Statements (18)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
Internal Revenue Code section
|
| gptkbp:administeredBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:appliesTo |
certain domestic entities
specified individuals |
| gptkbp:codifiedIn |
26 U.S.C. § 6038D
|
| gptkbp:dateEnacted |
gptkb:Health_Care_and_Education_Reconciliation_Act_of_2010
|
| gptkbp:enactedBy |
gptkb:United_States_Congress
|
| https://www.w3.org/2000/01/rdf-schema#label |
Section 6038D
|
| gptkbp:partOf |
gptkb:Internal_Revenue_Code
|
| gptkbp:penalty |
$10,000 per failure
additional $50,000 for continued failure |
| gptkbp:relatedTo |
gptkb:FATCA
|
| gptkbp:reportsTo |
gptkb:Form_8938
|
| gptkbp:requires |
reporting of specified foreign financial assets
|
| gptkbp:startDate |
March 18, 2010
|
| gptkbp:threshold |
$50,000 (varies by filing status and residency)
|
| gptkbp:bfsParent |
gptkb:US_Taxation_of_International_Income
|
| gptkbp:bfsLayer |
7
|