主题：【warning】公民/绿卡与海外资产问题 -- 种植园土

先说说你摘录的“例外”情况：

* A financial account maintained by a U.S. payor is not a specified foreign financial asset. For example, a specified person is not required to report a financial account maintained by a U.S. branch of a foreign financial institution, or a foreign branch of a U.S. financial institution..

主要是说，美国纳税人不须专门汇报在外资银行的美国分行以及美资银行的海外分行的账户情况。这是因为上述银行已经自动把你的信息报给IRS了。

* Exceptions from reporting are made for assets reported on certain other tax forms. These include: Form 3520, Form 3520-A, Form 5471, Form 8621, Form 8865, or Form 8891. The value of specified foreign financial assets reported on these forms are included in determining the total value of assets for Form 8938 purposes, but the assets do not need to be reported on Form 8938. In this situation, the taxpayer identifies on Form 8938 which and how many of these form(s) report the specified foreign financial assets.

假如其它税务表格中已经上报了8938表格的项目。

* Exceptions from reporting are made for certain trusts, certain assets held by bona fide residents of possessions, and assets or accounts for which mark-to-market elections have been made under Section 475.

某些信托资金，可在以下条件下根据475条允许例外：（1）善意获得；（2）自动按市价调整报税价值

* A beneficial interest in a foreign trust or a foreign estate is not a specified foreign financial asset of a specified person unless the specified person knows or has reason to know of the interest.

若非受益人知道或有理由知道在海外信托或海外资产的获益关系，则不适用上述定义.但一般而言，只要你还保留一定的资产控制权，上述例外是肯定不适用的。

* An interest in a social security, social insurance, or other similar program of a foreign government is not a specified foreign financial asset.

社保计划例外。

* A specified individual that is treated as a beneficiary of a domestic bankruptcy trust or a domestic widely held fixed investment trust is not required to file Form 8938 to report any specified foreign financial asset held by the trust.

国内破产保护托管的受益人等

尊驾认为如何利用上述例外规避税负？

其次，上述法案和其它税务、金融法案联手，威力无穷啊。比如反恐有关的要求境外金融机构、离岸金融中心的信息披露法案，比如DODD-FRANK法案，比如以提成方式奖励举报逃税的条例，比如在境外城市（如北京）设立举报热线......

尊驾认为如何逃脱这样一张撒向全球的大网？