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Announcement for Anyone with a Foreign Bank Account: Do you have a bank
account outside the U.S.? If so, you might be required to report it to the U
.S. Treasury, even if you are employed only outside the U.S. and/or receive
all funding from non-U.S. sources. Failure to report your bank accounts,
if you are required to do so, might result in substantial monetary penalties.
U.S. law requires certain persons to report certain foreign financial
accounts using Form TD F 90-22 1 http://www.irs.gov/pub/irs-pdf/f90221.pdf. Persons who might be subject to this rule include individuals who are present in the U.S. with J-1, H-1B, O-1 or B-1 visas. Depending on their circumstances, visa holders who have spent (roughly) more than 183 days per years for more than 2 consecutive years might be subject to this financial reporting rule. Please see IRS guidance http://www.irs.gov/businesses/small/international/article/0,,id=129431,00.html on this topic for more information.
All visa holders who have been present in the U.S. during the past two
calendar years in any visa status should immediately confirm whether they
are subject to the Federal Bank Account Reporting (FBAR) rule by reviewing
the IRS guidance on this topic. Although this rule has existed for several
years, reporting by certain non-U.S. citizens has been suspended for
calendar years 2009 and earlier, making 2010 the first year the requirement
is unavoidably in place. The deadline for filing is June 30, 2011.
Further information about FBAR is at http://www.irs.gov/businesses/small/article/0,,id=148849,00.html, and FAQs on the topic are at http://www.irs.gov/businesses/small/article/0,,id=148845,00.html.
account outside the U.S.? If so, you might be required to report it to the U
.S. Treasury, even if you are employed only outside the U.S. and/or receive
all funding from non-U.S. sources. Failure to report your bank accounts,
if you are required to do so, might result in substantial monetary penalties.
U.S. law requires certain persons to report certain foreign financial
accounts using Form TD F 90-22 1 http://www.irs.gov/pub/irs-pdf/f90221.pdf. Persons who might be subject to this rule include individuals who are present in the U.S. with J-1, H-1B, O-1 or B-1 visas. Depending on their circumstances, visa holders who have spent (roughly) more than 183 days per years for more than 2 consecutive years might be subject to this financial reporting rule. Please see IRS guidance http://www.irs.gov/businesses/small/international/article/0,,id=129431,00.html on this topic for more information.
All visa holders who have been present in the U.S. during the past two
calendar years in any visa status should immediately confirm whether they
are subject to the Federal Bank Account Reporting (FBAR) rule by reviewing
the IRS guidance on this topic. Although this rule has existed for several
years, reporting by certain non-U.S. citizens has been suspended for
calendar years 2009 and earlier, making 2010 the first year the requirement
is unavoidably in place. The deadline for filing is June 30, 2011.
Further information about FBAR is at http://www.irs.gov/businesses/small/article/0,,id=148849,00.html, and FAQs on the topic are at http://www.irs.gov/businesses/small/article/0,,id=148845,00.html.