Finanse publiczne · 12/12/2014

Final Regulations Released for Reporting of Specified Foreign Financial Assets

The Internal Revenue Service has released final regulations requiring individuals to report specified foreign financial assets on their income tax returns, starting from taxable years after March 18, 2010, for those filing Form 1040 or 1040-EZ, and certain nonresident aliens filing Form 1040-NR or 1040NR-EZ.

Source: Federal Register — Department of the TreasuryOpen original release →

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