Statute
FBAR
239 published works
Tax, Trusts & Estates Law
Mandatory Electronic Filing for FBARs Effective July 1, 2013.
June 30, 2013 is the filing due date for 2012 “FBARs,” also known as Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts. If there is a non-willful…
European Union and Italian International Tax Law Blog
The IRS Issues Guidance on International Tax Reporting For U.S. Citizens or Dual Citizens Residing Outside of the United States
By Marco Rossi
'International taxation' 'FBAR' 'FATCA' 'International Tax Reporting' 'U.S. Citizens' 'Dual Nationals'
European Union and Italian International Tax Law Blog
Obblighi di Reporting per Investimenti Esteri: La Saga Continua
By Marco Rossi
Secondo quanto riportato di recente su Bloomberg, diverse banche svizzere sarebbero in procinto di siglare un accordo con il fisco americano a chiusura di un contenzioso in materia di evasione…
Employee Benefits Blog
FBAR Filing Deadline for Extensions for Certain Individuals With Signature Authority
by Karen A. Simonsen, Todd A. Solomon and Patrick D. Ryan The Financial Crimes Enforcement Network (FinCEN), a division of the U.S. Treasury Department, and the Internal Revenue Service (IRS),…
Not For Profit/Exempt Organizations Blog
Some Pension Plans Must File FBARs by June 30, 2010
By Pamela A. Onufer and Amanda H. Nussbaum
The deadline for filing the Report of Foreign Bank and Financial Accounts (FBAR) by U.S. persons that held a financial interest in a foreign financial account for calendar year 2009…
Not For Profit/Exempt Organizations Blog
Some Not-for-Profit/Exempt Organizations May Have FBAR Filing Obligations
U.S. taxpayers, including not-for-profit/exempt organizations, with a financial interest in or signatory authority over a foreign financial account are generally required to file the Report of Foreign Bank and Financial…
Latin American Blog
IRS Enforcement of Foreign Bank Account Reporting Rules May Catch Non-U.S. Persons by Surprise
By Keith Gercken U.S. persons are generally required to file an annual information statement with the U.S. Internal Revenue Service (IRS) disclosing any beneficial interest in, or signatory authority over,…
Asset Search Blog
Some Abusive Offshore Tax Avoidance Schemes At UBS
By Fred Abrams
U.S. taxpayers who beneficially own a foreign bank account with assets in excess of $10,000, are required to disclose the same at Schedule B, Part III of their U.S. Individual…
Truck Injury Lawyer Blog
Freedom of Information Act (FOIA) Requests on Trucking Companies
By Morgan Adams
Since trucking companies are highly regulated, a great deal of information may be obtained from the Federal Government. MCS-90 endorsements may show insurance limits, information on safety ratings and roadside…