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ATTORNEY [ licensed to practice in KOREA, U.S.A., ILLINOIS ] LEE, JAE WOOK
∗ [LANGUAGE Translation] You can use Google Translate application to see in your own language the pages in this website. For your convenience, click the "Google Translate(Select Language)" |
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Start →To view or print PDF content, download the free Adobe Acrobat Reader. To view or print Microsoft Office content, download free Microsoft Office Viewers. http://www.fincen.gov/forms/bsa_forms/fbar.html Who Must File the FBAR? A United States person that has a financial interest in or signature authority over foreign financial accounts must file an FBAR if the aggregate value of the foreign financial accounts exceeds $10,000 at any time during the calendar year. The full line item instructions are located at FBAR Line Item Instructions. Which FBAR Filer Are You? File FBAR as an Individual An FBAR filer is considered an individual when he/she personally owns (or jointly owns with a spouse) a reportable foreign financial account that requires the filing of an FBAR for the reportable year. Individuals may electronically file their FBAR through the BSA E-Filing System without registering for an BSA E-Filing account. File FBAR as an Individual If you are an attorney, CPA, or an enrolled agent filing the FBAR on behalf of a client, you must register to Become a BSA E-Filer and file as an insitution rather than an indvidual. ← End- SiteLink #1 : http://www.fincen.gov/forms/bsa_forms/fbar.html |
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Copyright 1997-2024
TAX & LAW (ݰ )
site ϴ ƴϸ, ̰ "" Ƿ(¶ ƴ϶ å Ⱓ Ƿ) Ǹ մϴ. , Ƿʿ Ȥö ִٸ, װ ƴϸ, Ͽ ̰ų ̶ Ͻñ ٶϴ. ұϰ ̸ ̶ ϽŴٸ, ϴ Ʈ ƴ϶ Ͽ (å Ⱓ Ƿ) Ƿ Ͻʽÿ. 繫ǿ Ͻ κ ƴմϴ. |
FEE Ұ |
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TAX |
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뵿 |
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Ư PAT ǥ |
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Ѽ |
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ART |
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USA ̹ VISA |
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ȥ |
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Foreign Clients |
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