如果我在国外生活时停止向美国纳税，会发生什么?

Ernest W. Adams
If you have permanently emigrated and expect never to return, probably nothing. But you can't come back. The IRS will have you arrested at the border if you try.
If you still have property or other assets in the United States, the IRS will seize them. Your fines and penalties will continue to mount up.
There is a big exemption for foreign earned income, so you probably won't pay anything anyway. But you can't get out of filing. The only way you can get out of filing is to renounce your US citizenship. After that, you will only be able to return as a tourist on a limited visa.

如果你已经永久移民，并期望永远不再回来，可能什么都不会发生。但你就不能回来了。如果你还是回来，国税局会在边境逮捕你的。如果你在美国仍有财产或其他资产，美国国税局将没收它们。你的处罚会继续增加。外国收入有很大的免税额，所以你可能不会支付任何费用。但你不能逃避归档。你能避免备案的唯一方法就是放弃你的美国公民身份。在那之后，你只能持有限的签证以游客身份返回。

Liz Zitzow
It all depends on how big your non-US bank balances are and how much stateside income you have.
If you have taxable stateside income, yeah, you have to file.
If any of your non-US banks had balances greater than $50K AND they had your US passport as your ID to open that account, yeah, you have to file.
If you don’t, one day in the long far away future the IRS MAY eventually catch up with you and then…
If you have no stateside income and your banks don’t know you’re American, then they’ll probably never find out except for being reported by disgruntled former employees and spiteful ex-spouses.

这完全取决于你在美国以外的银行余额有多大，以及你在美国的收入有多少。如果你在美国有应税收入，是的，你必须申报。如果你的任何一家非美国银行的余额超过5万美元，而且他们用你的美国护照作为你的身份证来开户，是的，你必须报税。如果你不这样做，那么在遥远的未来的某一天，美国国税局可能最终会找上你，然后……
如果你在美国没有收入，你的银行也不知道你是美国人，那么除了被心怀不满的前雇员和怀有恶意的前配偶举报外，他们可能永远不会知道你是谁。

Profile photo for Mario Segal
For most people nothing
the IRS may send letters asking why and such - but of course you can ignore them
unless you are very wealthy the IRS will not try to collect using the courts where you live - but this is possible at least in some countries-

对大多数人来说没什么。
美国国税局可能会写信询问原因——当然，你可以无视他们，除非你非常富有——美国国税局不会试图通过你居住的地方的法院收钱——虽然这至少在一些国家是可能的。
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Profile photo for George Burks
Once they locate you, the IRS will initiate contact. You can judge the seriousness of the case by their initial method of contact. If you find yourself in this position, it is wise to determine whether you are being viewed as a non criminal non filer or a criminal non filer. If you are uncooperative, the IRS has the authority to file on your behalf and you will not receive any of your eligible deductions. You should contact a tax expert before considering stop paying and filing taxes to the USA while living abroad. You could be arrested at the border if you try to reenter the USA.

一旦他们找到你，国税局就会联系你。你可以从他们最初接触的方式来判断案件的严重性。如果你发现自己处于这样的境地，明智的做法是判断你是被视为一个非刑事立案人还是一个刑事立案人。如果你不合作，美国国税局有权代表你提交申请，你不会收到任何符合条件的扣款。当你住在国外时，在考虑停止支付和向美国报税之前，你应该联系一位税务专家。如果你试图再进入美国，你可能会在边境被逮捕。

Stephan H. Brewer
The foreign earned income and housing exclusions are a big reason why many expats do not owe taxes in the US. These exclusions must be elected on a timely filed return.
Also, the refund statute is three years.
If the IRS assesses taxes against you due to non-filing and they are in excess of 50K, they can revoke your passport.

海外收入和住房免税是许多外籍人士在美国不纳税的一个重要原因。这些排除条款要在及时提交的申报表中选出。而且，退款规定是三年。如果美国国税局因你未申报而对你征税，超过5万美元，他们可以吊销你的护照。

Julio C Gonzalez
It depends. Are you a US citizen or Green card holder? Are you coming back? If you are never coming back, it does not matter. If you are coming back, you will get on trouble when you come back, specially if you are working for an American company, even though on a international assignment, because they would be reporting income under your SSN. If this only happens for one year, not a big issue. If it happens for a few years, and during that time they have sent you Notices, and obviously you fail to contact the IRS, you may get arrested when you come into the country. There is too many variables to know exactly.

看情况。你是美国公民还是绿卡持有者?你会回来吗？如果你永远不会回来，那就没有关系。如果会回来，你回来的时候就会遇到麻烦，特别是如果你在美国公司工作，即使是在国际出差，因为他们会在你的社会保险号下报告收入。如果这种情况只发生一年，那就不是什么大问题了。如果这种情况持续几年，在这段时间里他们给你发了通知，很明显你没有联系国税局，你就可能会在进入这个国家时被捕。有太多的变量无法确切得知。

Mike Breen
If you have no US sources of income or any financial life in the USA, nothing happens. It has become perfectly clear that compliance with US tax code when you do not live there and especially if you never will is effectively optional.
One answer says they might send you a letter. What would this letter be about? They have no way to know if you have any income, they are unlikely to even know where you live.
If people in the US have no income from any source, do they get letters asking why they have not filed when their is no evidence of income? I don’t think they do, so why would the IRS be writing to those abroad who are unlikely to owe US tax and can’t be made to file?
Oh, and I can tell you that the IRS don’t like this idea of taxing citizens abroad much either, the returns they do get are stupidly complex, very time consuming only to end up with a figure of $0.00 owed.
Oh there is FATCA of course, but there is zero evidence that FATCA is resulting in US citizens abroad getting letters, it really is a fools errand for the IRS to try and enforce the nonsense of trying to tax citizens abroad and they know it.
BUT, let me be clear, this does NOT mean that US citizens abroad can simply ignore the IRS and have a normal life, US tax code and associated laws are still causing a huge list of problems that are happening long before the IRS get their claws in.
I’m pretty sure the estimated 30,000+ lining up to renounce right now (the US government is being sued over this waiting list) will have had no contact with the IRS, they are still lining up to renounce over this.

如果你没有美国的收入来源，或者在美国没有任何财务生活，什么都不会发生。很明显，如果你不住在美国，特别是如果你永远不会住在美国，那么遵守美国的税法实际上是个可选项。
一个答复说他们可能会给你寄封信。这封信会写些什么?他们无法知道你是否有任何收入，他们甚至不可能知道你住在哪里。如果在美国的人没有任何收入来源，他们会收到信件询问为什么他们没有收入而证据却没有提交吗?我不认为他们会这么做，那么美国国税局为什么要写信给那些不太可能欠美国税又不能报税的海外人士呢?哦，我可以告诉你，美国国税局也不喜欢向海外公民征税的想法，浪费时间不说，他们得到的回报可能最终一笔零美元的欠款。哦，当然还有海外账户税收合规法案，但没有证据表明海外账户税收合规法案会让美国海外公民收到信件，对美国国税局来说，试图实施对海外公民征税是一件愚蠢的事情，他们知道这一点。但是，让我明确一点，这并不意味着海外的美国公民可以简单地无视美国国税局，过上正常的生活。美国的税法和相关法律仍在引发一大堆问题，这些问题早在美国国税局插手之前就已经发生了。我敢肯定，现在约有3万多人在排队宣布拒绝(美国政府正因为这个等待名单而被起诉)，他们不会与国税局联系，他们还在排队宣布拒绝。

Bruce Minnick
If you are liable for income taxes the place where you choose to live is irrelevant.
So, depending on the amount you owe the IRS, I can imagine the IRS suing you both here in the United States and possibly where you live too. I can also imagine the United States revoking your passport and revoking your citizenship.

如果你要缴纳所得税，你选择住在哪里就无关紧要了。所以，根据你欠美国国税局的金额，我可以想象美国国税局会在美国起诉你，也可能在你住的地方起诉你。我也可以想象美国会撤销你的护照和公民身份。

Gary Martin
If you have any US income (over the filing threshold) that is traceable the IRS will eventually send you a notice of deficiency which will become a lien on any property you have here. They probably cannot detect foreign income you make but if you return to the US at some point they may become nosey as to why there is a multi-year gap in your filings.

如果你在美国有任何可追溯的收入(超过申报门槛)，美国国税局最终会向你发送一份缺额通知，这将成为你在这里拥有的任何财产的留置权。他们可能无法发现你的海外收入，但如果你在某个时间回到美国，他们可能会对你的申报文件中为何存在多年空白期而变得爱管闲事。

Lynne Noll
There are substantial financial penalties for wealthy Americans who renounce their citizenship. If not, the IRS can seize assets that are available to you that it can reach, and they can sue you in the foreign country. The US has substantial financial clout; foreign governments pay attention.
However, they are understaffed, and may not bother immediately if you don’t owe much.

放弃美国国籍的富人会受到严重的经济处罚。如果没有，国税局可以没收你的资产，他们可以在国外起诉你。美国拥有巨大的金融影响力;外国政府对此予以关注。然而，他们人手不足，而且如果你欠的钱不多，他们可能不会马上来找你麻烦。

Profile photo for Tim Gordon
What taxes do US citizens have to pay while living overseas?
I just answered a very similar question, but this one is a little more specific and sucks a little more.
Much of the information depend on which country you’re living in (there may be a treaty with the US that excludes some of the income), but if the country you’re in doesn’t tax that income, the US absolutely will. Plus you won’t get a Foreign Tax Credit, since you didn’t pay any foreign taxes.
In other words, since you’re a US citizen, barring some sort of treaty, all of that income needs to be reported on you 1040 taxed at US rates.
Foreign taxes can be a very tricky and dangerous territory, so I’d definitely recommend getting an expert to look over what you’re doing rather than trying to tackle it yourself. Otherwise you could end up with that money disappearing very quickly.

在海外生活的美国公民需要缴纳哪些税?
我刚刚回答了一个非常类似的问题，但这个问题更具体一点，更糟糕一点。取决于你生活在哪个国家(可能与美国签订了不包括部分收入的条约)，但如果你所在的国家不对这些收入征税，美国绝对会征税。另外，你不会得到国外税收抵免，因为你没有支付任何国外税收。换句话说，由于你是美国公民，除非签订某种协议，否则你所有的收入都需要按美国的1040条款缴纳美元。
外国税收可能是一个非常棘手和危险的领域，所以我绝对建议找一个专家来检查你在做什么，而不是试图自己解决它。否则你的钱很快就会消失。