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Revision as of 22:08, 12 May 2026


Even as people breathe a sigh of relief after a conclusion of the tax period, people who have foreign accounts and other foreign financial assets may not yet be through with their tax reporting. The Foreign Bank Account Report (FBAR) is born by June 30th for all qualifying citizens. The FBAR is a disclosure form that is filled by all U.S. citizens, residents, and U.S. entities that own bank accounts, are bank signatories to such accounts, or have a controlling stakes a minimum of one or many foreign bank accounts physically situated outside the borders of this country. The report also includes foreign financial assets, life insurance policy policies, annuity using a cash value, pool funds, and mutual funds.

B) Interest earned, but am not paid, during a bond year, must be accrued after the bond year and reported as taxable income for your calendar year in which the bond year ends.

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