Attorney LEE, JAE WOOK'S OFFICE [ LICENSED TO PRACTICE IN KOREA, U.S.A., ILLINOIS ]
[개인과 기업을 위한 모든 법률문제를 서비스합니다.]
1997년부터 20년이상의 노하우를 가지고 웬만한 개인과 기업이 평생에 걸쳐 경험할 수 있는 거의 대부분의 민사,형사,행정,조세,국제거래,국제계약,이민,탄원,진정,고소,고발,제안,협상,중재,조정,업무대행,대리 사건의 자문과 소송과 계획안 제출대리 업무을 경험하고 처리해 왔습니다. 국내거래나 국제거래를 비롯하여 개인과 기업이 당면한 어떤 문제도 모두 해결해 드립니다.
주저하지 마시고 사무실을 내방하여 이재욱변호사의 축적된 경험과 학식과 지식을 이용하여 상담부터 받으세요. 본 사무실에서 해결해드리지 못할 경우 다른 해결방안을 제시해드립니다.
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↓ What is FBAR?
FBAR, the Foreign Bank Account Report (formally form TD F 90-22.1) has to be filed electronically as FinCEN Form 114 by June 30th each year. Every “United States person” who has one or more foreign bank accounts which at any point during the year reached an aggregate balance of over $10,000 is obliged to file this form with the US Treasury Department, listing all foreign accounts.
The IRS has clarified that for FBAR filings due 30 June 2009 and subsequent years, the term “‘United States person’ means (1) a citizen or resident of the United States, (2) a domestic partnership, (3) a domestic corporation, or (4) a domestic estate or trust.” This was a temporary retreat from revised instructions previously issued requiring FBAR filings by any person “in and doing business in the United States,” which casts a very wide net.
To learn more about FBAR and how it might impact you, you can consult the IRS website or speak to your tax adviser for more information. Note that as of July 1, 2013 all FBAR's must be filed electronically.
FBAR Position Paper - This document outlines ACA's position and recommendations on FBAR.
The FBAR Scam
Current communications - Here you can read more about the current communications we or our supporters have issued on FBAR.
ACA meets with Congressional and key tax offices (March 2015)
ACA's Comprehensive Compliance Proposal letter to Treasury (July 2013)
Caplin and Drysdale's Scott Michel supports ACA's belief that there needs to be another path open to those who through negligence or error did not file FBAR.
FBAR letter to President Obama Jane Bruno writes a strongly worded letter to President Obama.