[{"data":1,"prerenderedAt":7},["ShallowReactive",2],{"faq-standard-4165":3},{"rec_id":4,"title":5,"text":6},"4165","Do I need to file FinCEN Form 114 (formerly Form TD F 90-22.1)?","A United States citizen, resident, or entity (such as a business) that has a financial interest in or signature authority over foreign financial accounts must file this form if the aggregate value of the accounts is more than $10,000 at any time during the calendar year.\r\n\u003Cbr>\u003Cbr>\r\nThe FBAR (FinCEN Report 114) can only be filed through the\r\n\u003Ca href=\"https://bsaefiling.fincen.treas.gov/NoRegFBARFiler.html\" target=\"_blank\"> BSA E-filing System\u003Cspan class=\"append_external\">&nbsp;\u003C/span>\u003C/a>. See the \u003Ca href=\"https://www.fincen.gov/\" target=\"blank\">FinCEN website\u003Cspan class=\"append_external\" style=\"margin-right:4px;\">&nbsp;\u003C/span>\u003C/a> \r\nfor the deadline and more information about filing this form. You may also have to file \u003Ci>Form 3520\u003C/i>. \r\n\u003Cbr>\u003Cbr>\r\nIf you need to report a filing requirement on \u003Ci>Schedule B\u003C/i>, you can enter that on the \u003Ci>Foreign Accounts and Trusts\u003C/i> screen.\r\n\u003Cbr>\u003Cbr>\r\nMenu Path: \u003Ci>Misc > Income > Foreign Accounts and Trusts\u003C/i>",1777391540906]