Find Out if You Qualify for the New FBAR  Filing Extension under Notice 2018-1
201905.170

Find Out if You Qualify for the New FBAR Filing Extension under Notice 2018-1

U.S. citizens and Green card holders living in Canada or otherwise outside the United States may have FBAR filing obligation. If the aggregate maximum value or the balance of your foreign financial accounts exceeds US $10,000 during the calendar year, you are generally required to file FinCEN Form 114: Report of Foreign Bank and Financial Accounts (FBAR).