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FinCEN Form 114 (FBAR)

FinCEN Form 114 (FBAR) - $99 per account


The FBAR must be filed by any U.S. person (including - U.S. entities, such as corporations, partnerships, limited liability companies (LLCs), and trusts, if they are subject to U.S. jurisdiction) who meets the following requirements:

  • The individual has a financial interest in, or signature authority over, one or more foreign financial accounts.

  • The aggregate value of these foreign accounts exceeds $10,000 at any point during the calendar year.

FinCEN Form 114 (FBAR)

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