Form TD 90-22.1, Report of Foreign Bank an Financial Account (FBAR) is due June 30 with no extensions. FBAR must be filed if a United States person had a financial interest in or signature authority over at least one financial account located outside of the United States; and the aggregate value of all foreign financial accounts exceeded $10,000 at any time during the calendar year to be reported. United States person means United States citizens; United States residents; entities, including but not limited to, corporations, partnerships, or limited liability companies created or organized in the United States or under the laws of the United States; and trusts or estates formed under the laws of the United States. Beginning July 1, 2013 all FBAR reporting will have to be e-filed.
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