How to Fix Missed FBAR Filings: Will I Get in Trouble? When a U.S. person (U.S. Citizen, Lawful Permanent Resident, or Foreign National who meets the Substantial Presence Test) has foreign accounts, assets, or other investments, they may be required to file the annual FBAR (FinCEN Form 114) to report this information to the U.S. […] The post How to Fix Missed FBAR Filings: Will I Get in Trouble? appeared first on International Tax Attorney | IRS Offshore Voluntary Disclosure.
