The report is on form FinCen 114, titled the Report of Foreign Bank and Financial Accounts, sometimes called the FBAR. Many U.S. citizens and permanent residents have questions about their FBAR requirements.
New FBAR filing procedures for 2013 year report Lexology (registration) The FBAR is an annual report that must be filed on or before June 30 of the year immediately following the calendar year being reported.
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