美國國會喺2010年通過咗FATCA條款，呢個條款針對嘅係美國人喺國外逃稅漏洞啲問題，旨在限制美國公民同永久居民（綠卡持有者）通過轉移資產到海外而避稅嘅現象。條款要求啲美國人須依海外資產規定誠實交稅；外國銀行啲美國客戶如果存款多過5萬美元時，必須向美國國稅局通報存款人嘅信息，對於不遵守FATCA啲外國銀行，喺美國啲收入將面臨30%嘅代扣稅。個人申報部分： 有海外金融賬戶啲個人在向美國國稅局申報時需填報表格：8938表。申報截止日期：4月15日前，與1040表一齊，向國稅局申報。8938表中需填報啲特定資產：1）在美國以外嘅金融機構啲存款/保管賬戶；2）非美國發行嘅股票/有價證券，無論係咪已上市；3）以投資目的持有嘅金融工具或契約，而該商品嘅發行人或者交易對手唔係美國機構/美國人；4）持有任何非美國企業啲所有權。
The United States Congress passed the FATCA clause in 2010, which addresses the tax evasion loophole of United States abroad and aims to limit tax avoidance by United States citizens and permanent residents (green card holders) by transferring assets overseas. The terms require some Americans to pay taxes honestly under the Foreign Assets Rules; foreign banks must notify the IRS of depositor information if they deposit more than $50,000 for United States customers, and some income in the United States will face a 30% withholding tax on some income in the United States for non-compliance with FATCA. Individual Filing Section: Individuals with foreign financial accounts are required to file Form 8938 when filing with the United States Internal Revenue Service. Filing deadline: Filing with the IRS along with Form 1040 by April 15. Form 8938 includes the following assets: 1) deposit/custodian accounts at financial institutions outside the United States; 2) stocks/securities that are not issued in the United States, whether listed or not; 3) financial instruments or contracts held for investment purposes in which the issuer or counterparty of the commodity is not a United States institution/United States person; 4) ownership of any non-United States business points.