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TITLE TOPICS O H I O L A N D T I T L E A S S O C I AT I O NF E B R U A RY 2 0 1 3Serving the Needs of Ohios Land Title Industry Since 1910.ALTA TIPAC UPDATE by John Voso, Jr., Old Republic National
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FBAR stands for the Foreign Bank and Financial Accounts Report, a form that U.S. taxpayers must file to report foreign bank accounts and financial assets.
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U.S. citizens, residents, and entities with a financial interest in or signature authority over foreign financial accounts exceeding $10,000 at any time during the calendar year must file FBAR.
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FBAR is filed electronically through the BSA E-Filing System provided by the Financial Crimes Enforcement Network (FinCEN). Taxpayers must provide detailed information about foreign accounts, including account numbers, names of financial institutions, and maximum values during the year.
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Taxpayers must report personal information, including their name, address, and Social Security number, along with details of each foreign financial account, such as account numbers, names of institutions, types of accounts, and highest account balances.
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