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  1. IRS
    https://www.irs.gov/.../report-of-foreign-bank-and-financial-accounts-fbar

    Report of Foreign Bank and Financial Accounts (FBAR)

    • A U.S. person, including a citizen, resident, corporation, partnership, limited liability company, trust and estate, must file an FBAR to report: 1. a financial interest in or signature or other authority over at l… See more

    When to File

    The FBAR is an annual report, due April 15 following the calendar year reported. You’re … See more

    IRS
    How to File

    You must file the FBAR electronically through FinCEN’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 … See more

    IRS
    Keeping Records

    For each account you must report on an FBAR, you must keep records with this information: 1. Name on the account, 2. Account number, 3. Name and address of the foreign … See more

    IRS
    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 an… See more

    IRS
    4.26.17 Report of Foreign Bank and Financial Accounts (FBAR) Procedur…
    Form 13535, Report of Foreign Bank and Financial Accounts Related Statute Memorandum (RSM), is used to document a good faith determination, based on the facts and circumstances, …
    IRS · https://www.irs.gov/irm/part4/irm_04-02…
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    Table of Contents
    When to File
    How to File
    Keeping Records
    Penalties
     
  1. Financial Crimes Enforcement Network (FinCEN)
    https://www.fincen.gov/report-foreign-bank-and-financial-accounts

    Report Foreign Bank and Financial Accounts | FinCEN.gov

  2. IRS
    https://www.irs.gov/pub/irs-pdf/p5569.pdf
    [PDF]

    REPORT OF FOREIGN BANK & FINANCIAL ACCOUNTS (FBAR) …

  3. IRS
    https://www.irs.gov/newsroom/how-to-report-foreign...

    How to report foreign bank and financial accounts

  4. BSA E-Filing System
    https://bsaefiling.fincen.treas.gov/NoRegFBARFiler.html

    Individuals Filing the Report of Foreign Bank & Financial Accounts …

  5. Financial Crimes Enforcement Network (FinCEN)
    https://www.fincen.gov/how-do-i-file-fbar

    How Do I File the FBAR? - FinCEN.gov

  6. People also ask
    What is a FBAR & what does it mean?
    What is an FBAR? What is “FBAR” and what does it mean? FBAR is another name for FinCEN Form 114 (formerly called the Report of Foreign Bank and Financial Accounts), and is used to report foreign financial accounts that held a combined amount of $10,000 or more at any point during the calendar year.

    The FBAR: When (and How) to Report Money in Foreign

    hrblock.com
    Who must file a FBAR?
    Who Must File the FBAR? A United States person that has a financial interest in or signature authority over foreign financial accounts must file an FBAR if the aggregate value of the foreign financial accounts exceeds $10,000 at any time during the calendar year. The full line item instructions are located at FBAR Line Item Instructions.

    Report Foreign Bank and Financial Accounts | FinCEN.gov

    fincen.gov
    How do I file the FBAR?
    The Report of Foreign Bank and Financial Accounts (114) must be filed electronically using the BSA E-Filing System. Individuals can satisfy their filing obligation by using the no registration option within the E-Filing System.

    How Do I File the FBAR? - FinCEN.gov

    fincen.gov
    What is Form 13536 for FBAR examinations?
    Form 13536 is used for all FBAR (Foreign Bank and Financial Accounts) examinations and should be updated as the examination progresses. (See IRM 4.26.17.3.) A copy of the email submission verifying the date that notification of RSM/opening FMD (FinCEN Report of Foreign Bank and Financial Accounts) was submitted to CTR Operations.

    4.26.17 Report of Foreign Bank and Financial Accounts

    irs.gov
    What are the rules for FBAR?
    The rules for FBAR (Report of Foreign Bank and Financial Accounts) include the requirement of at least 365 days remaining before the expiration of the FBAR statutory period for assessment on the day the case file reaches Appeals and an additional 30 days for the case file to reach Appeals once it has left exam’s jurisdiction.

    4.26.17 Report of Foreign Bank and Financial Accounts

    irs.gov
    When is an FBAR review not required?
    An FBAR review is not required when the examiner has determined that there is no FBAR violation. The issuance of Letter 3800, Warning for Report of Foreign Bank and Financial Accounts (FBAR) Apparent Violations, is appropriate. A non-willful violation penalty is also appropriate. Each SB/SE Counsel Area has at least one FBAR coordinator.

    4.26.17 Report of Foreign Bank and Financial Accounts

    irs.gov
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  7. BSA E-Filing System
    http://bsaefiling.fincen.treas.gov/docs/FinCENFBARHelp.pdf
    [PDF]

    FinCEN FBAR Help - United States Secretary of the Treasury

  8. BSA E-Filing System
    http://bsaefiling.fincen.treas.gov/docs/FBAR_ONLINEEFILING.pdf
    [PDF]

    Filing the FBAR using the “Online” form - United States …

  9. H&R Block
    https://www.hrblock.com/expat-tax-pre…

    The FBAR: Guide to Reporting Foreign Bank/Financial …

    Apr 10, 2023 · What is an FBAR? When (and how) do I report money in foreign bank accounts? Get the rundown on what you need to know about FBAR filing and FinCEN Form 114 with H&R Block Expat Tax Services.

  10. IRS
    https://www.irs.gov/irm/part4/irm_04-02…

    4.26.17 Report of Foreign Bank and Financial Accounts …

    Form 13535, Report of Foreign Bank and Financial Accounts Related Statute Memorandum (RSM), is used to document a good faith determination, based on the facts and circumstances, of whether a potential FBAR violation was in …