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Report of Foreign Bank and Financial Accounts (FBAR)
when You Have a financial interest in or signature authority over a foreign exchange account, including a bank account, brokerage account, mutual fund, trust, or other Kind of foreign financial account, exceeding certain thresholds, the Bank Secrecy Act may require you to report the account annual to the Department of Treasury by electronically submitting a Financial Crimes Enforcement Network (FinCEN) 114, Report of Foreign Bank and Financial Accounts (FBAR)