\/strong><\/td>\n<td width=\"167\"><strong>Y\u0131l i\u00e7inde herhangi bir anda<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td width=\"291\">ABD&#8217;de ya\u015fayan \u2014 bek\u00e2r veya evli ayr\u0131 beyan<\/td>\n<td width=\"167\">50.000 $ \u00fczeri<\/td>\n<td width=\"167\">75.000 $ \u00fczeri<\/td>\n<\/tr>\n<tr>\n<td width=\"291\">ABD&#8217;de ya\u015fayan \u2014 evli birlikte beyan<\/td>\n<td width=\"167\">100.000 $ \u00fczeri<\/td>\n<td width=\"167\">150.000 $ \u00fczeri<\/td>\n<\/tr>\n<tr>\n<td width=\"291\">Yurt d\u0131\u015f\u0131nda ya\u015fayan \u2014 bek\u00e2r veya evli ayr\u0131 beyan<\/td>\n<td width=\"167\">200.000 $ \u00fczeri<\/td>\n<td width=\"167\">300.000 $ \u00fczeri<\/td>\n<\/tr>\n<tr>\n<td width=\"291\">Yurt d\u0131\u015f\u0131nda ya\u015fayan \u2014 evli birlikte beyan<\/td>\n<td width=\"167\">400.000 $ \u00fczeri<\/td>\n<td width=\"167\">600.000 $ \u00fczeri<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em>Kaynak: IRS, Summary of FATCA reporting for U.S. taxpayers.<\/em><\/p>\n<p>&nbsp;<\/p>\n<p>\u0130ki e\u015fikten herhangi biri a\u015f\u0131l\u0131rsa bildirim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc do\u011far. Yani y\u0131l sonunda hesab\u0131n\u0131z bo\u015falm\u0131\u015f olsa bile, y\u0131l i\u00e7inde e\u015fi\u011fi a\u015ft\u0131ysan\u0131z Form 8938 gerekebilir.<\/p>\n<h2>FATCA ve FBAR fark\u0131<\/h2>\n<p>En s\u0131k kar\u0131\u015ft\u0131r\u0131lan konu bu. \u0130kisi de yurt d\u0131\u015f\u0131 hesaplarla ilgilidir, ama farkl\u0131 kurumlara, farkl\u0131 kurallarla, farkl\u0131 e\u015fiklerle verilir. Biri di\u011ferinin yerine ge\u00e7mez \u2014 \u00e7o\u011fu durumda ikisi birden gerekir.<\/p>\n<table width=\"624\">\n<thead>\n<tr>\n<td width=\"151\"><\/td>\n<td width=\"237\"><strong>Form 8938 (FATCA)<\/strong><\/td>\n<td width=\"237\"><strong>FBAR (FinCEN Form 114)<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td width=\"151\">Yasal dayanak<\/td>\n<td width=\"237\">FATCA \/ IRC \u00a76038D<\/td>\n<td width=\"237\">Bank Secrecy Act<\/td>\n<\/tr>\n<tr>\n<td width=\"151\">Kime verilir<\/td>\n<td width=\"237\">IRS<\/td>\n<td width=\"237\">FinCEN (Hazine Bakanl\u0131\u011f\u0131)<\/td>\n<\/tr>\n<tr>\n<td width=\"151\">Nas\u0131l verilir<\/td>\n<td width=\"237\">Gelir vergisi beyannamesine ek<\/td>\n<td width=\"237\">BSA E-Filing \u00fczerinden ayr\u0131 ve elektronik<\/td>\n<\/tr>\n<tr>\n<td width=\"151\">E\u015fik<\/td>\n<td width=\"237\">50.000 $ \u2013 600.000 $ (duruma g\u00f6re)<\/td>\n<td width=\"237\">T\u00fcm hesaplar\u0131n toplam\u0131 y\u0131l i\u00e7inde herhangi bir anda 10.000 $<\/td>\n<\/tr>\n<tr>\n<td width=\"151\">Kapsam<\/td>\n<td width=\"237\">Finansal hesaplar + hesap d\u0131\u015f\u0131 finansal varl\u0131klar (yabanc\u0131 hisse, ortakl\u0131k pay\u0131)<\/td>\n<td width=\"237\">Yaln\u0131zca finansal hesaplar<\/td>\n<\/tr>\n<tr>\n<td width=\"151\">\u0130mza yetkisi<\/td>\n<td width=\"237\">Sadece sahiplik \/ menfaat say\u0131l\u0131r<\/td>\n<td width=\"237\">Sahiplik olmasa da imza yetkisi tek ba\u015f\u0131na bildirim do\u011furur<\/td>\n<\/tr>\n<tr>\n<td width=\"151\">Kimler verir<\/td>\n<td width=\"237\">Beyanname veren belirli bireyler (ve baz\u0131 yerli kurumlar)<\/td>\n<td width=\"237\">Bireyler ve kurumlar<\/td>\n<\/tr>\n<tr>\n<td width=\"151\">Son tarih<\/td>\n<td width=\"237\">Beyanname ile ayn\u0131<\/td>\n<td width=\"237\">15 Nisan; otomatik uzatma ile 15 Ekim<\/td>\n<\/tr>\n<tr>\n<td width=\"151\">Beyanname vermiyorsan\u0131z<\/td>\n<td width=\"237\">Form 8938 de gerekmez<\/td>\n<td width=\"237\">FBAR yine gerekebilir<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>\u0130ki fark pratikte en \u00e7ok sorun \u00e7\u0131karan\u0131d\u0131r:<\/p>\n<ol>\n<li><strong> \u0130mza yetkisi. <\/strong>T\u00fcrkiye&#8217;deki aile \u015firketinin hesab\u0131nda imza yetkiniz varsa ama hesap size ait de\u011filse: FBAR gerekebilir, Form 8938 gerekmez.<\/li>\n<li><strong> E\u015fik fark\u0131. <\/strong>10.000 $&#8217;l\u0131k e\u015fik \u00e7ok d\u00fc\u015f\u00fckt\u00fcr. T\u00fcrkiye&#8217;de m\u00fctevaz\u0131 bir mevduat\u0131 olan bir green card sahibi FBAR&#8217;a tak\u0131l\u0131r ama Form 8938&#8217;e girmeyebilir. Tersi de m\u00fcmk\u00fcnd\u00fcr: yabanc\u0131 bir \u015firketteki pay\u0131 olan ama banka hesab\u0131 olmayan biri Form 8938 verir, FBAR vermez.<\/li>\n<\/ol>\n<p>FBAR&#8217;\u0131n kendi kurallar\u0131, doldurma ad\u0131mlar\u0131 ve ceza rejimi i\u00e7in <a href=\"https:\/\/www.manaycpa.com\/tr\/fbar-nedir-ne-icin-kullanilir\/\">FBAR nedir, ne i\u00e7in kullan\u0131l\u0131r<\/a> yaz\u0131m\u0131za g\u00f6z atabilirsiniz.<\/p>\n<h2>Bankan\u0131n istedi\u011fi &#8220;FATCA\/CRS beyan\u0131&#8221; ayn\u0131 \u015fey mi?<\/h2>\n<p>Hay\u0131r \u2014 ve bu, T\u00fcrkiye&#8217;de en \u00e7ok kar\u0131\u015ft\u0131r\u0131lan noktalardan biri.<\/p>\n<p>T\u00fcrkiye&#8217;de bir banka hesab\u0131 a\u00e7t\u0131\u011f\u0131n\u0131zda veya mevcut hesab\u0131n\u0131z g\u00fcncellendi\u011finde sizden &#8220;FATCA\/CRS beyan formu&#8221; doldurman\u0131z istenebilir. Bu form:<\/p>\n<ul>\n<li>Bankan\u0131n kendi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcd\u00fcr, sizin IRS&#8217;e verdi\u011finiz bir beyanname de\u011fildir<\/li>\n<li>ABD vergi m\u00fckellefi olup olmad\u0131\u011f\u0131n\u0131z\u0131 ve varsa hangi \u00fclkelerin vergi mukimi oldu\u011funuzu kendi beyan\u0131n\u0131zla (self-certification) tespit etmeye yarar<\/li>\n<li>Vergi do\u011furmaz; bankan\u0131n sizi do\u011fru \u00fclkeye raporlamas\u0131 i\u00e7indir<\/li>\n<\/ul>\n<p>CRS (Common Reporting Standard) ise ABD&#8217;nin de\u011fil, OECD&#8217;nin standard\u0131d\u0131r. FATCA ABD&#8217;ye \u00f6zg\u00fcd\u00fcr; CRS onlarca \u00fclke aras\u0131nda kar\u015f\u0131l\u0131kl\u0131 bilgi payla\u015f\u0131m\u0131n\u0131 d\u00fczenler. Bankalar iki formu genellikle tek bir k\u00e2\u011f\u0131tta birle\u015ftirir; isim benzerli\u011fi kafa kar\u0131\u015ft\u0131r\u0131r.<\/p>\n<p>T\u00fcrkiye ile ABD aras\u0131nda bir Model 1 h\u00fck\u00fcmetler aras\u0131 anla\u015fma (IGA) bulunuyor; 29 Temmuz 2015&#8217;te imzaland\u0131 ve 14 Haziran 2021&#8217;de y\u00fcr\u00fcrl\u00fc\u011fe girdi. Bu anla\u015fma \u00e7er\u00e7evesinde T\u00fcrk finansal kurulu\u015flar\u0131, ABD ile ba\u011flant\u0131l\u0131 hesaplar\u0131 \u00f6nce T\u00fcrk vergi idaresine, oradan da ABD&#8217;ye raporlar.<\/p>\n<p>\u00d6zetle: bankaya FATCA\/CRS formu vermeniz, Form 8938 y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcz\u00fc ortadan kald\u0131rmaz. \u0130kisi ayr\u0131 s\u00fcre\u00e7lerdir.<\/p>\n<h2>Bildirim yap\u0131lmazsa ne olur?<\/h2>\n<p>Form 8938 i\u00e7in IRS&#8217;in uygulad\u0131\u011f\u0131 yapt\u0131r\u0131mlar:<\/p>\n<ul>\n<li>000 $ bildirmeme cezas\u0131<\/li>\n<li>IRS bildirimi sonras\u0131 devam eden ihmalde ek olarak 50.000 $&#8217;a kadar ceza<\/li>\n<li>Bildirilmeyen varl\u0131klardan do\u011fan vergi eksikli\u011fine %40 ceza<\/li>\n<li>Bildirilmeyen varl\u0131ktan kaynaklanan 5.000 $ \u00fczeri gelir beyan d\u0131\u015f\u0131 b\u0131rak\u0131lm\u0131\u015fsa, zamana\u015f\u0131m\u0131 6 y\u0131la uzar<\/li>\n<li>Form 8938 hi\u00e7 verilmemi\u015fse, o vergi y\u0131l\u0131 i\u00e7in zamana\u015f\u0131m\u0131 bilgi verilene kadar i\u015flemeye ba\u015flamaz<\/li>\n<\/ul>\n<p>Cezan\u0131n makul neden (reasonable cause) gerek\u00e7esiyle kald\u0131r\u0131lmas\u0131 m\u00fcmk\u00fcnd\u00fcr; IRS bunu olaya \u00f6zg\u00fc de\u011ferlendirir. Kas\u0131tl\u0131 ihmal (willful neglect) yoksa ceza uygulanmayabilir.<\/p>\n<p>Ge\u00e7mi\u015f y\u0131llar\u0131 hi\u00e7 beyan etmemi\u015f, kas\u0131t ta\u015f\u0131mayan m\u00fckellefler i\u00e7in IRS&#8217;in Streamlined Filing Compliance Procedures adl\u0131 bir d\u00fczeltme yolu vard\u0131r. Bu program\u0131n uygunluk \u015fartlar\u0131 kat\u0131d\u0131r ve yanl\u0131\u015f kullan\u0131m\u0131 riskli olabilir; ba\u015fvurmadan \u00f6nce profesyonel de\u011ferlendirme alman\u0131z yerinde olur.<\/p>\n<h2>S\u0131k yap\u0131lan hatalar<\/h2>\n<ul>\n<li><strong>&#8220;Gelirim yok, bildirmeme gerek yok.&#8221; <\/strong>Form 8938 gelir de\u011fil, varl\u0131k bildirimidir. Faiz getirmeyen bir vadesiz hesap da e\u015fi\u011fe d\u00e2hildir.<\/li>\n<li><strong>&#8220;FBAR verdim, yeterli.&#8221; <\/strong>\u0130ki formun e\u015fikleri ve kapsam\u0131 farkl\u0131d\u0131r. \u00c7o\u011fu durumda ikisi de gerekir.<\/li>\n<li><strong>&#8220;Green card&#8217;\u0131m\u0131 kullanm\u0131yorum.&#8221; <\/strong>Green card teslim edilene veya usul\u00fcne uygun \u015fekilde iptal edilene kadar ABD vergi m\u00fckellefiyeti s\u00fcrer.<\/li>\n<li><strong>&#8220;Hesap e\u015fimin \u00fczerine.&#8221; <\/strong>Ortak hesaplarda ve evli ayr\u0131 beyanda de\u011fer hesab\u0131n\u0131n kendi kurallar\u0131 vard\u0131r; otomatik bir muafiyet yoktur.<\/li>\n<li><strong>&#8220;T\u00fcrkiye&#8217;deki emeklilik fonum bildirilmez.&#8221; <\/strong>Yabanc\u0131 emeklilik planlar\u0131n\u0131n bir k\u0131sm\u0131 bildirime tabidir. Sosyal g\u00fcvenlik programlar\u0131 hari\u00e7tir; \u00f6zel emeklilik \u00fcr\u00fcnleri genellikle de\u011fildir.<\/li>\n<li><strong>De\u011ferleme. <\/strong>Varl\u0131klar y\u0131l sonu Hazine kuru ile dolara \u00e7evrilir. Kur fark\u0131, e\u015fi\u011fin alt\u0131nda sand\u0131\u011f\u0131n\u0131z bir portf\u00f6y\u00fc e\u015fi\u011fin \u00fcst\u00fcne ta\u015f\u0131yabilir.<\/li>\n<\/ul>\n<h2>S\u0131k sorulan sorular<\/h2>\n<p><strong>FATCA nedir, k\u0131saca?<\/strong><\/p>\n<p>2010 tarihli bir ABD yasas\u0131d\u0131r. ABD vergi m\u00fckelleflerinin yurt d\u0131\u015f\u0131 finansal varl\u0131klar\u0131n\u0131 Form 8938 ile IRS&#8217;e bildirmesini ve yabanc\u0131 finansal kurulu\u015flar\u0131n ABD ile ba\u011flant\u0131l\u0131 hesaplar\u0131 raporlamas\u0131n\u0131 zorunlu k\u0131lar.<\/p>\n<p><strong>T\u00fcrkiye&#8217;deki banka hesab\u0131m\u0131 ABD&#8217;ye bildirmek zorunda m\u0131y\u0131m?<\/strong><\/p>\n<p>ABD vergi m\u00fckellefiyseniz ve toplam yabanc\u0131 finansal varl\u0131klar\u0131n\u0131z size uygulanan e\u015fi\u011fi a\u015f\u0131yorsa Form 8938 gerekir. Ayr\u0131 olarak, hesaplar\u0131n\u0131z\u0131n toplam\u0131 y\u0131l i\u00e7inde herhangi bir anda 10.000 $&#8217;\u0131 a\u015ft\u0131ysa FBAR y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc do\u011far. E\u015fikler ve ki\u015fisel ko\u015fullar belirleyicidir.<\/p>\n<p><strong>FBAR verdiysem Form 8938 de gerekli mi?<\/strong><\/p>\n<p>Muhtemelen evet. IRS&#8217;in a\u00e7\u0131k ifadesiyle, Form 8938 vermek FBAR y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc ortadan kald\u0131rmaz \u2014 tersi de ge\u00e7erlidir. \u0130ki form farkl\u0131 kurumlara, farkl\u0131 kurallarla verilir.<\/p>\n<p><strong>Bankan\u0131n istedi\u011fi FATCA\/CRS formu ile Form 8938 ayn\u0131 \u015fey mi?<\/strong><\/p>\n<p>Hay\u0131r. Banka formu, kurulu\u015fun sizi do\u011fru \u00fclkeye raporlamas\u0131 i\u00e7in ald\u0131\u011f\u0131 bir kendi beyan\u0131d\u0131r. Form 8938 ise IRS&#8217;e, gelir vergisi beyannamenizle birlikte verdi\u011finiz resm\u00ee bir bildirimdir.<\/p>\n<p><strong>Form 8938&#8217;i ayr\u0131 m\u0131 g\u00f6nderiyorum?<\/strong><\/p>\n<p>Hay\u0131r. Y\u0131ll\u0131k gelir vergisi beyannamenize eklenir. Beyanname verme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcz yoksa Form 8938 de gerekmez.<\/p>\n<p><strong>Yurt d\u0131\u015f\u0131ndaki evimi bildirmem gerekir mi?<\/strong><\/p>\n<p>Do\u011frudan sahip oldu\u011funuz gayrimenkul &#8220;belirli yabanc\u0131 finansal varl\u0131k&#8221; say\u0131lmaz. Ancak gayrimenkul\u00fc bir yabanc\u0131 \u015firket \u00fczerinden tutuyorsan\u0131z, o \u015firketteki pay\u0131n\u0131z bildirime girebilir.<\/p>\n<p><strong>FATCA bildirimi yapmazsam ne olur?<\/strong><\/p>\n<p>10.000 $ ceza; IRS bildiriminden sonra devam eden ihmalde 50.000 $&#8217;a kadar ek ceza; bildirilmeyen varl\u0131\u011fa ba\u011fl\u0131 vergi eksikli\u011finde %40 ceza. Ayr\u0131ca zamana\u015f\u0131m\u0131 s\u00fcreleri uzar.<\/p>\n<p><strong>Ge\u00e7mi\u015f y\u0131llar\u0131 hi\u00e7 bildirmedim, ne yapmal\u0131y\u0131m?<\/strong><\/p>\n<p>Kas\u0131t yoksa IRS&#8217;in Streamlined Filing Compliance Procedures program\u0131 bir se\u00e7enek olabilir. Uygunluk \u015fartlar\u0131 ve riskleri vard\u0131r; ba\u015fvurudan \u00f6nce durumunuzu bir uzmanla de\u011ferlendirmeniz \u00f6nerilir.<\/p>\n<h2>Durumunuzu birlikte de\u011ferlendirelim<\/h2>\n<p>FATCA ve FBAR y\u00fck\u00fcml\u00fcl\u00fckleri; vergi mukimli\u011finize, beyan durumunuza, hesap t\u00fcr\u00fcne, varl\u0131k de\u011ferine ve y\u0131l\u0131n hangi an\u0131nda hangi e\u015fi\u011fi a\u015ft\u0131\u011f\u0131n\u0131za g\u00f6re de\u011fi\u015fir. Ayn\u0131 miktardaki varl\u0131k, iki farkl\u0131 m\u00fckellef i\u00e7in farkl\u0131 sonu\u00e7 do\u011furabilir.<\/p>\n<p>T\u00fcrkiye&#8217;de veya ba\u015fka bir \u00fclkede finansal varl\u0131\u011f\u0131 olan ABD vergi m\u00fckellefiyseniz \u2014 ya da ge\u00e7mi\u015f y\u0131llarda bildirim yapmad\u0131\u011f\u0131n\u0131z\u0131 fark ettiyseniz \u2014 Manay CPA&#8217;in uluslararas\u0131 vergi ekibi, durumunuzu inceleyip hangi formlar\u0131n gerekti\u011fini ve varsa d\u00fczeltme yollar\u0131n\u0131 netle\u015ftirebilir.<\/p>\n<p><strong>[ \u00dccretsiz \u00f6n g\u00f6r\u00fc\u015fme talep edin \u2192 ]<\/strong><\/p>\n<h2>Kaynaklar<\/h2>\n<ul>\n<li><a href=\"https:\/\/www.irs.gov\/businesses\/corporations\/summary-of-fatca-reporting-for-us-taxpayers\" rel=\"nofollow noopener\" target=\"_blank\">IRS \u2014 Summary of FATCA Reporting for U.S. Taxpayers<\/a><\/li>\n<li><a href=\"https:\/\/www.irs.gov\/businesses\/comparison-of-form-8938-and-fbar-requirements\" rel=\"nofollow noopener\" target=\"_blank\">IRS \u2014 Comparison of Form 8938 and FBAR Requirements<\/a><\/li>\n<li><a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-8938\" rel=\"nofollow noopener\" target=\"_blank\">IRS \u2014 About Form 8938<\/a><\/li>\n<li><a href=\"https:\/\/www.irs.gov\/businesses\/corporations\/foreign-account-tax-compliance-act-fatca\" rel=\"nofollow noopener\" target=\"_blank\">IRS \u2014 Foreign Account Tax Compliance Act (FATCA)<\/a><\/li>\n<li><a href=\"https:\/\/www.irs.gov\/individuals\/international-taxpayers\/streamlined-filing-compliance-procedures\" rel=\"nofollow noopener\" target=\"_blank\">IRS \u2014 Streamlined Filing Compliance Procedures<\/a><\/li>\n<li><a href=\"https:\/\/bsaefiling.fincen.treas.gov\/\" rel=\"nofollow noopener\" target=\"_blank\">FinCEN \u2014 BSA E-Filing System<\/a><\/li>\n<li><a href=\"https:\/\/home.treasury.gov\/policy-issues\/tax-policy\/foreign-account-tax-compliance-act\" rel=\"nofollow noopener\" target=\"_blank\">S. Treasury \u2014 FATCA Intergovernmental Agreements<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h2>\u0130\u00e7 linkler<\/h2>\n<ul>\n<li><a href=\"https:\/\/www.manaycpa.com\/tr\/fbar-nedir-ne-icin-kullanilir\/\">FBAR nedir, ne i\u00e7in kullan\u0131l\u0131r?<\/a><\/li>\n<li><a href=\"https:\/\/www.manaycpa.com\/tr\/green-card-sahipleri-icin-amerikada-vergi-beyani\/\">Green card sahipleri i\u00e7in Amerika&#8217;da vergi beyan\u0131<\/a><\/li>\n<li><a href=\"https:\/\/www.manaycpa.com\/tr\/form-1040-nedir\/\">Form 1040 nedir?<\/a><\/li>\n<li><a href=\"https:\/\/www.manaycpa.com\/tr\/amerika-vergi-sistemi\/\">Amerika vergi sistemi<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><em>Bu i\u00e7erik genel bilgilendirme ama\u00e7l\u0131d\u0131r ve vergi ya da hukuk dan\u0131\u015fmanl\u0131\u011f\u0131 yerine ge\u00e7mez. FATCA, Form 8938 ve FBAR y\u00fck\u00fcml\u00fcl\u00fckleri; vergi mukimli\u011fi, beyan durumu, hesap t\u00fcr\u00fc, varl\u0131k de\u011feri ve ki\u015fisel ko\u015fullara g\u00f6re de\u011fi\u015fir. Karar vermeden \u00f6nce yetkili bir vergi dan\u0131\u015fman\u0131na ba\u015fvurunuz.<\/em><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>FATCA Nedir? FBAR&#8217;dan Fark\u0131 ve Kimleri Kapsar FATCA (Foreign Account Tax Compliance Act), ABD vergi m\u00fckelleflerinin yurt d\u0131\u015f\u0131ndaki finansal varl\u0131klar\u0131n\u0131 IRS&#8217;e bildirmesini zorunlu k\u0131lan bir ABD yasas\u0131d\u0131r. 2010 y\u0131l\u0131nda y\u00fcr\u00fcrl\u00fc\u011fe girdi. Yasa iki y\u00f6nl\u00fc \u00e7al\u0131\u015f\u0131r: bir yandan belirli ABD vergi m\u00fckellefleri yurt d\u0131\u015f\u0131 varl\u0131klar\u0131n\u0131 Form 8938 ile beyan eder, di\u011fer yandan yabanc\u0131 finansal kurulu\u015flar \u2014 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":81875,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[100],"tags":[],"class_list":["post-81870","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\/81870","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=81870"}],"version-history":[{"count":3,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/posts\/81870\/revisions"}],"predecessor-version":[{"id":81878,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/posts\/81870\/revisions\/81878"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/media\/81875"}],"wp:attachment":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/media?parent=81870"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/categories?post=81870"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/tags?post=81870"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}