The Report of Foreign Bank and Financial Accounts (FBAR), or FinCEN Form 114, is an annual report that usually must be filed on or before April 15. The 114 must be filed electronically and is transmitted separately from the federal tax return. Click on your return type below to view step-by-step instructions on e-filing the 114.
Beginning on January 1, 2024, many companies in the United States will have to report information about their beneficial owners, that is, the individuals who ultimately own or control the company. For more information see here.