降低美元依赖 人民币和卢布的直接交易量飙1,067%
世界新闻网
5/30/2022
自俄乌战争开打，卢布兑人民币的直接交易量飙升1,067%至近40亿美元，因为中俄都在寻求降低对美元的依赖，并提倡双边贸易，以便克服当前以及潜在的美方制裁，这促成中俄货币的直接交易。此时恰逢卢布兑人民币汇价攀至五年高点。
这表明俄罗斯民众愈来愈越转向采购中国商品，以取代停滞不前的西方进口商品和已经从货架上消失的国际品牌。对于中国来说，人民币国际化的进程获得新的推进力，此时正值与美日益紧张的关系减缓了该进程。
Sberbank CIB JSC货币和利率策略师Yuri Popov表示：「人民币卢布市场的主要参与者是企业和银行，但散户投资人的兴趣日盛。莫斯科交易所现货市场的交易量激增，是出于对制裁的忧虑，俄罗斯和中国也有意鼓励双边贸易能使用本国货币。」
彭博资讯估算，5月至今，莫斯科现货市场大约有人民币259.1亿元已兑换成卢布，几乎是2月俄国入侵乌克兰时的12倍。
根据彭博资讯策略师，「由于人民币全球化，卢布兑人民币的交易量势必攀升，战争只是加速此事。俄罗斯将进行更多的人民币交易，持有更多的人民币准备。」
与此同时，基于20日移动平均线，美元兑卢布的交易量跌到十年来最低。卢布兑美元在3月初至5月底狂涨118%，尽管大多数交易员因为资本管制，以及被迫抛售美元而导致市场失灵。
中俄寻求非美元交易的努力，是更广泛的去风险策略的一部分，这在几个新兴市场也愈受欢迎。沙特阿拉伯正划以人民币为部分石油合约定价，而印度正探索一种卢比-卢布的支付结构。根据国际货币基金组织，全球央行都在分散准备货币，美元的占比在2020年最后一季降到59%，为25年来最低。
尽管近来发生变化，美元仍然是世上最受欢迎的交易媒介。在俄罗斯央行上周暗示希望货币贬值后，卢布兑美元的交易量恢复到日常水平。至于中国，人民币在国际交易的占比仍然微小，自战争开始以来进一步下降。
Pacific Investment Management Company策略师Gene Frieda上月撰写报告解释：「由於潜在的西方制裁风险，以及中国有相应需求要对外国人重新实施资本管制，较大型央行可能比较不愿意持有人民币。人民币应继续吸引那些与中国有贸易往来的较小国家准备货币流动。」
美元霸主地位悄悄下滑 各国央行增持人民币、小国货币
世界新闻网
3/25/2022
过去20年间，美元在全球准备货币的占比稳步下滑，各国央行为了让持有的资产多元化，转向增持非传统货币，其中包括人民币。
各国减持美元，分做两个方向，其中四分之一增持人民币，四分之三转向较小国家的货币，后者过去在准备资产上的作用很有限。
这是国际货币基金（IMF）一篇新报告的发现，该报告作者是IMF经济学家Serkan Arslanalp和Chima Siimpson-Bell，以及柏克莱加州大学经济学教授Barry Eichengreen，报告主题为《美元主导地位悄无声息遭侵蚀：积极的多元经营以及非传统准备货币的崛起》。
三位作者写道：「过去20年，国际准备体系的演进特征是，当美元渐被减持、人民币的作用适度上升，以及市场流动性、相对报酬率和准备货币管理变化，增强了非传统准备货币的吸引力。这些观察结果暗示国际体系未来可能的发展走向。」
根据IMF的报告，在中国大陆的货币取得进展的同时，转向增持澳元、加元、星元、韩元和瑞典克朗的现象也很明显，「这种转变很广泛，有46家央行积极多元化，投资组合往这个方向转进，他们现在至少持有5%的非传统货币」。
打狗给主人看 俄国寡头巨富的游艇豪宅纷遭扣押
世界新闻网
3/05/2022
俄罗斯总统普亭的企业界好友们，现在被西方国家列入制裁名单。欧洲多个政府开始扣押这些俄罗斯寡头巨富的豪华游艇和其他名贵财产，各国的盘算是狠踩这些富豪的痛处，让他们去向普亭施压，劝他停止在乌克兰的战争。
例如意大利，当局已到各风光最美的景点，扣下价值总计1.43亿欧元（1.56亿美元）的游艇和别墅。提姆琴科（Gennady Timchenko）的超级游艇「Lena」，已火速被意大利金融警察在San Remo港扣押。
摩达雪夫（Alexei Mordashov）名下65公尺长的「Lady M」游艇，也在邻近的Imperia被扣，这艘游艇估计价值6,500万欧元。他在Tuscany和Como两地的别墅也已被扣押。
至于尤斯马诺夫（Alisher Usmanov）位于全球顶尖富豪豪宅聚集区Sardinia北部海岸的别庄，根据意大利新闻通信社LaPresse的报导，现在已被义国政府扣住。先前传出德国在汉堡港扣押了他的游艇「Dilbar」，但德国官方已否认。有消息说，情况是船若要离港须获得批准。
另外，根据英国的官方数据，伦敦西北名宅、位于Highgate的Beechwood House也是尤斯马诺夫名下财产。
支持这些扣押行动的人士说，盯住这些寡头就是盯住普亭，因为「普亭的钱都让这些人保管」。
全美房价最难负担城市 圣荷西、旧金山上榜
世界新闻网
02/14/2022
根据「全国房地产经纪人协会」(National Association of Realtors)7日公布最新报告，创纪录高房价与低库存，正替购房者造成负担能力危机。协会资深经济学家伊维杰洛 (Nadia Evangelou)表示，由于供应有限，负担能力问题更加突显；薪资可能增加，但远不及房价上涨脚步。
报告指出，在全国范围内，自2019年以来，房价已上涨约30%，一般房屋成本约比疫情前增加8万元。于此同时，截至去年12月底，房屋库存降至约100万间可供出售的历史新低。研究发现，持续上涨房价已限制买家可购得的房屋数量，买家的选择更少，因可供出售的房源明显减少。
伊维杰洛表示，受到高房价与低库存影响最严重的购屋者，是收入在5万至7万5000元之间的民众。报告发现，这个族群的买家最高可负担房价为32万5110元，从疫情爆发前以来，他们能够负担得起的房源比例下降6%。研究人员也发现，和2019年相比，这些潜在买家能负担得起的房源数量，减少63%。
年收入在7万5000元至10万之间的购屋者，也受到伤害。此一族群可负担得起的最多房价为43万3480元。考虑到房价门槛，这个年收入族群购房者有能力购买全国51%得待售房屋、或为近50万间房屋中的24万5300间房。2019年，同样族群买家可买得起58%待售房。疫情期间，这一收入群体家庭的买房负担能力降低7%。每65个家庭只有一个可买房源；2019年是每24户家庭有一个房源可买。
买房地点也是关键。报告发现，对于年收入7万5000元至10万元之间的购房者来说，可购得房屋最少的城市是圣荷西，每3528户家庭中，仅有一户可负担房屋。其次是加州千橡市(Thousand Oaks)与文图拉(Ventura)、圣地牙哥、洛杉矶、西雅图、旧金山、盐湖市与奥斯汀。
部分城市房屋的可负担性因疫情而改善，例如旧金山、圣荷西与华府。较高收入加上较低贷款利率，以及比其他城市房价上涨速度较慢等因素，促使房屋更可负担。但由于库存量创历史新低，可供选择房屋也相对减少。与2019年12月相较，旧金山年收入在10万元至12万5000元之间家庭，目前可购得房屋数量减少180间。针对12万5000元至15万元之间家庭，与疫情前相比，可购得的可负担房屋减少约300间。
Realtor.com首席经济学家赫尔(Danielle Hale)表示，一般来说，薪资增加使买家更能负担得起买房。但由于过去几年房屋库存减少，尽管薪资上涨，现今大型科技市场买家实际上可买得起的房屋数量，比前两年少。
由于持续库存短缺与利率可能上涨，除非有更多房源供应，否则购房将变得更具挑战。在圣荷西，每3528户年收入在7万5000元至10万元之间的家庭，仅有一间可负担房屋。根据皮尤研究中心(Pew Research Center)，圣荷西一个四口之家收入在此范围内、被视为中产阶级。这个数字相当惊人，尽管皮尤研究中心将一般中产阶级的收入范围定于较高的10万元至12万5000元之间。
利率看涨没降温 买家连夜排队抢房
世界新闻网
02/09/2022
近日贷款利率渐趋上涨，联准会明确表示今年利率还将上升。有不少民众鉴于高房价，打算等房价增长放缓再入市。然而目前房市却呈另一番景象，丝毫没有降温迹象。近日在河滨县门尼菲市（Menifee）一新楼盘开售时，竟有民众连夜排队抢房，宛如黑色星期五抢购盛况。
房地产经纪Evan指出，近日在门尼菲市名叫Sky View的新楼盘开卖，前一晚就有很多买家来排队看房。每个人都带着躺椅，可谓「有备而来」。Evan表示，该建筑商不竞价，也不加价，因此就得排队抢。这里的房子为独栋屋，价格在65万5000元至72万3000元之间。Evan在安大略（Ontario）负责的新楼盘第三期一上市，也是两天就卖光，其中不乏华人买家。安大略的房子也是独栋屋，价格在67万至72万元之间。
另一位房产经纪Amy指出，奇诺（Chino）一个新楼盘上市，排队看房者不下200人。另一新楼盘上市，半小时就聚集了100多位看房人，放出三个新房，最终三个由全现金买家买到。西柯汶那（West Covina)市一栋房屋近期收到破纪录的120个出价（Offer）。Amy表示，最近这样抢房的案例还有很多，房市实在太热了。
华人地产专家袁立功说，今年2、3月房市的抢购热潮将更明显。主要有两个原因，一是房源少，二是民众想要在利率真正上涨前抓紧时间入场抢房；从感恩节、圣诞节到过年，冬季市场的房源一般会更少一些；其次是有民众想在3月份联准会宣布涨息前尽快入场抢购。他认为联准会今年可能会涨四次利率，分别在3月、6月、9月和12月，每次涨幅0.25%。
袁立功认为，利率上涨会让房市慢慢降温。不过即使今年会涨四次，且一年涨幅达1%，但对条件好的贷款人最多也只是5%至6%的贷款利率，在历史上不算高。1990年代买房时，贷款利率都是10%以上。
民众目前在房源不多下抢房，导致南加州房价比去年同期大幅上涨，而销售量下滑。根据加州地产经纪协会（California Association of Realtors）今年1月公布的数据，南加州12月房屋销售量与去年同期相比下降10.7%，房价却上升15.4%。
全美地产协会国际课程教师吴程远分析说，房市火热，除了投资人对利息上涨消息感到忧虑外，通货膨胀的速度、建材成本的上涨，与房屋依然供不应求等因素，都让投资人想要抓紧入场。「房价持续上涨也带动产业税上升，入场的时机若太晚，产业税也将成为房屋持有人长期的沉重负担。在这波疫情中，疫苗接种比率提高，让不确定的因素降低，让许多民众对于未来经济前景持乐观态度，而在投资晚不如早的心态下，对于房市有推波助澜的效果。」
吴程远还表示，在股市混沌不明的情况下，股民更多关注房地产这种保值性高的资产，也促使部分投资人将股市资金转移至房市。
疫期房屋增值 首购族重贷套现 再买第二套房
世界新闻网
02/04/2022
南加州地产市场飞涨，至今已超过一年半以上。一些在疫情前或刚开始时就买房的年轻首购族，得益于这一波飞涨，资产也急速增加，而通过重贷可以取出增值部分，作为第二栋房的首付。于是在短短两年内，不少年轻人从租房族摇身一变，迅速成为可以购买投资屋做房东的中产阶级了。
根据加州房地产经纪人协会的历史数据，2020年2月至5月时，因疫情刚开始，地产市场许多交易停止，因此价格受到一定影响。但6月在封城一段时间后恢复一些交易活动，当月价格已经和同年1月，也就是疫情之前的价格持平了。数据显示，当月洛杉矶县独立屋房价中位数为61万9320元。到了2021年的12月，洛县独立屋房价中位数已经到了82万6500元。也就是说，在18个月期间，涨幅达到33%。
联准会是在2020年3月时紧急降息，很快便吸引许多房屋买家涌入，据业内人士普遍观察，当时都是一批首购族年轻人。也就是说，若是在那时开始看房买房的这些首购族，光是在疫情期间，持有房屋的中位数涨幅就超过了33%。这一年多以来虽然几乎没有还掉太多本金，但由于房屋本身增值，如果将房子重新估价贷款，仍可以立即贷出一笔钱来，将这笔钱作为投资屋的首付。而只要能付得起首付，每月的还款大多可以有租金收入覆盖，压力并不会很大。
华裔王先生就是千禧世代，他在疫情前就在圣盖博谷购买了一处全新康斗自住，交房当时已经开始疫情。刚住了一年之后，也就是2021年的4月，这处康斗就涨价不少，他和妻子又决定在休士顿买一栋投资房。虽然是新建楼盘，但价格才24万元，刚挂上网就租出去了，月租1950元。不仅完全能应付地税、贷款、保险、管理费等，每月还有少许盈余，让他更有支付能力。于是两个月前，他在休士顿又再买了一栋小屋。因此在整个疫情的两年期间，他从无房族变成了拥有三处房产的房东。这也得益于低利率以及房价飞涨。
而刚在去年才买了一栋小康斗的R先生，最近也在计划买第二栋房投资用。虽然收入有限，但得益于股市大好，加之因自住屋只用了自己收入来贷的，因此还能用妻子的收入以及未来的租金收入，趁现在利率还好，足够再买一个不错的房子。
佳信贷款总裁刘艳秋（Donna Chao）表示，以她在罗兰冈分公司的业务数据为例，2020年所有重贷案例中，还只有15%是取出现金（cashout）的，其他的重贷都是只为低一点的利率。到了2021年，取出现金的客户达到了37%。「一般cashout几乎都是为了买房子的，要把equity（净值）拿出来做首付」，她表示。她的这家分公司的数据还显示，2020年所有买房贷款的案例中，投资屋只占9%，只有36个客户是贷款来买投资屋的。到了2021年，投资屋占了18%，一共有205个客户贷款来买投资屋。
刘艳秋表示，确实有很多买家在疫情前刚买了第一栋自住屋，而在过去两年这栋房子涨价不少，于是增值的部分可以通过重贷取出现金来，作为首付。不过她也强调，前提仍然是收入要合格。而投资屋未来的租金，也会被计入收入，因此还可以再多贷一部分，从而就够买下房子了。只要第一栋房子已经买了超过180天，再做重贷就都是允许的。
房地产专家观察：利率上升反造成买家抢入市
世界新闻网
02/01/2022
联准会明白表示今年利率将上升，高多少会影响房屋买家的购买力。但是，也有专家认为，湾区买家普遍富裕，能够承受利息增加带来的负担；而另一方面来说，近来许多买家由于预期涨息，反而加紧入市，使得原本就已紧俏的市场更添竞争。
联准会已经表示今年将增加利率，而且是不排除每次会议都加息。依照圣荷西信使报报导，过去一个月来，由于利率增加，已经导致房屋买家的每月贷款还款金额上涨了近7%。随着之后的利率继续上涨，房地产买家的负担将会更为沈重。
在2021年12月23日时，30年期的平均房贷利率为3.05%；但是到了今年的1月27日，已经增加至3.55%，达到新冠肺炎疫情以来最高的情况。
虽然利率增加会影响房地产的可负担性，然而，许多湾区地产经纪人认为，利率增加所造成的影响，对于湾区的很多买家来说，差别并不太大。因为，大部分的湾区地产买家本来就是高收入，属于富裕的阶层。这些人在做贷款时，本身就是非常合格的借款方，能够承受利息增加后的负担。
JVM Lending贷款公司业者福尔西斯（Jay Voorhees）就表示：「我多数的客人很有钱，他们借款没问题。」
他进一步举例，以50万的房屋贷款为例，利率每增加一个跳动点，每月的还款金额大约会增加150元。对于湾区动辄上百万、甚至数百万元房屋来说，这点增加的金额并不算太严重。事实上，湾区9个县在2021年时，独立屋的中位价已经达100万元，而在旧金山县、圣他克拉拉县，以及圣马刁县，独立屋的中位价更是超过150万美元。
报导指出，在湾区高房价的环境之下，多数买家都必须符合超过97万800元、「巨额贷款」（jumbo loan）的资格。而要获得这种贷款，必须通过严格的财务审批，然而贷款成功后，这些贷款的利率通常也较低，可能比普通贷款低0.5个百分点。
当然，并非所有人的经济条件都如此优渥。湾区原本的房价就非常昂贵，在利率升高的情况之下，恐怕使得许多家庭更难负担购买自己的房屋。加州房地产经纪人协会（California Association of Realtors）的数据就显示，在十年前，大约有45%的家庭可以负担一套独立屋；但是时至今日，每5户湾区家庭，只有1户能够负担中位价格的独立屋，也就是仅20%的家庭够有足够的够买力。
依照房地产网站Zillow估计，在旧金山和东湾，2021年房价比起先前上涨17%，从原本的117万美元上涨至137万元。南湾硅谷的圣他克拉拉县，房屋中位价格也同样上涨17%，从131万元上涨至154万元。
Zillow的资深经济学家塔克（Jeff Tucker）指出，利率上调比原先的预期更为突然，但是美国的房价还是持续飙高。包括市场库存低、首次购房者加入购买，以及需要更多空间的换房族需求增加等，都是推动房产价格攀高的因素。
塔克认为，其实以目前的利率来说，还是处于很低的水平，而由于对未来利率是否还会继续上调的不确定性，反而影响了买家心里，可能促使了、更多买家入市，「毕竟买家也不清楚利率将会涨到什么境界。」
房价和租金 虎年更威猛 卖方仍占优势
世界新闻网
02/01/2022
纽约市房市在2021年下半年逆转了上半年的跌幅，无论房价还是租金都有大幅回升；房产网站StreetEasy撰文表示，下半年房市回暖对2022年纽约房市来说喜忧参半，喜的是对于房屋交易市场来说，预计2022年将继续复苏进程，卖方可占尽优势；忧的是对于买方来说，也意味着2022年的房价可能更贵，租金也会继续上涨。
•折扣减少 明年第一季租房市场企稳
StreetEasy预计，由疫情引起的租房市场萧条2022年将终结，租房市场库存可能大量增加；由于需求回升以及折扣流行，纽约市的租金水平今年夏秋已经恢复至疫情前的水平；根据StreetEasy对纽约租房市场折扣进行的研究，2021年第一季度的折扣率创历史新高，曼哈顿的折扣率达到42.8%，全区共有2万4361套房屋提供免租金折扣，到第三季则再创新高，达到2万4751套。
根据研究，大部分房屋的租金都已在一年之内恢复到疫情前的水平，StreetEasy预计提供租房折扣房屋数量在2022年第一季将再创新高，水平将与2021年相当，而届时会出现更多租房库存，这些添加的库存则不会再提供折扣，租客将面临总租金升高，许多人可能无法负担目前租住的房屋而被迫搬走，从而进一步推高明年第一季租房市场的需求。
不过，根据历史趋势，冬季搬来纽约市居住的人数较少，再加上疫情之下居家办公仍是主流，2022年第一季市场上租客的数量将不如2021年第三季；而面对更多的库存，意味着总体租金水平在2022年第一季将维持稳定或有所下降，但持续时间可能较短，因为到夏季时租金必定会再次上涨。
•国际需求将推动豪宅价格上涨
StreetEasy预计，2022年的卖方市场将继续上演双城记，一方面豪宅售价在连续三年增长放缓后将恢复上涨，另一方面中低端房屋的售价将保持平稳。
目前豪宅市场势头良好，曼哈顿和布鲁克林高端房屋售价上涨迅速；疫情期间科技股猛涨，富人积累大量财富；同时，美国政府已经允许完全接种的国际游客来美，可能导致更多国际买家来纽约市投资住宅，需求推高导致价格上涨。
不过，中低端房屋售价将难现涨势，疫情产生的经济危机余波犹在，许多纽约市民仍深受影响；数据显示，布碌仑和皇后区低端房屋售价2021年第三季跌幅最猛；当然这种情况对潜在买家可能是好事，但对房屋所有者来说则是坏事，低价房需求不足可能进一步导致价格降低，房屋所有者的投资权益受损。
•房屋销售市场仍持续回暖
纽约房屋销售市场过去三到四年受非理性市场行为影响严重；2013年到2015年，房价每年猛涨10%，主要因为房屋投机叠加新建成本增加，这导致豪宅库存过剩，房价在2018年至2020年下滑；然而疫情却导致纽约市总体房价三年来首次上涨，疫情开始时房价跌幅已经足够，超低利率则催生需求猛增，房屋交易随后连创纪录，房价又有所回暖，交易行为也比几年前理性许多。
StreetEasy预计，2022年房市回暖将持续，不会再出现另一场危机，因此也不会出现外部需求急速上升，房价走势将最终取决于供给端如何定价，也就是新建房屋、开发商和卖家；需求端方面，预计2022年买家遇到的降价机会较少，目前上市销售的房屋平均售价低于要价，这种情况2022年可能发生改变。
•商圈附近房价将持续上涨
尽管疫情仍未结束，纽约市的生活已基本恢复正常，购物、餐厅堂食、夜生活都一重开，因此生活的便利性对收入水平较高的市民来说再次变得重要起来；StreetEasy预计，2022年曼哈顿繁华街区的房屋将继续上涨，包括苏活区(SoHo)、西村(West Village)和熨斗区(Flatiron)，布碌仑(布鲁克林)登波(Dumbo)、格林堡(Fort Greene)、Bushwick等餐饮和夜生活较为方便的社区，也将吸引更多买家。
房租月月涨 热门城市飙4成…1/4房客逾半月薪缴租金
世界新闻网
02/01/2022
华盛顿邮报(WP)报导，全国租金连月上涨，但近期涨幅更剧烈也更普遍，迫使全国数百万人重新评估其生活情况，寻求搬至其他地方居住。
Jan 20, 2022
根据房地产经纪公司Redfin数据，去年平均每月租金增加14%至1877元，纽约市、德州奥斯汀(Austin)和迈阿密涨幅甚至高达40%。
根据纽约联邦储备银行(Federal Reserve Bank of New York)日前公布的报告，今年美国人预期租金会再上涨；与此同时，许多地区的租金冻结和禁止逼迁令也已到期。
房地产经纪公司Redfin首席经济学者戴柔．菲尔韦瑟(Daryl Fairweather)表示：「2021年下半年租金狂涨，新冠肺炎疫情使经济暂缓，如今万物待兴，通膨攀升，租金也上涨，大家开始发现自己没有预期那么多的可支配收入。」
租金高涨估计也是未来数月通膨的主要驱力，住房成本占美国三分之一的消费者物价指数，这是依据当前房屋租金率计算而来。不过，经济学者指出，房租上涨会落后9至12个月，才会反映在通膨数据中。
不动产资讯公司CoreLogic首席经济学者诺萨夫特(Frank Nothaft)表示，因此就算消费者物价指数中的所有其他要素都下降，只要房租上涨，就可能使今年通膨指数继续高涨。
新冠疫情加深生活中许多面向的不平等，住房成本也不例外；屋主因低利率和房价上涨而获益，房客则面临住屋成本上涨；经济学者表示，房租跟食物或天然气等其他消费品类别不同，由于住房涉及年租约和长期房贷，一旦住房成本上涨，便很难快速跌回去。
根据哈佛大学住房研究联合中心对2018年人口普查数据的分析，1100万户家庭，或者每四名租客便有一人花逾一半月薪在房租上；专家表示，如今这个数字恐怕更高。
华邮指出，根据全国房客访问，许多房客开始寻找其他租屋选择；许多人考虑搬家，包括从德州首府奥斯汀搬至维吉尼亚州首府里奇蒙(Richmond)，或从纽约搬到德拉瓦州多佛(Dover)。
Jan 17, 2022
然而随着经济逐渐复苏，民众重返大城市，公寓住房率也回升；菲尔韦瑟表示，房价、贷款率和租屋需求上升，房东大有调涨房租的空间。
拜登政府也开始重新安排「紧急房租援助计划」(Emergency Rental Assistance Program)中未使用的465亿元，协助华府、休士顿和圣地牙哥等城市的居民减轻房租和水电费的负担；拜登总统也承诺，未来三年将增加近10万户可负担住房。
通膨伤「薪」 劳工去年收入减2.4% 学者：今年工资缓增
世界新闻网
01/31/2022
新闻周刊报导，服务于私人产业的美国劳工在2021年里，虽获得4.7%的史上最高平均加薪幅度，却因为通货膨胀严重，食物、汽油等价格飙至近40年新高，导致实质收入其实缩水2.4%。展望2022年趋势，经济学者指出，工资仍将继续调高，但速度将较去年缓慢。
报导指出，劳工统计局数据显示，2021年里只有休闲娱乐及餐旅业领域的劳工获得加薪幅度足以抵抗物价飞涨。
休闲娱乐及餐旅业时薪员工在2021年平均加薪14%，薪资价码来到19.57元。而在2021年里，做为通货膨胀指针的消费者物价指数(CPI)则增加了7%。
其他私人产业劳工的加薪幅度，则都赶不上通膨。报导指出，专业人士及商业服务业，6.2%调薪幅度仅次于休闲娱乐及餐旅业。专业人士及商业服务业包括会计师、律师、建筑师、图像设计师、管理顾问、清洁工、广告公司员工、办公室行政人员及电话客服中心员工，2021年整体平均时薪来到37.81元。
运输及仓储业、零售贸易业员工2021年则都有大约5%加薪。
受到疫情，大批劳工提前退休，某些职业妇女被迫离开职场在家照顾小孩。雇主面临人力短缺，则想尽办法招致员工。
ZipRecruiter网站首席经济学者茱莉亚‧波拉克(Julia Pollak)分析，如今雇主为了吸引劳工，推出各式各样的诱因。她说，长年以来统计数字显示，平均每个职缺有2.4名失业者争取，「现在则是平均每个职缺有0.6名失业者争取，各行各业都展开抢人大作战」。
报导指出，2021年加薪幅度最大的职缺是低薪劳动工作，休闲娱乐及餐旅业里的某些非管理阶层员工，加薪幅度甚至将近16%，包括餐厅、酒吧、饭店、博物馆、游乐园、运动场、赌场的时薪制劳工。
经济专家分析，美国劳工在2022年仍可望继续获得加薪，只不过速度将比去年较为缓慢，至于加薪幅度能否超过通膨则有待观察。
Hotter inflation could mean higher tax bills for Americans in these states
Some Americans could see higher state tax bills as inflation spirals higher
By Megan Henney | FOXBusiness
11/12/2021
Millions of Americans could be in store for higher taxes as spiraling inflation pushes consumer prices higher.
The phenomenon, known as “bracket creep,” results when taxpayers are pushed into higher-income brackets even though their purchasing power is essentially unchanged due to steeper prices for everyday goods.
Although the IRS adjusts federal income taxes for inflation, a recent analysis published by the Tax Foundation shows that 15 states fail to account for inflation when drawing the brackets for taxes on wage and income. Another 18 states do not index personal exemption tax to inflation.
Altogether, 22 states have at least “one major unindexed provision,” which could mean higher taxes for millions of taxpayers amid a months-long inflation spike that has shown no sign of slowing down.
Essentially, when tax brackets, the standard deduction or personal exemptions are not adjusted for inflation, that money loses value due to the higher price that consumers are paying for things like food, rent and gasoline, said the analysis, authored by Tax Foundation’s vice president of state projects, Jared Walczak.
“Bracket creep occurs when more of a person’s income is in higher tax brackets because of inflation rather than higher real earnings,” Walczak said.
The so-called “hidden tax” is most likely to affect residents living in states where taxes are not indexed to inflation, meaning there’s no automatic cost-of-living adjustment built into the tax provision in order to keep pace with inflation. States with an income tax that is not indexed to inflation include Alabama, Connecticut, Delaware, Georgia, Hawaii, Kansas, Louisiana, Maryland, Mississippi, New Jersey, New Mexico, New York and Oklahoma.
For instance, a hypothetical Delaware resident who earned $60,000 in taxable income in 2019 and now makes $64,000 has not actually seen an increase in real income; the $64,000 she earns today has about the same purchasing power as the $60,000 she made in 2019, Walczak wrote.
On top of that, because her state’s income tax brackets are not indexed to inflation, that higher salary pushes her into a higher property tax rate (6.6%), whereas before she was paying a rate of 5.5%. Though the resident’s purchasing power is unchanged, her tax bill rises by $264.
“The absence or insufficiency of cost-of-living adjustments in many state tax codes is always an issue, as it constitutes an unlegislated tax increase every year, cutting into wage growth and reducing return on investment,” Walczak wrote. “During a period of higher inflation, however, the impact is particularly significant.”
The analysis comes as the government released new data this week reporting that prices for U.S. consumers surged 6.2% in October compared with a year earlier. So-called core prices, which exclude the more volatile measurements of energy and food, rose 4.6% over the past year. Both are the largest increases in 30 years.
Rising inflation is eating away at strong gains and wages and salaries that American workers have seen in recent months (average hourly wages in the U.S. actually fell 1.2% last month compared with October 2020 when accounting for inflation).
Economists expect the spike to last well into 2022: A new Goldman Sachs analyst note published on Sunday warned that inflation metrics will remain “quite high for much of next year” until global supply chain bottlenecks clear up.
“It is now clear that this process will take longer than initially expected, and the inflation overshoot will likely get worse before it gets better,” the Goldman economists wrote.
通膨导致薪水推高级别 纽约等州缴税负担加重
世界新闻网
11/12/2021
受到通货膨胀影响，民众帐面上薪水看似增加，缴税时被推上税率较高的税收级距(tax bracket，又称税收级别)，形同税务负担变重，这种「税级攀升」(bracket creep)状况可能将出现数以百万计的纳税人身上，尤其是住在纽约州、新泽西州、马里兰州及夏威夷州等十多州的居民。
通膨因素之下万物齐涨，民众帐面薪水虽然变多，但消费能力基本上没有改变。然而，薪酬变高却让纳税人因此被推上税率较高的税收级距，「税级攀升」的结果变是个人所得税负担变重。
国税局(IRS)将通膨因素纳入联邦所得税计算，但保守派智库「税务基金会」(Tax Foundation)日前公布研究报告指出，全美有15州规画州民个人所得税税收级距时，并没有把通货膨胀列入考量，至少有18州的个人免税额(personal exemption)计算，并未纳入通膨因素。
「税务基金会」指出，综合看来，全美有22州州法当中至少存在一项未随物价连动(unindexed)税制条款，导致纳税人在物价连续数月走高之际，还要面临更重的缴税负担。
撰写这份研究报告的「税务基金会」州税计划部副总监瓦查克(Jared Walczak)分析，税收级别、标准扣除额(standard deduction)或个人免税额如果没有纳入通膨因素，金钱等于在高物价之下贬值，消费者购买食物、汽油及缴房租，通通受到冲击。
州税如果没有把通膨列入计算的机制，居民犹如面临「隐藏税」(hidden tax)。阿拉巴马州、康乃狄克州、德拉瓦州、乔治亚州、夏威夷州、堪萨斯州、路易西安纳州、马里兰州、密西西比州、新泽西州、新墨西哥州、纽约州及奥克拉荷马州，州法当中的个人所得税计算，都没有纳入通膨连动因素。
瓦查克举例说，一名德拉瓦州居民如果2019年应税收入(taxable income)为6万元，现在应税收入增为6万4000元，受到通货膨胀影响，现在的购买能力其实跟2019年相差不大，由于德拉瓦州州税税收级距并未考虑通膨因素，2019年缴税时房地产税率(property tax rate)为5.5%，现在则因帐面收入增加，被推上税率6.6%的更高级别，要缴更多税。
瓦查克在报告中指出，通货膨胀长期存在的期间，税级攀升将对民众带来「特别重大的打击」。
您的税档变了吗？IRS因通胀上调联邦收入税门槛
来源：美国中文网
11/10/2021
周三国税局（IRS）宣布，2022年联邦收入税的边际税率不变，但是考虑到通货膨胀，每档税率对应的收入区间将有所上调，另外最高抵免额度也有所提高。
2022年，调整后的个人报税者边际税率为：
10%: 不超过$10,275的收入部分
12%: $10,275到$41,775之间的收入部分
22%: $41,775到$89,075之间的收入部分
24%: $89,075到$170,050之间的收入部分
32%: $170,050到$215,950之间的收入部分
35%: $215,950到$539,900之间的收入部分
37%: 超过$539,900的收入部分
（以上收入均指调整后的应缴税收入）
夫妻合报的边际税率如下：
10%: 不超过$20,550的收入部分
12%: $20,550到$83,550之间的收入部分
22%: $83,550到$178,150之间的收入部分
24%: $178,150到$340,100之间的收入部分
32%: $340,100到$431,900之间的收入部分
35%: $431,900到$647,850之间的收入部分
37%: 超过$647,850的收入部分
（以上收入均指调整后的应缴税收入）
调整后，夫妻合报的最高档税率对应年收入上调了将近2万元。实际上，所有税档对应的收入水平较2021年都上调了3%左右。这一上调幅度是近四年来的最大值。
另外，对于个人报税者来说，联邦收入税的最高抵免额调涨了400元至12950元；一家之主的最高抵免额上调了600元至19400元；夫妻合报的最高抵免额则上调了800元至25900元。
每年，IRS都会根据通胀调整税率对应的收入水平。周三劳工部数据显示消费者价格指数同比上涨了6.2%，是自1990年来的最大年度增幅。
IRS provides tax inflation adjustments for tax year 2022
R-2021-219, November 10, 2021
WASHINGTON — The Internal Revenue Service today announced the tax year 2022 annual inflation adjustments for more than 60 tax provisions, including the tax rate schedules and other tax changes. Revenue Procedure 2021-45 PDF provides details about these annual adjustments.
Highlights of changes in Revenue Procedure 2021-45:
The tax year 2022 adjustments described below generally apply to tax returns filed in 2023.
The tax items for tax year 2022 of greatest interest to most taxpayers include the following dollar amounts:
- The standard deduction for married couples filing jointly for tax year 2022 rises to $25,900 up $800 from the prior year. For single taxpayers and married individuals filing separately, the standard deduction rises to $12,950 for 2022, up $400, and for heads of households, the standard deduction will be $19,400 for tax year 2022, up $600.
- The personal exemption for tax year 2022 remains at 0, as it was for 2021, this elimination of the personal exemption was a provision in the Tax Cuts and Jobs Act.
- Marginal Rates: For tax year 2022, the top tax rate remains 37% for individual single taxpayers with incomes greater than $539,900 ($647,850 for married couples filing jointly).The other rates are:
35%, for incomes over $215,950 ($431,900 for married couples filing jointly);
32% for incomes over $170,050 ($340,100 for married couples filing jointly);
24% for incomes over $89,075 ($178,150 for married couples filing jointly);
22% for incomes over $41,775 ($83,550 for married couples filing jointly);
12% for incomes over $10,275 ($20,550 for married couples filing jointly).
The lowest rate is 10% for incomes of single individuals with incomes of $10,275 or less ($20,550 for married couples filing jointly).
- For 2022, as in 2021, 2020, 2019 and 2018, there is no limitation on itemized deductions, as that limitation was eliminated by the Tax Cuts and Jobs Act.
- The Alternative Minimum Tax exemption amount for tax year 2022 is $75,900 and begins to phase out at $539,900 ($118,100 for married couples filing jointly for whom the exemption begins to phase out at $1,079,800). The 2021 exemption amount was $73,600 and began to phase out at $523,600 ($114,600 for married couples filing jointly for whom the exemption began to phase out at $1,047,200).
- The tax year 2022 maximum Earned Income Tax Credit amount is $6,935 for qualifying taxpayers who have three or more qualifying children, up from $6,728 for tax year 2021. The revenue procedure contains a table providing maximum EITC amount for other categories, income thresholds and phase-outs.
- For tax year 2022, the monthly limitation for the qualified transportation fringe benefit and the monthly limitation for qualified parking increases to $280.
- For the taxable years beginning in 2022, the dollar limitation for employee salary reductions for contributions to health flexible spending arrangements increases to $2,850. For cafeteria plans that permit the carryover of unused amounts, the maximum carryover amount is $570, an increase of $20 from taxable years beginning in 2021.
- For tax year 2022, participants who have self-only coverage in a Medical Savings Account, the plan must have an annual deductible that is not less than $2,450, up $50 from tax year 2021; but not more than $3,700, an increase of $100 from tax year 2021. For self-only coverage, the maximum out-of-pocket expense amount is $4,950, up $150 from 2021. For tax year 2022, for family coverage, the annual deductible is not less than $4,950, up from $4,800 in 2021; however, the deductible cannot be more than $7,400, up $250 from the limit for tax year 2021. For family coverage, the out-of-pocket expense limit is $9,050 for tax year 2022, an increase of $300 from tax year 2021.
- The modified adjusted gross income amount used by joint filers to determine the reduction in the Lifetime Learning Credit provided in § 25A(d)(2) is not adjusted for inflation for taxable years beginning after December 31, 2020. The Lifetime Learning Credit is phased out for taxpayers with modified adjusted gross income in excess of $80,000 ($160,000 for joint returns).
- For tax year 2022, the foreign earned income exclusion is $112,000 up from $108,700 for tax year 2021.
- Estates of decedents who die during 2022 have a basic exclusion amount of $12,060,000, up from a total of $11,700,000 for estates of decedents who died in 2021.
- The annual exclusion for gifts increases to $16,000 for calendar year 2022, up from $15,000 for calendar year 2021.
- The maximum credit allowed for adoptions for tax year 2022 is the amount of qualified adoption expenses up to $14,890, up from $14,440 for 2021.
More Information
- News Release IR-2021-216, IRS announces 401(k) limit increases to $20,500.
IRS announces 401(k) limit increases to $20,500
R-2021-216, November 4, 2021
WASHINGTON — The Internal Revenue Service announced today that the amount individuals can contribute to their 401(k) plans in 2022 has increased to $20,500, up from $19,500 for 2021 and 2020. The IRS today also issued technical guidance regarding all of the cost‑of‑living adjustments affecting dollar limitations for pension plans and other retirement-related items for tax year 2022 in Notice 2021-61 PDF, posted today on IRS.gov.
Highlights of changes for 2022
The contribution limit for employees who participate in 401(k), 403(b), most 457 plans, and the federal government’s Thrift Savings Plan is increased to $20,500, up from $19,500.
The income ranges for determining eligibility to make deductible contributions to traditional Individual Retirement Arrangements (IRAs), to contribute to Roth IRAs, and to claim the Saver’s Credit all increased for 2022.
Taxpayers can deduct contributions to a traditional IRA if they meet certain conditions. If during the year either the taxpayer or the taxpayer’s spouse was covered by a retirement plan at work, the deduction may be reduced, or phased out, until it is eliminated, depending on filing status and income. (If neither the taxpayer nor the spouse is covered by a retirement plan at work, the phase-outs of the deduction do not apply.) Here are the phase-out ranges for 2022:
- For single taxpayers covered by a workplace retirement plan, the phase-out range is increased to $68,000 to $78,000, up from $66,000 to $76,000.
- For married couples filing jointly, if the spouse making the IRA contribution is covered by a workplace retirement plan, the phase-out range is increased to $109,000 to $129,000, up from $105,000 to $125,000.
- For an IRA contributor who is not covered by a workplace retirement plan and is married to someone who is covered, the phase-out range is increased to $204,000 to $214,000, up from $198,000 to $208,000.
- For a married individual filing a separate return who is covered by a workplace retirement plan, the phase-out range is not subject to an annual cost-of-living adjustment and remains $0 to $10,000.
The income phase-out range for taxpayers making contributions to a Roth IRA is increased to $129,000 to $144,000 for singles and heads of household, up from $125,000 to $140,000. For married couples filing jointly, the income phase-out range is increased to $204,000 to $214,000, up from $198,000 to $208,000. The phase-out range for a married individual filing a separate return who makes contributions to a Roth IRA is not subject to an annual cost-of-living adjustment and remains $0 to $10,000.
The income limit for the Saver’s Credit (also known as the Retirement Savings Contributions Credit) for low- and moderate-income workers is $68,000 for married couples filing jointly, up from $66,000; $51,000 for heads of household, up from $49,500; and $34,000 for singles and married individuals filing separately, up from $33,000.
The amount individuals can contribute to their SIMPLE retirement accounts is increased to $14,000, up from $13,500.
Key employee contribution limits that remain unchanged
The limit on annual contributions to an IRA remains unchanged at $6,000. The IRA catch-up contribution limit for individuals aged 50 and over is not subject to an annual cost-of-living adjustment and remains $1,000.
The catch-up contribution limit for employees aged 50 and over who participate in 401(k), 403(b), most 457 plans, and the federal government’s Thrift Savings Plan remains unchanged at $6,500. Therefore, participants in 401(k), 403(b), most 457 plans, and the federal government’s Thrift Savings Plan who are 50 and older can contribute up to $27,000, starting in 2022. The catch-up contribution limit for employees aged 50 and over who participate in SIMPLE plans remains unchanged at $3,000.
Details on these and other retirement-related cost-of-living adjustments for 2022 are in Notice 2021-61 PDF, available on IRS.gov.
最新！拜登银行监管新政，个人账户余额过$1万，IRS有权随时查账！
来源: 华人生活网
10/21/2021
0月20日，拜登政府放弃了一项有争议的提议，该提议要求国税局对每年交易金额超过600美元的所有银行账户收集更多数据。
该计划此前受到了共和党议员和银行业代表的广泛批评，称其税务执法策略代表了联邦政府对隐私的侵犯。
不过虽然该提议夭折，但是拜登政府并未完全放弃银行存款这一块的监管。
根据新规定，帐户余额超过1万美金，或者不包括薪资收入的存款、提款总额超过1万元，就会受到国税局加强检查；银行必须把帐户持有人的现金流导入导出汇整数据交给国税局，好让国税局锁定稽查目标。
民众注意的是通过工资收入获得的、自动扣除联邦税的收入的账户不计入其中。领取失业救济金和社会保障等联邦福利的人也可以豁免。
拜登表示：“很多富人为了逃税，每年从美国人民身上骗取数十亿美元。当适用于逃税行为的报告规则松散而模糊时，逃税行为就会猖獗起来。民主党人想要修复这个支离破碎的方法，打击高层的欺骗行为，”
财政部长珍妮特·耶伦(Janet Yellen)在会议上表示：“今天的新提案反映了政府的强烈信念，我们应该瞄准那些顶端的收入规模不付他们欠的税，同时保护美国工人通过设置银行账户阈值为10000美元，为工薪阶层提供豁免和教师和消防员一样。”
她表示，长期以来问题的核心是向IRS报告各种收入的方式存在差异：不透明的收入来源经常逃避审查，而工资和联邦福利通常几乎要完全遵守。这种双重税收制度是不公平的，剥夺了国家用于资助核心优先事项的资源。”
“新规定为了回应对范围的考虑，(国会)制定了一个新办法，包括对工薪阶层和工薪阶层以及联邦项目受益者的豁免。
这些变化将免除数百万美国人的申报要求，并帮助国税局将目标锁定在较富裕的美国人，特别是那些从投资、房地产和其他交易中赚钱的人，这些交易对国税局来说更难追踪。
最初的提议引起了共和党议员的愤怒，他们称这侵犯了隐私，是政府越权的一个例子。
即使修改了提案，参议院的共和党人仍然持批评态度。
爱达荷州共和党参议员迈克·克拉波(Mike Crapo)表示，拜登总统曾经承诺称，不会对年收入低于40万美元的美国人增税，他认为这一门槛应该适用于国税局的申报。
“他们为什么不直接颁布禁令，禁止美国国税局窥探年收入低于40万美元的人的账户呢?”我认为，这是这个方法的发起者应该问的问题。”
另外，银行业代表仍对任何额外的报告要求持怀疑态度，称这将造成负担，尤其是对小型社区银行。
据了解，该提案距离实施还有很长的路要走。该计划目前包括在数万亿美元的社会支出计划中，立法者和白宫已经协商了几个月。如果该方案获得通过并签署成为法律，这项要求要到2022年12月才会生效。
政府估计，税收执法的改善将在未来10年增加6000亿美元的税收收入。
美联邦国税局查帐门槛升至1万 仍遭质疑侵犯隐私
来源：世界新闻网
10/20/2021
美国联邦国税局(IRS)拟查看所有存款馀额逾600元，或一年之内汇入汇出转帐额度超过600元的银行帐户，消息曝光后引发舆论强烈反弹；美国民主党籍国会议员19日达成协议，把查看帐户的适用对象改为存款馀额1万元以上帐户，但共和党方面则说，修正后的门槛仍侵犯民众隐私，“除非大家都不花钱。”
民主党籍麻州联邦参议员华伦(Elizabeth Warren)与参院财政委员会主席、民主党籍俄勒冈州联邦参议员魏登(Ron Wyden)19日下午公布修改后的新版政策。
根据新版规定，帐户馀额超过1万元，或者不包括薪资收入的存款、提款总额超过1万元，就会受到国税局加强检查；银行必须把帐户持有人的现金流汇入汇出彙整资料交给国税局，好让国税局锁定稽查目标。
彙整报告中的现金流不包括薪酬或工资所得，因为这部份原本就在国税局W-2报税表格权限范围；社安金支票也不会纳入现金流彙整报告统计。
国税局打算加强检视馀额600元以上帐户的计画，遭到共和党及金融机构极力反对，理由则是侵犯民众隐私；对于修正之后的新版规定，共和党国会议员也不接受。
共和党籍宾州联邦参议员图米(Pat Toomey)19日在记者会上说：“如果他们把门槛调高到1万元，适用对象仍然几乎包括所有人，还有所有商家。”
“民众平均帐户出入总额，约为6万1000元。”共和党籍爱达荷州联邦参议员克雷波(Mike Crapo)表示：“一般美国百姓都将成为这项计画的调查目标。”
帐户都被监视“除非大家不花钱”
克雷波说，排除薪水收入不计，其实影响不大，绝大多数民众的帐户还是将成为受到加强检视的对象，“除非大家都不花钱”。
面对共和党阵营批评，魏登回应指出：“共和党紧咬这个议题不放，用来做为扯谎藉口，原因是他们明白他们推出的税改政策其实非常失败。”
金融机构组织“美国独立银行家协会”(Independent Community Bankers of America，ICBA)发表声明指出，不管查看帐户的门槛是600元，1万元或10万元，适用对象都将包括数以百万计的消费者以及小型商家。
IRS：海外银行资产和金融账户申报10月15日截止
来源: 华人生活网
10/06/2021
很多华人即便入了美国国籍，但是在中国依旧有银行存款账户，也有人还有一些海外的生意。
大家要注意了，以下情况是要提交《国外银行和金融帐户报告》的。
在一个或多个帐户中有经济利益、有签字权或有其他权力，这些帐户包括在美国境外的银行帐户、经纪帐户、共同基金或其他金融帐户；日历年内任何时候所有外国金融帐户的总价值超过 1万 美元。
国税局(IRS)10月1日提醒美国公民、税法定义居民和任何境内法人实体，提交《国外银行和金融帐户报告》(FBAR) 的延期截止日为今年10 月15日。正常来说申报人若错过今年早些时候的 4 月 15 日年度截止日期，会被自动延期至 10 月 15 日提交FBAR，不需要申请延期。
国税局表示，申报人若受自然灾害影响，FBAR到期日可以要求进一步延长。重要的是，申报者须查看相关的FBAR 救援通知以获取完整信息。
目前由于1万美元这个界限的存在，国税局鼓励美国税务居民或拥有外国帐户的实体(即使是拥有相对较小的帐户)，核查他们是否应就此报告申报。
美国税务居民指的是美国公民、居民或任何境内法人实体，例如合伙企业、公司、有限责任公司、遗产或信託。
国税局表示，申报人不应将FBAR与他们的联邦所得税申报表一起提交。
2020年FBAR必须以电子方式提交给金融罪行加强执法网络 (FinCEN)，并且只能通过BSA电子申报系统网站递交。无法通过电子方式提交FBAR的纳税人必须致电金融罪行加强执法网络(FinCEN)，美国境内拨打800-949-2732，美国境外拨打 703-905-3975。
凡未及时提交FBAR者，可能受到严重的民事和刑事处罚，可能导致罚款或监禁。
但若国税局确定延迟提交的原因合理，则不会惩罚那些延迟提交的FBAR 、报告外国帐户的人。
也有民众此前询问为什么经常看到5万美元的门槛，为什么此文中又说1万美元。这其实就是肥爸与肥咖的区别！
本月截止的是FBAR，也就是华人常说的肥爸。
“肥爸”﹙FBAR, Report of Foreign Bank and Financial Accounts ﹚是奥巴马政府于2009年5月发布税制改革“绿皮书”(The Green Book)中规定的，目的为严查美国境外所得税申报，以确定纳税人的境外所得完整申报，包含所有境外金融机构之账户，原先要求于2009年9月23日前需补申报海外账户。
后来，为了打击海外逃税，IRS又制定了“肥咖”(FATCA, Foreign Account Tax Compliance Act﹚。要求全世界各国银行交出美国税务居民金额美金5万以上的账户资料，企图在未来十年内追回估计超过85亿美元的海外逃税。两者在申报上也有许多区别:
1 美元=6.47人民币
IRS: Oct. 15 FBAR extension deadline nears for foreign bank and financial account holders
IR-2021-196, October 1, 2021
WASHINGTON — The Internal Revenue Service reminds U.S. citizens, resident aliens and any domestic legal entity that the extension deadline to file their annual Report of Foreign Bank and Financial Accounts (FBAR) is Oct. 15, 2021.
Filers missing the April 15 annual due date earlier this year received an automatic extension until Oct. 15, 2021, to file the FBAR. They did not need to request the extension.
Filers affected by a natural disaster may have their FBAR due date further extended. It’s important filers review relevant FBAR Relief Notices for complete information.
Who needs to file?
The Bank Secrecy Act requires U.S. persons to file an FBAR if they have:
- Financial interest in, signature authority or other authority over one or more accounts, such as a bank account, brokerage account, mutual fund or other financial account located outside the United States, and
- The aggregate value of all foreign financial accounts exceeds $10,000 at any time during the calendar year.
Because of this threshold, the IRS encourages U.S. persons or entities with foreign accounts, even relatively small ones, to check if this filing requirement applies to them. A U.S. person is a citizen or resident of the United States or any domestic legal entity such as a partnership, corporation, limited liability company, estate or trust.
How to file
Filers do not file the FBAR with their federal income tax return. The 2020 FBAR must be filed electronically with the Financial Crimes Enforcement Network (FinCEN) and is only available through the BSA E-Filing System website. Those who are unable to e-file their FBAR must call FinCEN at 800-949-2732, or from outside the U.S. at 703-905-3975.
Avoid penalties
Those who don’t file an FBAR when required may be subject to significant civil and criminal penalties that can result in a fine and/or prison. The IRS will not penalize those who properly reported a foreign account on a late-filed FBAR if the IRS determines there was reasonable cause for late filing.
FBAR resources on IRS.gov:
- How to report foreign bank and financial accounts
- International Taxpayers
- IRS FBAR Reference Guide PDF
- FAQs About International Individual Tax Matters
- FinCEN’s website Reporting Maximum Account Value
To help avoid delays with tax refunds, taxpayers living abroad should visit Helpful Tips for Effectively Receiving a Tax Refund for Taxpayers Living Abroad on IRS.gov.
IRS: Report of Foreign Bank and Financial Accounts (FBAR)
Every year, under the law known as the Bank Secrecy Act, you must report certain foreign financial accounts, such as bank accounts, brokerage accounts and mutual funds, to the Treasury Department and keep certain records of those accounts. You report the accounts by filing a Report of Foreign Bank and Financial Accounts (FBAR) on FinCEN Form 114.
Who Must File
A United States person, including a citizen, resident, corporation, partnership, limited liability company, trust and estate, must file an FBAR to report:
- a financial interest in or signature or other authority over at least one financial account located outside the United States if
- the aggregate value of those foreign financial accounts exceeded $10,000 at any time during the calendar year reported.
Generally, an account at a financial institution located outside the United States is a foreign financial account. Whether the account produced taxable income has no effect on whether the account is a “foreign financial account” for FBAR purposes.
But, you don’t need to report foreign financial accounts that are:
- Correspondent/Nostro accounts,
- Owned by a governmental entity,
- Owned by an international financial institution,
- Maintained on a United States military banking facility,
- Held in an individual retirement account (IRA) you own or are beneficiary of,
- Held in a retirement plan of which you’re a participant or beneficiary, or
- Part of a trust of which you’re a beneficiary, if a U.S. person (trust, trustee of the trust or agent of the trust) files an FBAR reporting these accounts.
You don’t need to file an FBAR for the calendar year if:
- All your foreign financial accounts are reported on a consolidated FBAR.
- All your foreign financial accounts are jointly-owned with your spouse and:
- You completed and signed FinCEN Form 114a authorizing your spouse to file on your behalf, and your spouse reports the jointly-owned accounts on a timely-filed, signed FBAR.
Note: Income tax filing status, such as married-filing-jointly and married-filing-separately has no effect on your qualification for this exception.
The FBAR Reference Guide PDF) and FBAR instructions PDF provide more detailed information. The FBAR webinar explains how to calculate the aggregate value of your accounts to figure if you need to file an FBAR.
When to File
The FBAR is an annual report, due April 15 following the calendar year reported.
You’re allowed an automatic extension to October 15 if you fail to meet the FBAR annual due date of April 15. You don’t need to request an extension to file the FBAR.
If you are affected by a natural disaster, the government may further extend your FBAR due date. It’s important that you review relevant FBAR Relief Notices for complete information.
For certain employees or officers with signature or other authority over, but no financial interest in certain foreign financial accounts, the 2018 FBAR due date is deferred to April 15, 2020. See Notice 2018-1 PDF.
How to File
You must file the FBAR electronically through the Financial Crimes Enforcement Network’s BSA E-Filing System. You don’t file the FBAR with your federal tax return.
If you want to paper-file your FBAR, you must call FinCEN’s Regulatory Helpline to request an exemption from e-filing. See Contact Us below to reach this Helpline. If FinCEN approves your request, FinCEN will send you the paper FBAR form to complete and mail to the IRS at the address in the form’s instructions. IRS will not accept paper-filings on TD F 90-22.1 (obsolete) or a printed FinCEN Form 114 (for e-filing only).
If you want someone to file your FBAR on your behalf, use FinCEN Report 114a PDF, Record of Authorization to Electronically File FBARs, to authorize that person to do so. You don’t submit FinCEN Report 114a when filing the FBAR; just keep it for your records and make it available to FinCEN or IRS upon request.
Keeping Records
You must keep records for each account you must report on an FBAR that establish:
- Name on the account,
- Account number,
- Name and address of the foreign bank,
- Type of account, and
- Maximum value during the year.
The law doesn’t specify the type of document to keep with this information; it can be bank statements or a copy of a filed FBAR, for example, if they have all the information.
You must keep these records for five years from the due date of the FBAR.
Exception: An officer or employee who files an FBAR to report signature authority over an employer’s foreign financial account doesn’t need to personally keep records on these accounts. The employer must keep the records for these accounts.
Penalties
You may be subject to civil monetary penalties and/or criminal penalties for FBAR reporting and/or recordkeeping violations. Assertion of penalties depends on facts and circumstances. Civil penalty maximums must be adjusted annually for inflation. Current maximums are as follows:
| U.S. Code citation | Civil Monetary Penalty Description | Current Maximum |
|---|---|---|
| 31 U.S.C. 5321(a)(5)(B)(i) | Foreign Financial Agency Transaction – Non-Willful Violation of Transaction | $12,921 |
| 31 U.S.C. 5321(a)(5)(C) | Foreign Financial Agency Transaction – Willful Violation of Transaction | Greater of $129,210, or 50% of the amount per 31 U.S.C.5321(a)(5)(D) |
| 31 U.S.C. 5321(a)(6)(A) | Negligent Violation by Financial Institution or Non-Financial Trade or Business | $1,118 |
| 31 U.S.C. 5321(a)(6)(B) | Pattern of Negligent Activity by Financial Institution or Non-Financial Trade or Business | $86,976 |
Criminal penalty maximums are provided in the FBAR Resources below.
Filing Delinquent FBARs
Filing an FBAR late or not at all is a violation and may subject you to penalties (see Penalties above). If you have not been contacted by IRS about a late FBAR and are not under civil or criminal investigation by IRS, you may file late FBARs and, to keep potential penalties to a minimum, should do so as soon as possible. To keep potential penalties to a minimum, you should file late FBARs as soon as possible.
Follow these instructions to explain your reason for filing late. If you’re participating in an optional program to resolve FBAR noncompliance, such as Delinquent FBAR Submission Procedures or Streamlined Filing Compliance Procedures , follow the instructions for those programs.
Representation for FBAR Issues
You can file Form 2848, Power of Attorney and Declaration of Representative, if the IRS begins an FBAR examination as a result of an income tax examination (Title 26). Complete Line 3, acts authorized, as follows:
- Under Description of Matter – Matters relating to Report of Foreign Bank and Financial Accounts or “FBAR Examination”
- Under Tax Form Number – FinCEN Form 114
- Under Year(s) or Period(s) – applicable tax year(s)
(Note: Disregard previous guidance to complete Line 5a, additional acts authorized.)
Don’t use Form 2848 if a related income tax examination doesn’t apply. You may use a general power of attorney form executed under applicable state law.
FBAR Resources
- FBAR Reference Guide PDF
- Webinar: Reporting of Foreign Bank and Financial Accounts on the Electronic FBAR
- FBAR fact sheet
Note: Civil penalty maximums in these materials are no longer current, as these amounts are adjusted annually for inflation. See Penalties above for more information.
Contact Us
Can’t find the answer to your question in online information? Contact us.
| Contact | Business Hours | Help Offered | |
|---|---|---|---|
| IRS FBAR Hotline | 866-270-0733; or if calling from outside the United States, 313-234-6146 | Monday – Friday, 8 a.m. to 4:30 p.m. EST | General questions: FBAR filing requirements Filing methods |
| FinCEN’s BSA E-Filing Help Desk | See FinCEN’s website for contact information | Monday – Friday, 8 a.m. to 6 p.m. EST | Technical questions about BSA’s E-Filing System |
| FinCEN’s Regulatory Helpline | See FinCEN’s website for contact information | Leave a message for a return call | E-filing exemptions to allow FBAR paper-filingQuestions about BSA regulations |
IRS: Expanded tax benefits help individuals and businesses give to charity during 2021; deductions up to $600 available for cash donations by non-itemizers
IR-2021-190, September 17, 2021
WASHINGTON — The Internal Revenue Service today explained how expanded tax benefits can help both individuals and businesses give to charity before the end of this year.
The Taxpayer Certainty and Disaster Tax Relief Act of 2020, enacted last December, provides several provisions to help individuals and businesses who give to charity. The new law generally extends through the end of 2021 four temporary tax changes originally enacted by the Coronavirus Aid, Relief, and Economic Security (CARES) Act. Here is a rundown of these changes.
Deduction for individuals who don’t itemize; cash donations up to $600 qualify
Ordinarily, individuals who elect to take the standard deduction cannot claim a deduction for their charitable contributions. The law now permits these individuals to claim a limited deduction on their 2021 federal income tax returns for cash contributions made to certain qualifying charitable organizations. Nearly nine in 10 taxpayers now take the standard deduction and could potentially qualify to claim a limited deduction for cash contributions.
These individuals, including married individuals filing separate returns, can claim a deduction of up to $300 for cash contributions made to qualifying charities during 2021. The maximum deduction is increased to $600 for married individuals filing joint returns.
Cash contributions to most charitable organizations qualify. However, cash contributions made either to supporting organizations or to establish or maintain a donor advised fund do not qualify. Cash contributions carried forward from prior years do not qualify, nor do cash contributions to most private foundations and most cash contributions to charitable remainder trusts. In general, a donor-advised fund is a fund or account maintained by a charity in which a donor can, because of being a donor, advise the fund on how to distribute or invest amounts contributed by the donor and held in the fund. A supporting organization is a charity that carries out its exempt purposes by supporting other exempt organizations, usually other public charities. See Publication 526, Charitable Contributions for more information on the types of organizations that qualify.
Cash contributions include those made by check, credit card or debit card as well as amounts incurred by an individual for unreimbursed out-of-pocket expenses in connection with the individual’s volunteer services to a qualifying charitable organization. Cash contributions don’t include the value of volunteer services, securities, household items or other property.
100% limit on eligible cash contributions made by itemizers in 2021
Subject to certain limits, individuals who itemize may generally claim a deduction for charitable contributions made to qualifying charitable organizations. These limits typically range from 20% to 60% of adjusted gross income (AGI) and vary by the type of contribution and type of charitable organization. For example, a cash contribution made by an individual to a qualifying public charity is generally limited to 60% of the individual’s AGI. Excess contributions may be carried forward for up to five tax years.
The law now permits electing individuals to apply an increased limit (“Increased Individual Limit”), up to 100% of their AGI, for qualified contributions made during calendar-year 2021. Qualified contributions are contributions made in cash to qualifying charitable organizations.
As with the new limited deduction for nonitemizers, cash contributions to most charitable organizations qualify, but, cash contributions made either to supporting organizations or to establish or maintain a donor advised fund, do not. Nor do cash contributions to private foundations and most cash contributions to charitable remainder trusts.
Unless an individual makes the election for any given qualified cash contribution, the usual percentage limit applies. Keep in mind that an individual’s other allowed charitable contribution deductions reduce the maximum amount allowed under this election. Eligible individuals must make their elections with their 2021 Form 1040 or Form 1040-SR.
Corporate limit increased to 25% of taxable income
The law now permits C corporations to apply an increased limit (Increased Corporate Limit) of 25% of taxable income for charitable contributions of cash they make to eligible charities during calendar-year 2021. Normally, the maximum allowable deduction is limited to 10% of a corporation’s taxable income.
Again, the Increased Corporate Limit does not automatically apply. C corporations must elect the Increased Corporate Limit on a contribution-by-contribution basis.
Increased limits on amounts deductible by businesses for certain donated food inventory
Businesses donating food inventory that are eligible for the existing enhanced deduction (for contributions for the care of the ill, needy and infants) may qualify for increased deduction limits. For contributions made in 2021, the limit for these contribution deductions is increased from 15% to 25%. For C corporations, the 25% limit is based on their taxable income. For other businesses, including sole proprietorships, partnerships, and S corporations, the limit is based on their aggregate net income for the year from all trades or businesses from which the contributions are made. A special method for computing the enhanced deduction continues to apply, as do food quality standards and other requirements.
Keep good records
The IRS reminds individuals and businesses that special recordkeeping rules apply to any taxpayer claiming a charitable contribution deduction. Usually, this includes obtaining an acknowledgment letter from the charity before filing a return and retaining a cancelled check or credit card receipt for contributions of cash. For donations of property, additional recordkeeping rules apply, and may include filing a Form 8283 and obtaining a qualified appraisal in some instances.
For details on how to apply the percentage limits and a description of the recordkeeping rules for substantiating gifts to charity, see Publication 526, available on IRS.gov.
The IRS also encourages employers to help get the word out about the advance payments of the Child Tax Credit because they have direct access to many employees and individuals who receive this credit.
For more information about other Coronavirus-related tax relief, visit IRS.gov/coronavirus.
