FBAR常见问题

什么是FBAR?

FBAR is the acronym for the Foreign Bank Account Report (formerly TD F 90-22.但现在被称为 金融犯罪调查表格114). It must be filled online 只有 and annually by April 15 (there is an automatic extension for expats to October 15) if the aggregate of the highest balances in your foreign (non-US) bank accounts is greater than $10,000(约. £6080). Depending on your cash and asset value, you may also be required to fill out Form 8938 for the purpose of declaring assets that exceed the $200,000(约. £121,602).

How do I know if I have to file an FBAR?

Check each of your non-US bank accounts for the highest balance at any given time between January 1 and December 31, even if the balance was 只有 as much for one day. If the total across all the accounts (the aggregate) is more than $10,000, 你必须全部报告.

I sign checks for my local Scouts; do I need to include the highest balance for that account too?

Yes, remember this is not a tax return, so you will not have to pay as a result. This is simply a report of where you have financial interests that are not in the US.

我的联名账户怎么办?

There is a place on the form for reporting joint accounts. If the joint account holder is a US person you will need to provide their Social Security Number. 如果没有，则将该字段留空.

我是一个在国外有公司的美国人. 我的公司也要申报吗?

Your company does not need to report as well, but details of the accounts need to be provided to you for you to comply. You need to include any non-US bank accounts, even those bank accounts that are not yours but for which you have signing authority.

How do I convert from my local currency to US Dollars?

Convert foreign currency by using the Treasury’s Financial Management Service under Exchange Rates found in Reference & 指导在 财政服务局.  使用12月31日的汇率.

What if none of my accounts exceeds $10,000?

The rule is that it is the aggregate of the highest balance in all non-US bank accounts held during the year. 例如, if you have three non-US bank accounts and two of them have $2 each as the highest balance and the third had $9,997, you will have to file the FBAR for each missed year, 申报你所有的账目. Please note, the total is GREATER than $10,000.

What if I closed my bank accounts during the year?

These still need to be included if they existed at any time between January 1 and December 31.

I won the lottery and I had $1 million in my current account which I moved to my savings account, 所以我要报两次吗?

Yes, but remember, this is 只有 a reporting task, not a tax issue. 尽管如此, it is important that you are accurate with your information regarding the highest balances in all accounts at any given time in the calendar year.

Do I report half of the highest balances in my joint bank accounts?

不，你必须申报全部金额.

如果我根本不提交这张表格呢?

The IRS and Department of Justice are actively looking for all 美国人 who are not compliant with their filing. If you determine that you are required to file this form, 但你没有提交, 你的风险是固定的10美元,000 fine for EACH ACCOUNT you did not report for EACH YEAR you did not file. These forms can be time-consuming but are straightforward. The bottom line is to file them and file on time. 看看如果你不这样做会发生什么.

我不知道这些表格! How do I make that right and get up-to-date?

不要惊慌. Your first course of action should be to contact your tax adviser for advice on getting back into the system with these or any other filing requirements. This will at least show effort that you wish to become compliant. The idea is to become compliant with all your US taxes voluntarily before the IRS finds you. 这里有一些澳门官方老葡京 自愿披露.

I reported my interest income on my non-US bank accounts, but I have not done the FBAR Form as I did not know about it.

This is a situation which is recognized by the IRS and it is possible to catch up with your FBAR filings without incurring penalties.

和你的税务顾问谈谈 if any of these, or any other tax situations, are unclear.