How to Correct Common FBAR (FinCEN 114) Errors and Mistakes 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. government. […] The post How to Correct Common FBAR (FinCEN 114) Errors & Mistakes appeared first on FBAR: Foreign Bank & Financial Accounts | International Tax.