鉴于美国税法的严苛，并且是全球征税国家，因此在移民美国或长期居住美国前，提前了解美国税务相关知识，以及做好完善的税务规划是非常重要的。

　　移民帮专家表示，美国一年一度的报税有最后截止日期，新移民报税需要注意，登陆之后第一次报税的时间是成为美国纳税居民的第二年的4月15日之前（今年是4月18日），来提交前一年的联邦税和州税。如果长住在美国境外，那么报税期限会自动延长两个月到6月15日。若无法准时报税，可以申请延期6个月到10月15日（今年的延期截止日期是2017年10月16日）。想要取得6个月的延长申报，必须在报税截止日（4月15日）之前提交延期表4868。

　　那么，如果没有在报税截止日期前申报会发生什么？移民帮财税专家李豪会计师为你解答：

　　问：没有在报税截止日期前申报会发生什么？！

　　答：如果您没有在截止日期前申报（包括延缓申报时间）：

　　您可能会因为未报税而被处以罚款，除非您有合理的原因而未能及时报税。若没有在原来的申报截止日期前付清税款（无论是否有延缓申报时间），也可能会因未付清税款而受到罚款，除非您有合理的原因而未能及时缴清欠款，或者因为极度困难并且国税局已经批准您的申请表1127【申请因极度困难而延缓缴税期限】(Form 1127, Application for Extension of Time for Payment of Tax Due to Undue Hardship) 。

　　You may be subject to the failure to file penalty, unless you have reasonable cause for your failure to file timely. Tax not paid in full by the original due date of the return (regardless of extensions of time to file) may also result in the failure to pay penalty, unless you have reasonable cause for your failure to pay timely, or the IRS has approved your application Form 1127 (PDF), Application for Extension of Time for Payment of Tax Due to Undue Hardship).

　　即使您已获准得以延期申报，到期未付的税款也需加收利息，罚款也要加收利息。如果您可以得到退税，则未报税并不会被罚款。但是，如果您在有效时限过后才报税或申请退税，您有可能损失全部的退税款项。

　　Interest is charged on taxes not paid by the due date, even if you have an extension of time to file, and is also charged on penalties. There's no penalty for failure to file if you're due a refund. However, you risk losing a refund altogether if you file a return or otherwise claim a refund after the statute of limitations has expired.

　　在大多数情况下，必须在纳税申报截止日期起三年内提交申报，才能获得退税。三年期限届满后，退税法规禁止核发退税支票和任何优惠的申请，包括超付的预纳税金或预扣税款，其他纳税年度少付的退税款。此外，国税局对课徵和催讨未缴税款馀额的法定追溯期是从报税表提交后才开始。换言之，若未提交报税表，对课徵和收讨税金是没有追溯期的限制的。

　　An original return claiming a refund must be filed within 3 years of its due date for a refund to be allowed in most instances. After the expiration of the three-year period, the refund statute prevents the issuance of a refund check and the application of any credits, including overpayments of estimated or withholding taxes, to other tax years that are underpaid. However, the statute of limitations for the IRS to assess and collect any outstanding balances doesn't start until a return has been filed. In other words, there's no statute of limitations for assessing and collecting the tax if no return has been filed.

　　投稿专家：李豪会计师，移民帮财税专家。如果您想咨询专家李豪美国税务相关问题，请拨打400-085-6660进行预约咨询。

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