FBAR NFT Staking Foreign Exchange: Reporting Crypto Digital Assets
FBAR NFT staking foreign exchange reporting rules. Learn which crypto digital assets on foreign exchanges you must report to FinCEN.
Matt Cohen, CPA · April 27, 2026
FBAR Filing Blog
Expert guides on FBAR requirements, deadlines, and compliance.
FBAR South Korea Bank Accounts: Reporting Korean Accounts and NPS Pensions
FBAR South Korea bank accounts reporting guide. Learn Korean NPS pension rules, KRW conversion, and military SOFA obligations for US persons.
Matt Cohen, CPA · April 24, 2026
FBAR Report Closed Account: Do You Still Have to File?
FBAR report closed account rules: yes, you must report a closed foreign account if it held value during the calendar year and the $10,000 threshold was met.
Matt Cohen, CPA · April 23, 2026
File Both FBAR and Form 8938: When and Why You Need Each
Learn when you must file both FBAR and Form 8938. Covers overlapping accounts, 8938-only assets like foreign stocks, thresholds, and real-world examples.
Matt Cohen, CPA · April 22, 2026
FBAR Taiwan Bank Accounts: Reporting Requirements for US Persons
FBAR Taiwan bank accounts reporting guide for US persons. Learn which Taiwanese accounts to report, TWD conversion rules, and Labor Pension Fund obligations.
Matt Cohen, CPA · April 21, 2026
FBAR Multi Currency Account Value: How to Report Accounts With Multiple Currencies
Learn how to determine FBAR multi currency account value when an account holds multiple currencies. Covers Treasury rates, conversion steps, and worked examples.
Matt Cohen, CPA · April 20, 2026
FBAR Tax Preparer Responsibility: What Filing Professionals Must Know
FBAR tax preparer responsibility includes PTIN rules, Circular 230 duties, and penalties for aiding non-filing. Learn what professionals must know.
Matt Cohen, CPA · April 17, 2026
FBAR Penalty Per Account or Per Form? How Bittner v. US Changed Everything
Is the FBAR penalty per account or per form? After Bittner v. US (2023), non-willful penalties apply per report. Learn how this ruling affects you.
Matt Cohen, CPA · April 16, 2026
FBAR China Bank Accounts: Reporting Rules for US Persons
FBAR China bank accounts reporting guide for US persons. Covers ICBC, Bank of China, CCB, RMB conversion, capital controls, and dual-citizen complications.
Matt Cohen, CPA · April 15, 2026
FATCA Filing Threshold vs FBAR: Side-by-Side Comparison for 2025
Compare the FATCA filing threshold vs FBAR reporting requirements. FBAR is $10,000 aggregate; FATCA Form 8938 ranges from $50K to $600K by filing status.
Matt Cohen, CPA · April 14, 2026
FBAR DeFi Crypto Wallet Rules: Does Self-Custody Trigger Filing?
FBAR DeFi crypto wallet rules explained. Learn if self-custody wallets, foreign exchanges, and DeFi protocols trigger FBAR filing for digital assets.
Matt Cohen, CPA · April 13, 2026
FBAR Minor Child Filing Requirements: What Parents Must Know
FBAR minor child filing rules explained. Learn when parents must file FBAR for a child, custodial accounts at foreign banks, and UTMA/UGMA reporting.
Matt Cohen, CPA · April 10, 2026
FBAR Brazil Bank Accounts: Reporting Previdencia, FGTS, and Brazilian Assets
FBAR Brazil bank accounts reporting rules for US persons. Learn which Brazilian accounts, previdencia privada, and FGTS you must report to FinCEN.
Matt Cohen, CPA · April 9, 2026
FBAR IRS Audit: What to Expect If the IRS Examines Your Foreign Accounts
Learn what happens during an FBAR IRS audit, from first notice to penalty assessment. Covers civil vs criminal paths, IDRs, and your rights.
Matt Cohen, CPA · April 8, 2026
FBAR Extension October 15: The Automatic Deadline You Don't Need to Request
The FBAR extension October 15 deadline is automatic — no form required. Learn about the 2015 law change, the old June 30 deadline, and penalties for missing it.
Matt Cohen, CPA · April 7, 2026
FBAR UAE Dubai Bank Accounts: Filing Rules for US Expats in the Emirates
FBAR UAE Dubai bank accounts must be reported by US persons. Learn which Emirates NBD, FAB, and ADCB accounts to file, penalties, and UAE-specific rules.
Matt Cohen, CPA · April 6, 2026
What Counts as Foreign Financial Account FBAR? The Definitive List
Complete guide to what counts as foreign financial account FBAR reporting. Bank accounts, securities, pensions, crypto, insurance — with YES/NO tables.
Matt Cohen, CPA · April 3, 2026
The FBAR Expats Living Abroad Must File: Guide for Americans Overseas
FBAR expats living abroad must report foreign accounts over $10,000. Learn expat filing requirements, FEIE interaction, common mistakes, and how to file.
Matt Cohen, CPA · April 2, 2026
FBAR Hong Kong Accounts: MPF, Bank Accounts & Reporting Rules
FBAR Hong Kong accounts reporting for US persons. Learn which HK bank accounts, MPF funds, and ORSO schemes you must file on FinCEN Form 114.
Matt Cohen, CPA · April 1, 2026
FBAR 10000 Threshold Aggregate Value: How the Rule Works
The FBAR 10000 threshold aggregate value rule requires combining all foreign accounts. Learn how it works and common mistakes filers make.
Matt Cohen, CPA · March 31, 2026
FBAR Switzerland Bank Accounts: Reporting Swiss Pensions and Financial Accounts
FBAR Switzerland bank accounts reporting guide. Learn which Swiss accounts need filing, how to report Pillar 2 and 3 pensions, and IRS scrutiny.
Matt Cohen, CPA · March 30, 2026
FBAR vs Form 8865: Foreign Partnership Reporting Requirements Explained
FBAR vs Form 8865 for foreign partnerships — learn when you need one, both, or neither. Compare thresholds, penalties, and filing rules under IRC 6038.
Matt Cohen, CPA · March 27, 2026
FBAR Voluntary Disclosure: Current Options After OVDP Closed
OVDP closed in 2018 but FBAR voluntary disclosure options remain. Learn about streamlined, delinquent, and Updated Voluntary Disclosure Practice.
Matt Cohen, CPA · March 26, 2026
FBAR Singapore CPF: Reporting Bank Accounts & Retirement Funds
FBAR Singapore CPF reporting rules for US persons. Learn which Singapore bank accounts, CPF, and SRS funds you must report on FinCEN Form 114.
Matt Cohen, CPA · March 25, 2026
How to Amend FBAR Filing: Correct a Previously Filed Report
Learn how to amend FBAR filing errors through the BSA E-Filing system. Step-by-step guide to correct account values, missing accounts, and more.
Matt Cohen, CPA · March 24, 2026
FBAR Mexico Bank Accounts: Reporting Rules for US Persons With Mexican Accounts
FBAR Mexico bank accounts reporting rules for US persons with BBVA, Banorte, AFORE, and CETES accounts. Learn peso conversion, penalties, and how to file.
Matt Cohen, CPA · March 23, 2026
FBAR Trust Reporting Requirements: When Trusts Must File for Foreign Accounts
FBAR trust reporting requirements explained. Learn who must file — the trust, trustee, or beneficiary — under 31 CFR 1010.350.
Matt Cohen, CPA · March 20, 2026
FBAR Australia Superannuation and Bank Account Reporting Guide
US persons with Australian bank accounts or superannuation must file FBAR. Learn fbar australia superannuation rules, AUD rates, and dual-citizen obligations.
Matt Cohen, CPA · March 19, 2026
FBAR Japan Bank Accounts: Reporting Japanese Accounts and Nenkin Pensions
FBAR Japan bank accounts guide: learn which accounts to report, including yucho postal savings, nenkin pensions, NISA, iDeCo, and how to convert yen to USD.
Matt Cohen, CPA · March 19, 2026
FBAR Statute of Limitations: The 6-Year Window for Penalty Assessment
The FBAR statute of limitations is 6 years under 31 USC 5321(b)(1). Learn when the clock starts, how willful violations differ, and key court cases.
Matt Cohen, CPA · March 18, 2026
FBAR Foreign Mutual Funds PFIC: Reporting Requirements Explained
FBAR foreign mutual funds PFIC: foreign funds trigger both FBAR filing and PFIC reporting on Form 8621. Learn dual obligations, tax rules, and compliance.
Matt Cohen, CPA · March 17, 2026
FBAR France Bank Accounts: Reporting Livret A, PEA, and Assurance Vie
FBAR France bank accounts guide for US persons. Learn which French accounts — Livret A, PEA, PEL, assurance vie, PERP — must be reported on FinCEN Form 114.
Matt Cohen, CPA · March 16, 2026
FBAR Joint Account Rules: How to Report Jointly-Held Foreign Accounts
FBAR joint account rules require both holders to file separate reports for the full value. Learn spousal filing, Form 114a, and the $10,000 threshold.
Matt Cohen, CPA · March 15, 2026
FBAR Reasonable Cause Defense: How to Eliminate Non-Willful Penalties
The FBAR reasonable cause defense under 31 USC 5321(a)(5)(B)(ii) can eliminate non-willful penalties. Learn which factors the IRS and courts consider.
Matt Cohen, CPA · March 13, 2026
FBAR UK Bank Accounts: What US Persons Must Report
Which FBAR UK bank accounts must US persons report? Learn about ISAs, building societies, NS&I, pensions, and how HMRC data-sharing affects compliance.
Matt Cohen, CPA · March 13, 2026
FBAR Foreign Life Insurance Policy: When Cash Value Makes It Reportable
Does your FBAR foreign life insurance policy need reporting? Learn which policies with cash surrender value must appear on FinCEN Form 114.
Matt Cohen, CPA · March 12, 2026
FBAR vs Form 3520 Foreign Trust: When You Need One, the Other, or Both
FBAR vs Form 3520 foreign trust: when you need one, the other, or both. Filing thresholds, penalties, and who files under IRC 6048 and 31 CFR 1010.350.
Matt Cohen, CPA · March 11, 2026
FBAR Germany Bank Accounts: Reporting Bausparen, Riester-Rente, and More
FBAR Germany bank accounts guide: which German accounts to report, including Bausparen, Riester-Rente, and Betriebliche Altersvorsorge.
Matt Cohen, CPA · March 10, 2026
FBAR vs FATCA Form 8938: Key Differences Every Filer Should Know
FBAR vs FATCA Form 8938 compared side-by-side: thresholds, agencies, penalties, and filing rules with statutory citations.
Matt Cohen, CPA · March 10, 2026
FBAR Delinquent Filing Procedures: How to File Late FBARs Without Penalties
FBAR delinquent filing procedures explained — who qualifies, how to file late FBARs via BSA E-Filing, and how to write your reasonable cause statement.
Matt Cohen, CPA · March 9, 2026
FBAR First-Time Filer Guide: How to Report Your Foreign Accounts
FBAR first time filer guide: who must file, which accounts to report, how to calculate maximum values, and how to submit FinCEN Form 114 online.
Matt Cohen, CPA · March 8, 2026
FBAR Cryptocurrency Foreign Exchanges: Reporting Rules for Digital Assets
Learn FBAR cryptocurrency foreign exchanges reporting rules for digital assets. Which crypto exchanges are foreign, how to calculate amounts, and filing steps.
Matt Cohen, CPA · March 5, 2026
FBAR Filing Deadline 2026: Key Dates and What Happens If You Miss It
The FBAR filing deadline 2026 is April 15, with an automatic extension to October 15. Learn the key dates, penalties for late filing, and how to catch up.
Matt Cohen, CPA · March 4, 2026
FBAR Green Card Holders: What Permanent Residents Must Know
FBAR green card holders must report foreign accounts over $10,000. Learn permanent resident FBAR rules, penalties, and how to file correctly.
Matt Cohen, CPA · March 4, 2026
FBAR Penalties: What Happens If You Don't File?
FBAR penalties range from $12,909 per non willful violation to 50% of account balance for willful failures. Learn the full FBAR penalty structure.
Matt Cohen, CPA · March 4, 2026
Calculate Maximum Account Value FBAR: Step-by-Step Guide
Calculate maximum account value FBAR correctly: find each account's peak balance, convert with Treasury rates, and check the $10,000 threshold.
Matt Cohen, CPA · March 4, 2026
FBAR Business Account Signatory Authority: Who Must File
FBAR business account signatory authority rules: when corporate officers, employees, and LLC owners must file FinCEN Form 114 under 31 CFR 1010.350.
Matt Cohen, CPA · March 3, 2026
FBAR Canada RRSP TFSA Reporting: Complete Guide for US Persons
FBAR Canada RRSP TFSA reporting rules for US persons: treaty deferral, TFSA US taxation, RESP Form 3520 risks, Form 8938 FATCA thresholds, and maximum value calculation.
Matt Cohen, CPA · March 3, 2026
FBAR Exchange Rate Treasury: How to Convert Foreign Currency to USD
Learn how the FBAR exchange rate treasury rule works. Use Treasury Reporting Rates of Exchange to convert foreign currency balances to USD for FinCEN Form 114.
Matt Cohen, CPA · March 3, 2026
FBAR Foreign Pension Accounts: Reporting Rules for US Persons
Which fbar foreign pension accounts require FinCEN Form 114? Rules for UK SIPPs, Australian super, Canadian RRSP, Form 3520, and the $10,000 threshold.
Matt Cohen, CPA · March 3, 2026
FBAR India NRE NRO Accounts: What US Persons Must Report
FBAR India NRE NRO accounts guide for US persons. Which Indian accounts are reportable, INR conversion rules, PPF and demat reporting, penalties, and tax treaty rules.
Matt Cohen, CPA · March 3, 2026
FBAR Israel Bank Accounts: Reporting Israeli Pensions and Accounts
US persons with FBAR Israel bank accounts must report Bank Leumi, kupot gemel, keren hishtalmut, and bituach menahalim. Learn the rules for dual citizens.
Matt Cohen, CPA · March 3, 2026
Streamlined Filing Compliance Procedures FBAR: Catch Up on Missed Filings
IRS streamlined filing compliance procedures FBAR guide: SDOP 5% penalty vs SFOP zero penalty, eligibility rules, non-willful conduct standard, and step-by-step submission.
Matt Cohen, CPA · March 3, 2026
FBAR Willful vs Non-Willful Penalty: What the Difference Costs You
FBAR willful vs non-willful penalty: $12,909 per report (non-willful) vs $100,000 or 50% of balance (willful). Cites 31 USC 5321, Bedrosian, Williams. 2026 guide.
Matt Cohen, CPA · March 3, 2026
Who Is a US Person FBAR Rules Apply To? Citizens, Residents, and Entities
Who is a US person FBAR rules apply to? Under 31 CFR 1010.350(b): US citizens, green card holders, resident aliens, and US entities. Full rules here.
Matt Cohen, CPA · March 3, 2026