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Tuesday, June 25, 2013

What are the exceptions for filing a FBAR (Foreign Bank and Financial Accounts) Form?

As Per the IRS, "there are filing exceptions for the following United States persons or foreign financial accounts:
  1. Certain foreign financial accounts jointly owned by spouses;
  2. United States persons included in a consolidated FBAR;
  3. Correspondent/nostro accounts;
  4. Foreign financial accounts owned by a governmental entity;
  5. Foreign financial accounts owned by an international financial institution;

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