Introduction to Foreign Account & Asset Reporting - GOLDING & GOLDING, BOARD-CERTIFIED SPECIALIST.
Автор: Golding & Golding. Offshore Tax. Board-Certified
Загружено: 2026-02-24
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Описание:
Each year, U.S. person taxpayers who have foreign accounts and assets may be required to report information about their foreign accounts to the U.S. government. The IRS publishes various international information reporting forms each year that taxpayers are required to use to report this information annually with their tax return filing. In fact, several of the forms are required even if the taxpayer is not required to file a tax return, such as Form 3520, Form 8621, and the FBAR (the latter not technically a tax form but still required to be filed, with penalties enforced by the IRS).
While there are many different categories of accounts and assets that a taxpayer may have to report, let's look at five (5) common types of foreign accounts and assets that are required to be disclosed to the U.S. government each year.
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