{"id":83232,"date":"2026-10-27T09:00:00","date_gmt":"2026-10-27T13:00:00","guid":{"rendered":"https:\/\/www.manaycpa.com\/?p=83232"},"modified":"2026-09-14T16:38:18","modified_gmt":"2026-09-14T20:38:18","slug":"irs-nedir","status":"publish","type":"post","link":"https:\/\/www.manaycpa.com\/tr\/irs-nedir\/","title":{"rendered":"IRS Nedir? ABD Vergi \u0130daresi ve T\u00fcrk \u015eirket Sahipleri \u0130\u00e7in Anlam\u0131"},"content":{"rendered":"<div data-manay-answer=\"1\">\n<p><strong>K\u0131sa cevap:<\/strong> IRS (Internal Revenue Service), ABD Hazine Bakanl\u0131\u011f\u0131&#8217;na ba\u011fl\u0131 federal vergi idaresidir. Vergi kanunlar\u0131n\u0131 uygular, beyannameleri i\u015fler, iade \u00f6der ve inceleme yapar. ABD&#8217;de bir \u015firketiniz varsa &#8212; T\u00fcrkiye&#8217;de ya\u015f\u0131yor olsan\u0131z bile &#8212; muhatab\u0131n\u0131z eyalet de\u011fil, IRS&#8217;tir. \u015eirketin federal beyannamesi, bilgi formlar\u0131 ve vergi \u00f6demeleri buraya gider.<\/p>\n<\/div>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_89 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\/irs-nedir\/#IRS_tam_olarak_nedir\" >IRS tam olarak nedir<\/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\/irs-nedir\/#IRS_nasil_orgutlenmistir\" >IRS nas\u0131l \u00f6rg\u00fctlenmi\u015ftir<\/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\/irs-nedir\/#Turkiyeden_bir_sirket_sahibi_IRS_ile_nerede_karsilasir\" >T\u00fcrkiye&#8217;den bir \u015firket sahibi IRS ile nerede kar\u015f\u0131la\u015f\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\/irs-nedir\/#IRS_ne_kadar_geriye_gidebilir\" >IRS ne kadar geriye gidebilir<\/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\/irs-nedir\/#IRSten_mektup_gelirse\" >IRS&#8217;ten mektup gelirse<\/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\/irs-nedir\/#IRS_adini_kullanan_dolandiriciliklar\" >IRS ad\u0131n\u0131 kullanan doland\u0131r\u0131c\u0131l\u0131klar<\/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\/irs-nedir\/#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-8\" href=\"https:\/\/www.manaycpa.com\/tr\/irs-nedir\/#IRS_ile_eyalet_vergi_idaresi_ayni_sey_mi\" >IRS ile eyalet vergi idaresi ayn\u0131 \u015fey mi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.manaycpa.com\/tr\/irs-nedir\/#Turkiyede_yasiyorum_ve_sirketim_hic_gelir_elde_etmedi_Yine_de_IRS_ile_isim_olur_mu\" >T\u00fcrkiye&#8217;de ya\u015f\u0131yorum ve \u015firketim hi\u00e7 gelir elde etmedi. Yine de IRS ile i\u015fim olur mu<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.manaycpa.com\/tr\/irs-nedir\/#IRSe_Turkce_basvurabilir_miyim\" >IRS&#8217;e T\u00fcrk\u00e7e ba\u015fvurabilir miyim<\/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\/irs-nedir\/#IRS_beni_incelemeye_alirsa_ne_olur\" >IRS beni incelemeye al\u0131rsa ne olur<\/a><\/li><\/ul><\/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\/irs-nedir\/#Nasil_yardimci_olabiliriz\" >Nas\u0131l yard\u0131mc\u0131 olabiliriz<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"IRS_tam_olarak_nedir\"><\/span>IRS tam olarak nedir<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>IRS, T\u00fcrkiye&#8217;deki Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131&#8217;n\u0131n ABD&#8217;deki kar\u015f\u0131l\u0131\u011f\u0131 olarak d\u00fc\u015f\u00fcn\u00fclebilir. Ba\u011f\u0131ms\u0131z bir kurum de\u011fildir; <strong>Hazine Bakanl\u0131\u011f\u0131 (Department of the Treasury) b\u00fcnyesinde bir birimdir<\/strong>. Vergi kanunlar\u0131n\u0131n uygulanmas\u0131 Hazine Bakan\u0131&#8217;n\u0131n g\u00f6zetiminde y\u00fcr\u00fct\u00fcl\u00fcr (IRC &sect;7801) ve bu yetki, Hazine b\u00fcnyesinde g\u00f6rev yapan <strong>Internal Revenue Commissioner<\/strong>&#8217;a devredilmi\u015ftir (IRC &sect;7803).<\/p>\n<p>Kurumun k\u00f6keni 1862&#8217;ye dayan\u0131r: \u0130\u00e7 Sava\u015f&#8217;\u0131 finanse etmek i\u00e7in gelir vergisi getirildi\u011finde, Ba\u015fkan Lincoln ve Kongre <em>Office of the Commissioner of Internal Revenue<\/em>&#8217;i kurdu. Bug\u00fcnk\u00fc yap\u0131 ise 1998 tarihli <em>IRS Restructuring and Reform Act<\/em> ile \u015fekillendi; bu kanun IRS&#8217;in b\u00f6lge ve il esasl\u0131 eski \u00f6rg\u00fctlenmesini kald\u0131r\u0131p, benzer ihtiya\u00e7lar\u0131 olan m\u00fckellef gruplar\u0131na g\u00f6re bir yap\u0131 kurulmas\u0131n\u0131 emretti.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"IRS_nasil_orgutlenmistir\"><\/span>IRS nas\u0131l \u00f6rg\u00fctlenmi\u015ftir<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Bug\u00fcn IRS d\u00f6rt ana faaliyet birimi \u00fczerinden \u00e7al\u0131\u015f\u0131r:<\/p>\n<ul>\n<li><strong>Taxpayer Services<\/strong> &#8212; bireysel m\u00fckellefler ve genel m\u00fckellef hizmetleri (eski ad\u0131yla Wage &amp; Investment).<\/li>\n<li><strong>Small Business \/ Self-Employed<\/strong> &#8212; k\u00fc\u00e7\u00fck i\u015fletmeler, serbest meslek sahipleri ve \u015fah\u0131s \u015firketleri. T\u00fcrkiye&#8217;den ABD&#8217;de LLC kuran \u00e7o\u011fu giri\u015fimci pratikte bu birimin kapsam\u0131ndad\u0131r.<\/li>\n<li><strong>Large Business &amp; International<\/strong> &#8212; b\u00fcy\u00fck \u015firketler ve s\u0131n\u0131r \u00f6tesi konular. Uluslararas\u0131 bilgi formlar\u0131na ili\u015fkin denetim programlar\u0131n\u0131n merkezi buras\u0131d\u0131r.<\/li>\n<li><strong>Tax Exempt &amp; Government Entities<\/strong> &#8212; vak\u0131flar, dernekler, emeklilik planlar\u0131 ve kamu kurulu\u015flar\u0131.<\/li>\n<\/ul>\n<p>Bunlar\u0131n yan\u0131nda, faaliyet birimi olmayan ama kanunla kurulmu\u015f \u00fc\u00e7 \u00f6nemli ofis vard\u0131r. <strong>Criminal Investigation<\/strong> vergi su\u00e7lar\u0131n\u0131 soru\u015fturur. <strong>Independent Office of Appeals<\/strong> (IRC &sect;7803(e)) m\u00fckellef ile inceleme birimi aras\u0131ndaki uyu\u015fmazl\u0131klar\u0131 mahkemeye gitmeden \u00e7\u00f6zmek i\u00e7in kurulmu\u015f ba\u011f\u0131ms\u0131z bir itiraz mercidir. <strong>Taxpayer Advocate Service<\/strong> (IRC &sect;7803(c)) ise normal kanallardan \u00e7\u00f6z\u00fclemeyen ma\u011fduriyetlerde m\u00fckellefin yan\u0131nda duran bir ombudsman gibidir.<\/p>\n<p>IRC &sect;7803(a)(3) ayr\u0131ca bir <strong>Taxpayer Bill of Rights<\/strong> (M\u00fckellef Haklar\u0131 Bildirgesi) \u00f6ng\u00f6r\u00fcr: bilgilendirilme hakk\u0131, nitelikli hizmet hakk\u0131, kesinlik hakk\u0131, mahremiyet ve gizlilik hakk\u0131, temsil edilme hakk\u0131 ve adil bir vergi sistemi hakk\u0131 dahil on hak. Bu haklar\u0131n pratikteki de\u011feri, IRS personelinin bunlara uygun davranmakla y\u00fck\u00fcml\u00fc olmas\u0131d\u0131r; ancak tek ba\u015f\u0131na yeni bir dava hakk\u0131 ya da ba\u011f\u0131ms\u0131z bir mahkeme yetkisi yaratmad\u0131klar\u0131n\u0131 bilmek gerekir.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Turkiyeden_bir_sirket_sahibi_IRS_ile_nerede_karsilasir\"><\/span>T\u00fcrkiye&#8217;den bir \u015firket sahibi IRS ile nerede kar\u015f\u0131la\u015f\u0131r<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>ABD&#8217;de \u015firketi olan ama ABD&#8217;de ya\u015famayan bir ki\u015finin IRS ile temas\u0131 genelde \u015fu be\u015f noktada olur:<\/p>\n<ol>\n<li><strong>Vergi kimlik numaras\u0131.<\/strong> \u015eirket i\u00e7in <a href=\"\/tr\/ein-numarasi-nedir-nasil-alinir\/\">EIN<\/a>, Form SS-4 ile al\u0131n\u0131r. SSN alamayan ger\u00e7ek ki\u015filer ise <a href=\"\/tr\/itin-bireysel-vergi-mukellefi-kimlik-numarasi-nedir-ve-nasil-alinir\/\">ITIN<\/a> i\u00e7in Form W-7 doldurur. Pratik bir not: IRS bug\u00fcn EIN ba\u015fvurusunda <em>responsible party<\/em> olarak SSN veya ITIN sahibi bir ger\u00e7ek ki\u015fi arar ve \u00e7evrimi\u00e7i ba\u015fvuru yaln\u0131zca ABD veya ABD topraklar\u0131ndaki ba\u015fvurulara a\u00e7\u0131kt\u0131r.<\/li>\n<li><strong>Y\u0131ll\u0131k beyanname.<\/strong> \u015eirketin t\u00fcr\u00fcne g\u00f6re Form 1120, 1065 ya da bireysel 1040-NR. <a href=\"\/tr\/abddeki-sirketiniz-hangi-formla-vergi-beyani-yapmalidir\/\">Hangi formu verece\u011finizi<\/a> \u015firket yap\u0131n\u0131z belirler.<\/li>\n<li><strong>Bilgi formlar\u0131.<\/strong> En yayg\u0131n\u0131 <a href=\"\/tr\/5472-formu-nedir-bildirim-zorunluluklari-tarihleri-ve-cezalar\/\">Form 5472<\/a>&#8217;dir. Y\u00fczde 25 veya daha fazlas\u0131 yabanc\u0131 ortakl\u0131 bir ABD \u015firketi &#8212; yabanc\u0131 sahipli disregarded entity&#8217;ler dahil &#8212; ya da ABD&#8217;de ticari faaliyet y\u00fcr\u00fcten bir yabanc\u0131 \u015firket, ili\u015fkili taraflarla <em>bildirime tabi i\u015flem<\/em> yapt\u0131\u011f\u0131nda bu formu verir. Form, \u015firketin gelir vergisi beyannamesine eklenir; yap\u0131ya g\u00f6re bu bazen tam bir Form 1120, bazen yaln\u0131zca pro forma bir Form 1120&#8217;dir. Yabanc\u0131 \u015firketler a\u00e7\u0131s\u0131ndan dayanak IRC &sect;6038A&#8217;n\u0131n yan\u0131 s\u0131ra IRC &sect;6038C&#8217;dir.<\/li>\n<li><strong>\u00d6demeler.<\/strong> Beyanname vermek ile \u00f6demek ayr\u0131 y\u00fck\u00fcml\u00fcl\u00fcklerdir. Y\u0131l i\u00e7inde <a href=\"\/tr\/abd-tahmini-vergi-odemesi-estimated-tax\/\">tahmini vergi (estimated tax)<\/a> taksitleri g\u00fcndeme gelebilir.<\/li>\n<li><strong>Mektuplar ve incelemeler.<\/strong> IRS&#8217;in m\u00fckellefle ileti\u015fim kurma bi\u00e7imi mektuptur.<\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"IRS_ne_kadar_geriye_gidebilir\"><\/span>IRS ne kadar geriye gidebilir<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Bu, T\u00fcrk \u015firket sahiplerinin en \u00e7ok merak etti\u011fi konu. \u00dc\u00e7 temel s\u00fcre var:<\/p>\n<table>\n<thead>\n<tr>\n<th>Durum<\/th>\n<th>S\u00fcre<\/th>\n<th>Dayanak<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Normal tarh zamana\u015f\u0131m\u0131<\/td>\n<td>Beyannamenin verilmesinden itibaren <strong>3 y\u0131l<\/strong><\/td>\n<td>IRC &sect;6501(a)<\/td>\n<\/tr>\n<tr>\n<td>Beyan edilen br\u00fct gelirin %25&#8217;inden fazlas\u0131n\u0131n atlanmas\u0131<\/td>\n<td><strong>6 y\u0131l<\/strong><\/td>\n<td>IRC &sect;6501(e)<\/td>\n<\/tr>\n<tr>\n<td>Hi\u00e7 beyanname verilmemesi veya vergi ka\u00e7\u0131rma kast\u0131yla yanl\u0131\u015f beyan<\/td>\n<td><strong>S\u00fcresiz<\/strong><\/td>\n<td>IRC &sect;6501(c)<\/td>\n<\/tr>\n<tr>\n<td>Tahakkuk etmi\u015f verginin tahsili<\/td>\n<td>Tarhtan itibaren <strong>10 y\u0131l<\/strong><\/td>\n<td>IRC &sect;6502(a)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u0130ki ayr\u0131nt\u0131 \u00f6nemli. Birincisi, &sect;6501(e) yaln\u0131zca %25 kural\u0131ndan ibaret de\u011fildir; <strong>5.000 dolardan fazla yurt d\u0131\u015f\u0131 finansal varl\u0131\u011f\u0131n<\/strong> beyan d\u0131\u015f\u0131 b\u0131rak\u0131lmas\u0131 da alt\u0131 y\u0131ll\u0131k s\u00fcreyi tetikler. \u0130kincisi, &sect;6501(c) yaz\u0131l\u0131 s\u00fcre uzat\u0131mlar\u0131 ve belirli yurt d\u0131\u015f\u0131 bilgi bildirimleri i\u00e7in ek \u00f6zel kurallar i\u00e7erir &#8212; eksik verilen bir bilgi formu, o beyannamenin zamana\u015f\u0131m\u0131n\u0131 beklenenden \u00e7ok daha uzun s\u00fcre a\u00e7\u0131k tutabilir.<\/p>\n<p>Uygulamadaki sonu\u00e7 \u015fudur: <strong>3 y\u0131l, ancak d\u00fczg\u00fcn ve eksiksiz bir beyanname verilmi\u015fse ge\u00e7erlidir.<\/strong> Form 5472 unutulduysa saat hi\u00e7 ba\u015flamam\u0131\u015f olabilir.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"IRSten_mektup_gelirse\"><\/span>IRS&#8217;ten mektup gelirse<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Panik gerekmez; ama s\u00fcreler kesindir. Tipik ak\u0131\u015f \u015f\u00f6yle i\u015fler: \u00f6nce bir bilgi talebi ya da d\u00fczeltme \u00f6nerisi mektubu gelir. Kat\u0131lm\u0131yorsan\u0131z yaz\u0131l\u0131 olarak itiraz edersiniz ve dosya <strong>Independent Office of Appeals<\/strong>&#8217;a gidebilir. Uzla\u015fma olmazsa IRS resmi bir <em>notice of deficiency<\/em> (matrah fark\u0131 ihbarnamesi) g\u00f6nderir.<\/p>\n<p>Bu ihbarname geldi\u011finde kritik bir s\u00fcre ba\u015flar: <strong>90 g\u00fcn<\/strong> i\u00e7inde Vergi Mahkemesi&#8217;ne (U.S. Tax Court) ba\u015fvurulabilir. \u0130hbarname ABD d\u0131\u015f\u0131ndaki bir adrese g\u00f6nderilmi\u015fse s\u00fcre <strong>150 g\u00fcnd\u00fcr<\/strong> (IRC &sect;6213(a)). T\u00fcrkiye&#8217;deki adresine mektup gelen bir m\u00fckellef i\u00e7in bu ayr\u0131m do\u011frudan ge\u00e7erlidir. S\u00fcre ka\u00e7arsa mahkeme yolu kapan\u0131r ve vergi tahakkuk eder &#8212; sonras\u0131nda \u00f6deyip iade davas\u0131 a\u00e7mak gibi daha zahmetli yollar kal\u0131r.<\/p>\n<p>Cezalardan ka\u00e7\u0131nman\u0131n yollar\u0131 i\u00e7in <a href=\"\/tr\/irse-vergi-cezasi-odememek-icin-gerekenler\/\">IRS&#8217;e vergi cezas\u0131 \u00f6dememek i\u00e7in gerekenler<\/a> yaz\u0131m\u0131za bakabilirsiniz. Form 5472&#8217;nin s\u00fcresinde verilmemesi tek ba\u015f\u0131na <strong>vergi y\u0131l\u0131 ba\u015f\u0131na 25.000 dolar<\/strong> cezaya tabidir (IRC &sect;6038A(d)) ve IRS bildirimi sonras\u0131 90 g\u00fcnl\u00fck d\u00fczeltme s\u00fcresi de ge\u00e7erse ceza 25.000 dolarl\u0131k dilimler halinde artar.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"IRS_adini_kullanan_dolandiriciliklar\"><\/span>IRS ad\u0131n\u0131 kullanan doland\u0131r\u0131c\u0131l\u0131klar<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Yurt d\u0131\u015f\u0131nda ya\u015fayan \u015firket sahipleri bu konuda daha savunmas\u0131z, \u00e7\u00fcnk\u00fc s\u00fcrecin nas\u0131l i\u015fledi\u011fini bilmiyorlar. Hat\u0131rlanacak tek kural yeterli: <strong>IRS ilk temas\u0131 mektupla kurar.<\/strong> Telefonda tehditle \u00f6deme isteyen, hediye kart\u0131 ya da kripto ile \u00f6deme talep eden, e-posta veya SMS ile ba\u011flant\u0131ya t\u0131klatmaya \u00e7al\u0131\u015fan hi\u00e7 kimse IRS de\u011fildir. \u015e\u00fcpheli bir mesaj ald\u0131\u011f\u0131n\u0131zda do\u011fru hareket, mesajdaki numaray\u0131 de\u011fil, mali m\u00fc\u015favirinizi aramakt\u0131r.<\/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=\"IRS_ile_eyalet_vergi_idaresi_ayni_sey_mi\"><\/span>IRS ile eyalet vergi idaresi ayn\u0131 \u015fey mi<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Hay\u0131r. IRS federal vergiyi y\u00f6netir. Eyalet gelir vergisi, franchise vergisi ve sat\u0131\u015f vergisi ayr\u0131 eyalet idarelerinin i\u015fidir. Bir ABD \u015firketinin \u00e7o\u011fu zaman hem IRS&#8217;e hem de kuruldu\u011fu veya faaliyet g\u00f6sterdi\u011fi eyalete kar\u015f\u0131 ayr\u0131 y\u00fck\u00fcml\u00fcl\u00fckleri vard\u0131r; birini yerine getirmek di\u011ferini kar\u015f\u0131lamaz.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Turkiyede_yasiyorum_ve_sirketim_hic_gelir_elde_etmedi_Yine_de_IRS_ile_isim_olur_mu\"><\/span>T\u00fcrkiye&#8217;de ya\u015f\u0131yorum ve \u015firketim hi\u00e7 gelir elde etmedi. Yine de IRS ile i\u015fim olur mu<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>B\u00fcy\u00fck ihtimalle evet. ABD&#8217;de beyan y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc \u00e7o\u011fu zaman gelirden de\u011fil, \u015firketin varl\u0131\u011f\u0131ndan ve yap\u0131s\u0131ndan do\u011far. \u00d6zellikle yabanc\u0131 sahipli tek ortakl\u0131 LLC&#8217;lerde, gelir s\u0131f\u0131r olsa bile pro forma Form 1120 ve Form 5472 verilmesi gerekebilir.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"IRSe_Turkce_basvurabilir_miyim\"><\/span>IRS&#8217;e T\u00fcrk\u00e7e ba\u015fvurabilir miyim<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Beyannameler ve resmi yaz\u0131\u015fmalar \u0130ngilizce yap\u0131l\u0131r. IRS baz\u0131 hizmetlerinde \u00e7eviri deste\u011fi sunar, ancak beyanname ve bilgi formlar\u0131 \u0130ngilizce ve ABD format\u0131nda verilir. Uygulamada bu i\u015fi ABD&#8217;de yetkili bir muhasebeci veya vergi temsilcisi \u00fczerinden y\u00fcr\u00fctmek en pratik yoldur.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"IRS_beni_incelemeye_alirsa_ne_olur\"><\/span>IRS beni incelemeye al\u0131rsa ne olur<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0130nceleme \u00e7o\u011funlukla belge talebiyle ba\u015flar ve mektupla y\u00fcr\u00fcr. Kendinizi bir temsilci (CPA, avukat veya enrolled agent) arac\u0131l\u0131\u011f\u0131yla temsil ettirme hakk\u0131n\u0131z vard\u0131r. Anla\u015fmazl\u0131k s\u00fcrerse dosya Independent Office of Appeals&#8217;a ta\u015f\u0131nabilir; oradan da sonu\u00e7 \u00e7\u0131kmazsa ihbarname sonras\u0131 mahkeme yolu a\u00e7\u0131kt\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>Manay CPA, T\u00fcrkiye ve ABD aras\u0131nda \u00e7al\u0131\u015fan \u015firketler i\u00e7in 1997&#8217;den bu yana ABD vergi ve muhasebe hizmeti veriyor. EIN ve ITIN ba\u015fvurular\u0131ndan y\u0131ll\u0131k beyannamelere, Form 5472 bildirimlerinden IRS yaz\u0131\u015fmalar\u0131na kadar s\u00fcreci sizin ad\u0131n\u0131za y\u00fcr\u00fct\u00fcyoruz. Bir mektup ald\u0131ysan\u0131z veya hangi formu vermeniz gerekti\u011finden emin de\u011filseniz, s\u00fcreler i\u015flemeye ba\u015flamadan bize yaz\u0131n.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>IRS, ABD Hazine Bakanl\u0131\u011f\u0131&#8217;na ba\u011fl\u0131 federal vergi idaresidir. Nas\u0131l \u00f6rg\u00fctlendi\u011fini, T\u00fcrkiye&#8217;den ABD&#8217;de \u015firketi olanlar\u0131 nerede ilgilendirdi\u011fini ve zamana\u015f\u0131m\u0131 s\u00fcrelerini anlat\u0131yoruz.<\/p>\n","protected":false},"author":2,"featured_media":83242,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[100],"tags":[],"class_list":["post-83232","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\/83232","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=83232"}],"version-history":[{"count":1,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/posts\/83232\/revisions"}],"predecessor-version":[{"id":83251,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/posts\/83232\/revisions\/83251"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/media\/83242"}],"wp:attachment":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/media?parent=83232"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/categories?post=83232"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/tags?post=83232"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}