U.S. Tax Foreign Bank Account Reporting (FBAR) Disclosure
• Convert foreign currency by using the official exchange rate in effect on December 31 of the calendar year. The official ... The statute of limitations on FBAR filing is six years; the current year and the previous five years are required. If you have not filed an FBAR (FinCEN Form 114) for any of these six years, it is very important to ... ................
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