Report of Foreign Bank and Financial Accounts (FBAR)

If you are a United States person and you have a financial interest in or signature authority over a foreign financial account that exceeded $10,000 at any time during the calendar year you may be required to file Financial Crimes Enforcement Network (FinCEN) 114, Report of Foreign Bank and Financial Accounts (FBAR). Financial accounts include bank accounts, brokerage accounts, mutual funds, trusts, or other type of foreign financial accounts.

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