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  2. Foreign Account Tax Compliance Act - Wikipedia

    en.wikipedia.org/wiki/Foreign_Account_Tax...

    The Foreign Account Tax Compliance Act (FATCA) is a 2010 U.S. federal law requiring all non-U.S. foreign financial institutions (FFIs) to search their records for customers with indicia of a connection to the U.S., including indications in records of birth or prior residency in the U.S., or the like, and to report such assets and identities of such persons to the United States Department of ...

  3. Bank Secrecy Act - Wikipedia

    en.wikipedia.org/wiki/Bank_Secrecy_Act

    U.S. citizens and residents with a financial interest in or authority over foreign bank accounts or "foreign financial accounts" with an aggregate value of $10,000 or more are required to file a Foreign Bank Account Report (FBAR) with the U.S. Treasury by October 15 every year.

  4. Offshore bank - Wikipedia

    en.wikipedia.org/wiki/Offshore_bank

    The US Bank Secrecy Act requires U.S. Taxpayers to file a Department of the Treasury Form 90–22.1 Report of Foreign Bank and Financial Accounts (FBAR: Each person or entity (including a bank) subject to the jurisdiction of the United States having an interest in, signature, or other authority over one or more bank, securities, or other ...

  5. Supreme Court allows small business registration rule to take ...

    www.aol.com/supreme-court-allows-small-business...

    Owners and part-owners of an estimated 32.6 million small businesses must register personal information with Treasury's Financial Crimes Enforcement Network, or FinCEN. ... FILE - The Supreme ...

  6. FBAR Penalties: Relief for Taxpayers? - AOL

    www.aol.com/news/fbar-penalties-relief-taxpayers...

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  7. Who must file a tax return? - AOL

    www.aol.com/news/2010-01-20-who-must-file-a-tax...

    If you're a U.S. citizen or resident, that depends on three factors: (1) gross income; (2) filing status, and (3) age. Gross income is defined in the Tax Code as "all income from whatever source ...

  8. Streamlined filing compliance procedures - Wikipedia

    en.wikipedia.org/wiki/Streamlined_filing...

    The streamlined filing compliance procedures (called the streamlined procedures for short when the context is clear) is a set of procedures offered by the Internal Revenue Service in the United States to help United States taxpayers (individual taxpayers or couples filing jointly only; institutions cannot avail of these procedures) get back in compliance on the fronts of paying taxes related ...

  9. Foreign Agents Registration Act - Wikipedia

    en.wikipedia.org/wiki/Foreign_Agents...

    The Foreign Agents Registration Act (FARA) (22 U.S.C. § 611 et seq.) is a United States law that imposes public disclosure obligations on persons representing foreign interests.