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FBAR Filing For Non-U.S. Citizens

By Wilda Lin
The CPA Journal
October 2018 Edition

Reports of Foreign Financial and Bank Accounts (FBAR) have gained prominence since the Department of Justice began investigating the accounts of Swiss banks, starting with UBS almost a decade ago. Who must file FBARs? Many people who own foreign accounts hail from other countries, and the answer to this question is not always obvious.


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