As we have reminded you periodically, taxpayers are required to file form TD F 90-22.1 (FBAR) annually if the U.S. person or entity has a financial interest in or signature authority over any foreign financial account, including a foreign bank or brokerage account, if the aggregate value of all such accounts exceeds $10,000 at any time during the calendar year. This filing is due by June 30 of the year following the reporting year. Read More