FBAR (Foreign Bank Account Report)

GPTKB entity

Predicate	Object
gptkbp:instanceOf	financial reporting requirement
gptkbp:administeredBy	gptkb:U.S._Department_of_the_Treasury gptkb:Financial_Crimes_Enforcement_Network
gptkbp:appliesTo	gptkb:U.S._persons U.S. citizens U.S. residents U.S. entities U.S. estates U.S. trusts
gptkbp:establishedBy	gptkb:Bank_Secrecy_Act
gptkbp:establishedIn	1970
gptkbp:filingDeadline	gptkb:April_15
gptkbp:filingExtension	October 15
gptkbp:filingMethod	electronically
gptkbp:filingPortal	gptkb:BSA_E-Filing_System
gptkbp:fullName	gptkb:Foreign_Bank_Account_Report
https://www.w3.org/2000/01/rdf-schema#label	FBAR (Foreign Bank Account Report)
gptkbp:jurisdiction	gptkb:United_States
gptkbp:language	English
gptkbp:notFiledWith	gptkb:IRS
gptkbp:penalty	criminal penalties civil penalties greater penalties for willful violations up to $10,000 for non-willful violations
gptkbp:publicLawNumber	gptkb:FinCEN_Form_114
gptkbp:purpose	combat tax evasion detect money laundering enforce financial transparency
gptkbp:relatedTo	gptkb:FATCA gptkb:Form_8938
gptkbp:requires	gptkb:United_States_federal_law
gptkbp:triggeredBy	foreign financial accounts aggregate value exceeding $10,000
gptkbp:bfsParent	gptkb:U.S._expatriates
gptkbp:bfsLayer	5