FinCEN Form 114, FBAR: Foreign Bank Account Report

Описание: FinCEN Form 114, FBAR: Foreign Bank Account Report - Patrick Evans CPA, CGMA, takes you through the FBAR reporting requirements in detail.

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0:56 The foreign bank account report is an informational report used to report your foreign financial assets.

01:22 Who must file? United States persons are required to file an FBAR if: 1.the United States person had a financial interest in or signature authority over at least one financial account located outside of the United States; and
2.the aggregate value of all foreign financial accounts exceeded $10,000 at any time during the calendar year reported.

02:02: Exceptions to the FBAR reporting requirements can be found in the FBAR instructions. There are filing exceptions for the following United States persons or foreign financial accounts:

03:00: What must be reported?

03:47: What are the common account types?

04:19: When is the due date?

05:05: Do I have to file electronically?

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