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Money Mid-June 2012 T The Leading Journal of Coins and Collectables Visit our Website: www.downies.com Have we got your correct name and address? Update your contact details here and forward to our

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What is our of?

Our of stands for Report of Foreign Bank and Financial Accounts (FBAR).

Who is required to file our of?

U.S. persons with a financial interest in or signature authority over foreign financial accounts exceeding certain thresholds are required to file FBAR.

How to fill out our of?

FBAR can be filed electronically through the Financial Crimes Enforcement Network (FinCEN) website.

What is the purpose of our of?

The purpose of FBAR is to combat tax evasion by ensuring that U.S. persons report their foreign financial accounts.

What information must be reported on our of?

FBAR requires reporting the maximum value of each foreign financial account during the calendar year.