FBAR Part IV specifies where the filer has signature or other authority but no financial interest.
Автор: Patel Law Offices
Загружено: 2021-10-19
Просмотров: 520
Описание:
The FBAR filing requirements apply to “[e]ach United States person who has a financial interest in or signature or other authority over any foreign financial accounts, including bank, securities, or other types of financial accounts, in a foreign country, if the aggregate value of these financial accounts exceeds $10,000 at any time during the calendar year.”
If you are listed on the account with signature authority but you do not personally benefit from any of the funds in the account, you must report this foreign bank account in FBAR Part IV. FBAR Part IV specifies where the filer has signature or other authority but no financial interest. FBAR filing still required.
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