Foreign Asset Reporting

FBAR (FinCEN 114) & FATCA Compliance

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Why Foreign Asset Reporting Matters

If you are a U.S. citizen or a Green card holder, there are certain tax responsibilities that extend worldwide, no matter where you reside permanently. This means that foreign bank accounts, investment accounts, pensions, and certain other assets may need to be reported each year, even if you already pay taxes in another country.
Missing a filing can lead to penalties, but there are clear rules and programs to help you stay compliant.

h What Forms You May Need

Two of the most common reporting forms are the FBAR (FinCEN Form 114) and FATCA Form 8938. Understanding which one applies can be confusing, especially since the requirements overlap but aren’t identical.
• FBAR: Separate filing with the Treasury Department, required if your foreign accounts exceeded $10,000 at any time during the year.
• FATCA (Form 8938): Filed with your tax return if your foreign assets are above certain thresholds, which vary depending on your filing status and residency – that is whether you live in the U.S. or abroad.

s It’s Not Just About Ownership

You may need to file even if:

  • You’re listed on a joint account with a parent or spouse
  • You can sign on an account but don’t own it
  • You didn’t earn income from it

} Late or Missed FBAR Filings?

You may still be able to catch up — without penalties or with reduced penalties.
If you missed FBAR filing in prior years, but have reported all your income on your Form 1040 U.S. Individual Income Tax Return and are not under IRS examination, the Delinquent FBAR Submission Procedures provide a way to get caught up without penalties. File the missing FBARs electronically through the BSA e-Filing system & Include a short statement explaining why they are late.

If your foreign accounts produced income (like interest, dividends, or gains) that wasn’t reported on your U.S. tax return, you cannot use the Delinquent FBAR Submission Procedures. Instead, you may need to use the Streamlined Filing Compliance Procedures or another IRS program. These programs allow you to amend past returns and report both the income and the accounts, often with reduced penalties if your oversight was non-willful.

Need Help With Foreign Asset Reporting?

Whether you’re filing FBARs for the first time, catching up on prior years, or navigating FATCA requirements, you don’t have to handle it alone. Fill out the contact form or schedule a call and we’ll go over your situation together.

What is the deadline to report foreign assets?

  • FBAR (FinCEN Form 114): April 15, with an automatic extension to October 15. No separate extension request is required.
  • FATCA (Form 8938): Due with your tax return — usually April 15, or October 15 if you file a tax return extension.

Do I need to file an extension for FBAR reporting?

No. The FBAR extension until October 15 is automatically granted. You don’t need to file a request to get this extension.

What is the difference between FBAR and FATCA reporting?

  • FBAR: Separate filing with the Treasury Department, required if your foreign accounts exceeded $10,000 at any time during the year.
  • FATCA (Form 8938): Filed with your tax return if your foreign assets are above certain thresholds, which vary depending on your filing status and residency.

Do retirement accounts or pensions abroad need to be reported?

In most cases, yes. Foreign retirement accounts and pensions are generally reportable on the FBAR and may also need to be included on Form 8938.

What happens if I don’t report my foreign assets?

The penalties for not reporting can be very serious. Non-willful violations may result in fines up to $10,000 per year, while willful violations can carry much higher penalties and even potential criminal charges.

Do I have to keep records for FBAR reports?

For each account you must report on an FBAR, you must keep records for five years from the due date of the FBAR, with this information:

  • Name on the account,
  • Account number,
  • Name and address of the foreign bank,
  • Type of account,
  • Maximum value during the year.

The law doesn’t specify the type of document to keep with this information. Documents may include bank statements or a copy of a filed FBAR if they have the required information.

Foreign Asset Reporting

FBAR (FinCEN 114)

Any U.S. citizen, green card holder, or resident alien who has financial interest in or signature authority over foreign accounts that total more than $10,000 at any time during the year. It applies to bank account, brokerage accounts, as well as mutual funds.

Delinquent FBAR

You may qualify to file late FBAR reports for prior years under the Delinquent FBAR Submission Procedures, if you have reported all your income on Form 1040 U.S. Individual Income Tax Return and are not under IRS examination. Generally the IRS will not impose a penalty, if a short statement is included, explaining why the FBAR reports are late.

Streamlined Filing

If you haven’t reported the income tied to the foreign accounts on your U.S. individual income tax return (Form 1040), the Streamlined Filing Compliance Procedures may apply. They are designed for U.S. taxpayers (including expats) who failed to file FBARs or even full tax returns in some years – but whose noncompliance wasn’t willful (i.e., unintentional).

FATCA Reporting

The Foreign Account Tax Compliance Act (FATCA) requires certain U.S. taxpayers who hold foreign financial assets with an aggregate value of more than the reporting threshold (at least $50,000) to report information about those assets on Form 8938, which must be attached to the taxpayer’s annual income tax return. Reporting thresholds vary based on whether you file a joint income tax return or live abroad.

How the Process Works

Gather Your Financial Information

You’ll receive a clear checklist of everything needed — account balances, institutions, and asset types.

FBAR preparation

I will accurately prepare the FBAR on your behalf.

Review & Approve

You will review the finalized forms before submission to the U.S. Treasury Department.

Let Me Handle the Filing

The FBAR is filed with the U.S. Treasury’s Financial Crimes Enforcement Network (FinCEN) via the BSA E-Filing System.  After electronic submission, you will get an acknowledgement with a confirmation number.

FATCA (Form 8938) is filed as part of your federal income tax return (Form 1040). You will get an e-file acceptance notice as proof that Form 8938 was included.

personal taxes

Taxes for Individuals

U.S. Citizens & Green Card Holders, US Expats, Student & Work Visa Holders
Whether you live in the U.S. or abroad, I’ll prepare and file your return accurately, help you maximize your refund, and stay compliant.

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IRS Audit Representation

Got a letter from the IRS, behind on taxes or face an audit?
From denied credits to tax debt resolution, this service protects your interests — without the stress of doing it alone.

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ITIN Assistance

Need to file as MFJ with a foreign spouse?
Apply for an ITIN for your spouse and/or dependents, increase your deductions and enjoy lower tax rates!