EYUS | FinCEN again extends certain signature authority reporting (FBAR, Form 114) over foreign financial accounts
|Tax Alerts, National/Federal Taxation, B ...|United States
Executive summary
In Notice 2021-1 (the Notice, released 13 December 2021), the Financial Crimes Enforcement Network (FinCEN)1 further extended the filing deadline for certain individuals who previously qualified for an extension of time to file the Report of Foreign Bank and Financial Accounts (FBAR) regarding signature authority under Notice 2020-1 and previous guidance.
The Notice …
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