Apr 2011The Internal Revenue Service has issued a revised version of Form TD F 90-22.1, Report of foreign bank and financial accounts (Rev. March 2011). As with the previous version, this form must be filed by any "United States person" who has a financial interest in, or signature or other authority over, any foreign financial account(s) (including bank, securities, or other types of financial accounts), in a foreign country, if the aggregate value of these financial accounts exceeds US$10,000 at any time during the calendar year.
This revised Form TD F 90-22.1, Report of foreign bank and financial accounts (aka "FBAR") must be received by the Department of the Treasury on or before 30 June of the year immediately following the calendar year being reported.
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