Taxpayers with foreign accounts aggregating $10,000 at any time during 2012 must file Treasury Form TDF 90-22.1, also known as an FBAR. Separate from tax returns, the annual filing for 2012 is due June 30, 2013. Note that FBARs are not governed by the usual "mailing is filing" rule applicable to tax returns. Make sure your FBAR is received by June 30. See E-Filing And Other FBAR Quirks.
Taxpayers with foreign accounts aggregating $10,000 at any time during 2012 must file Treasury Form TDF 90-22.1, also known as an FBAR. Separate from tax returns, the annual filing for 2012 is due June 30, 2013. Note that FBARs are not governed by the usual "mailing is filing" rule applicable to tax returns. Make sure your FBAR is received by June 30. See E-Filing And Other FBAR Quirks.
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