Report of Foreign Bank and Financial Accounts (FBAR) [税金]
Who Must File an FBAR
United States persons are required to file an FBAR if:
1.The United States person had a financial interest in or signature authority over at least one financial account located outside of the United States; and
2.The aggregate value of all foreign financial accounts exceeded $10,000 at any time during the calendar year to be reported.
United States person includes U.S. citizens; U.S. residents; entities, including but not limited to, corporations, partnerships, or limited liability companies, created or organized in the United States or under the laws of the United States; and trusts or estates formed under the laws of the United States.
United States persons are required to file an FBAR if:
1.The United States person had a financial interest in or signature authority over at least one financial account located outside of the United States; and
2.The aggregate value of all foreign financial accounts exceeded $10,000 at any time during the calendar year to be reported.
United States person includes U.S. citizens; U.S. residents; entities, including but not limited to, corporations, partnerships, or limited liability companies, created or organized in the United States or under the laws of the United States; and trusts or estates formed under the laws of the United States.
Taxpayers Living Abroad [税金]
Taxpayers abroad qualifying for an automatic two-month extension must file their 2014 federal income tax returns by Monday, June 15.
The June 15 deadline applies to U.S. citizens and resident aliens living overseas, or serving in the military outside the U.S. on the regular April 15 due date.
Amended Tax Returns [税金]
Did you discover that you made a mistake after you filed your federal tax return? You can make it right by filing an amended tax return.
Here are the top ten things to know about filing an amended tax return.
Here are the top ten things to know about filing an amended tax return.
