Even as many individuals breathe a sigh of relief following an conclusion of the tax period, individuals with foreign accounts along with foreign financial assets may not yet be through with their tax reporting. The Foreign Bank Account Report (FBAR) arrives by June 30th for all qualifying citizens. The FBAR is a disclosure form that is filled by all U.S. citizens, residents, and U.S. entities that own bank accounts, are bank signatories to such accounts, or have a controlling stakes to at least or many foreign bank accounts physically situated outside the borders of this country. The report also includes foreign financial assets, life insurance coverage policies, annuity with a cash value, pool funds, and mutual funds.

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