O que e o FBAR?

O que é o FBAR?

Declaração de Contas Bancárias e Aplicações Financeiras Detidas no Exterior: FBAR (Foreign Bank and Financial Accounts Report).

Como saber se sou US Person?

Caracterizam-se como US PERSON as pessoas que tenham:

1. Cidadania norte-americana, incluindo os detentores de dupla nacionalidade e passaporte norte-americano, ainda que residam fora dos Estados Unidos.
2. Residência fiscal nos EUA, ou seja, que possuam Green Card e que possa se tornar um residente permanente legal;

O que é uma pessoa us?

Caracterizam-se como US PERSON pessoas que possuem cidadania norte-americana, nascidas nos EUA ou com pais norte-americanos.

What is the FATCA requirement for foreign banks?

This FATCA requirement is in addition to the long-standing requirement to report foreign financial accounts on FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR) (formerly TD F 90-22.1). FATCA will also require certain foreign financial institutions to report directly to the IRS information about financial accounts held by U.S.

What is FATCA (foreign account Tax Compliance Act)?

The Foreign Account Tax Compliance Act (FATCA) is an important development in U.S. efforts to combat tax evasion by U.S. persons holding accounts and other financial assets offshore. The Treasury Department and the IRS continue to develop guidance concerning FATCA. For current and more in-depth information, please visit FATCA.

What is FATCA and why is it important?

The Foreign Account Tax Compliance Act (FATCA) is an important development in U.S. efforts to combat tax evasion by U.S. persons holding accounts and other financial assets offshore. The Treasury Department and the IRS continue to develop guidance concerning FATCA.

What is the FBAR form for foreign banks?

FBAR Requirements. FBAR refers to Form 114, Report of Foreign Bank and Financial Accounts, that must be filed with the Financial Crimes Enforcement Network (FinCEN), which is a bureau of the Treasury Department.