Cindy Ritter
If you have ANY foreign accounts, you must answer YES to the question on Schedule B Part III. If aggregate value exceeds $10,000 during the year, you must file a FinCEN 114 (aka FBAR) by April 15, 2019. The FinCEN 114 must be filed electronically. Filing deadline can be extended for 6 months. I do NOT file the FinCEN 114. ................
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