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Section 800
Miscellaneous Reporting Requirements
This section has been prepared by editors of the Guide.
| ¶801.1 Report of Foreign Bank and Financial Accounts (FBAR) | |||
| ¶801.1.1 What Is a ‘U.S. Person’? | |||
| ¶801.1.2 Filing Deadline | |||
| ¶801.1.3 Recordkeeping | |||
| ¶801.1.4 Penalties | |||
| Figure 801–1 Penalties for FBAR Noncompliance | |||
| ¶801.1.5 Reporting Relief | |||
| ¶801.2 IRS Reporting | |||
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