Transcription of IRS FBAR Reference Guide
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IRS FBAR Reference Guide IRS Reference Guide on the Report of Foreign Bank and Financial Accounts (FBAR) This Guide is provided to educate and assist persons who have the obligation to file the FBAR; and for the tax professionals who prepare and elec tronically f ile FBAR reports on behalf of their clients. This Guide also supports IRS examiners in their efforts to consistently and fairly administer the FBAR examination and penalty programs. In troduction Objectives Purpose of the FBAR Who Must File the FBAR? Who is a United States Person?
IRS FBAR Reference Guide IRS Reference Guide onRethe port of Foreign Bank and Financial Accounts (FBAR) This Guide is provided to educate and assist U.S. persons who have the obligation to file the FBAR; and for the tax
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