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Attorney(KOREA, U.S.A., IL.)   LEE, JAE WOOK'S OFFICE →   →
Attorney LEE, JAE WOOK'S OFFICE   [ LICENSED TO PRACTICE IN KOREA, U.S.A., ILLINOIS ]
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↓   FBAR
↓   FBAR


↓  What is FBAR?
FBAR
https://americansabroad.org/issues/fbar/
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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.

FURTHER INFORMATION

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.

ACA Requests Change in FBAR Requirements.

Current Regulations

FBAR e-filing (June 2014)

Advice on FBAR

Canadian Pension Funds Exempt from FBAR?

FBAR Report on Foreign Bank Accounts

A Ray of Light Pierces the FBAR Reporting Gloom

Press/ Media

Tax Advisors Protest new FBAR Rules





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Last Updated April 1, 2015
* 관리자님에 의해서 게시물 이동되었습니다 (2016-05-16 19:27)


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