Foreign Bank Account Report

GPTKB entity

Predicate	Object
gptkbp:instanceOf	gptkb:financial_reporting_requirement
gptkbp:abbreviation	gptkb:FBAR
gptkbp:administeredBy	gptkb:Financial_Crimes_Enforcement_Network
gptkbp:appliesTo	gptkb:U.S._persons U.S. citizens U.S. residents entities organized under U.S. law
gptkbp:electronicFilingRequired	true
gptkbp:filingDate	gptkb:FinCEN
gptkbp:filingDeadline	gptkb:April_15
gptkbp:filingExtensionDeadline	October 15
gptkbp:introducedIn	1970
gptkbp:legalBasis	gptkb:Bank_Secrecy_Act
gptkbp:notFiledWith	gptkb:IRS
gptkbp:penalty	criminal penalties civil penalties
gptkbp:publicLawNumber	gptkb:FinCEN_Form_114
gptkbp:purpose	report foreign financial accounts
gptkbp:relatedTo	gptkb:IRS_Form_8938 tax compliance anti-money laundering offshore accounts
gptkbp:requires	gptkb:United_States_Department_of_the_Treasury
gptkbp:threshold	aggregate foreign financial accounts exceeding $10,000
gptkbp:bfsParent	gptkb:Bank_Secrecy_Act
gptkbp:bfsLayer	6
https://www.w3.org/2000/01/rdf-schema#label	Foreign Bank Account Report