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P HCA O N TO FR BE C O DO O M W P W N IA EX LO B SI AD L TE E D This page has been downloaded from www.onestopclil.com. Written by Born Ursula Copyright Macmillan Publishers Ltd 2006.TEACHERS NOTES
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What is fr be c?
FR BE C stands for Foreign Bank Account Report.
Who is required to file fr be c?
Any US person with a financial interest in or signature authority over foreign bank accounts totaling more than $10,000 at any time during the calendar year is required to file an FBAR.
How to fill out fr be c?
The FBAR can be filed electronically through the Financial Crimes Enforcement Network's BSA E-Filing System.
What is the purpose of fr be c?
The purpose of the FBAR is to combat tax evasion by US persons holding money in foreign bank accounts.
What information must be reported on fr be c?
The FBAR requires reporting the maximum value of each foreign account during the year, the country where the account is located, the account number, and the name on the account.
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