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Rt of Foreign Bank and Financial Accounts). Individuals must file each form for which they meet the relevant reporting threshold. FATCA AND FBAR FATCA Form 8938, Statement of Specified Foreign Financial Assets FBAR Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts Who Must File? Specified individuals, which include U.S citizens, resident aliens, and certain nonresident aliens that have an interest in specified foreign financial assets and meet the reporting threshold U.S. per.

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