Contents1 A Primer on Foreign Account (FBAR) Reporting Compliance2 When is the FBAR Due?3 What Foreign Accounts/Assets do I Report?4 What if I am Missing Foreign Account Information?5 What if I Missed Reporting an Account on the FBAR?6 What if I Missed Filing the FBAR?7 Can I File the FBAR Late?8 Late Filing Penalties May …