Transcription of IRS FBAR Reference Guide
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IRS FBAR Reference Guide
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? Financial Account Maximum Account Value Financial Interest Signatu re Authority Reporting Jointly Held Accounts Modified Reporting Requirements Filing Exceptions Recordkeeping Penalties Procedural and Reporting Information Putting It All Together Exercises Introdu
a resident of the United States, apply the residency tests in 26 U.S.C. § 7701(b). When applying the § 7701(b) residency tests use the following definition of United States: United States includes the States, the District of Columbia, all United States territories and possessions (e.g., American Samoa, the Commonwealth of the Northern
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