|
gptkbp:instanceOf
|
gptkb:government
|
|
gptkbp:administeredBy
|
gptkb:Financial_Crimes_Enforcement_Network
|
|
gptkbp:alsoKnownAs
|
gptkb:FBAR
|
|
gptkbp:appliesTo
|
corporations
individuals
partnerships
estates
trusts
|
|
gptkbp:extensionAvailable
|
October 15
|
|
gptkbp:filingDate
|
gptkb:FinCEN
|
|
gptkbp:filingDeadline
|
gptkb:April_15
|
|
gptkbp:filingMethod
|
electronically through BSA E-Filing System
|
|
https://www.w3.org/2000/01/rdf-schema#label
|
FinCEN Form 114
|
|
gptkbp:introducedIn
|
2013
|
|
gptkbp:legalBasis
|
gptkb:Bank_Secrecy_Act
|
|
gptkbp:notFiledWith
|
gptkb:IRS
|
|
gptkbp:penalty
|
civil monetary penalties
criminal penalties
|
|
gptkbp:purpose
|
report foreign bank and financial accounts
|
|
gptkbp:relatedTo
|
tax compliance
anti-money laundering
|
|
gptkbp:replacedBy
|
gptkb:TD_F_90-22.1
|
|
gptkbp:requires
|
gptkb:United_States_Department_of_the_Treasury
U.S. persons with financial interest in or signature authority over foreign financial accounts
|
|
gptkbp:threshold
|
aggregate value exceeds $10,000 at any time during the calendar year
|
|
gptkbp:website
|
https://bsaefiling.fincen.treas.gov
|
|
gptkbp:bfsParent
|
gptkb:Foreign_Bank_and_Financial_Accounts_Reports_(FBARs)
gptkb:FBAR_(Foreign_Bank_Account_Report)
|
|
gptkbp:bfsLayer
|
6
|