How U.S. Expats Can Resolve FBAR Tax Issues and Penalties When a U.S. person (U.S. Citizen, Lawful Permanent Resident, 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. government. There […] The post How U.S. Expats Can Fix FBAR Tax Issues and Penalties appeared first on Expatriation Exit Tax Lawyers: Citizens & Long-Term Residents.