FBAR is a Report of Foreign Bank and Financial Account. The form number
is TD F 90-22.1. The following articles explain the FBAR filing in greater depth.

I - Filing

FBAR Filings: Amended Tax Returns
FBAR Filings: Annual Requirements
FBAR Filings: Hedge Funds
FBAR Filings: Trusts
FBAR Filings: The Element of Control
FBAR Filings: Summary
FBAR Filings: U.S. Taxpayer Reporting Foreign Life Insurance Policy

II – Penalty

FBAR Civil Penalties: Reasonable Cause Exception
FBAR Criminal Penalties: Willful Failure to File (Defenses)

III – Financial Interest/Signatory Authority

FBAR: Financial Interest/Signatory Authority
FBAR: Tax Compliance Issues (U.S. Taxpayer)

IV – IRS Notices (Memo)

FBAR: IRS Notice 2009-62 (8/7/09)
FBAR: Ownership Attribution Rules (IRC §318)
FBAR: Revised TDF 90-22.1 (October 2008)
FBAR: IRS FAQ #12 (May 2009)


For more information on FBARs please see IRS website, FAQs Regarding Report of Foreing Bank and Financial Accounts (FBAR)