Frequently Asked Questions:
Q. What is an FBAR?
Q. Who must file an FBAR?
Q. What is a foreign country?
Q. What is a United States person?
Q. Is a single-member LLC, which is a disregarded entity for U.S. tax purposes, a United States person for FBAR purposes?
Q. Is a U.S. resident with power of attorney on his elderly parents’ accounts in Canada required to file an FBAR, even if the resident never exercised the power of attorney?
Q. How do filers report their accounts to the IRS?
Q. When is the FBAR due?
Q. Where are FBAR forms available?
Q. Is there a help line for questions about completing the form?
Q. Does the IRS have an email address to send questions regarding the FBAR?
Q. Where do I file the FBAR?
Q. How do I verify that my FBAR was filed?
Continue to Part 3: http://topimmigrationnews.blogspot.com/2013/02/fbar-reporting-foreign-accounts-to-irs_201.html