Queen Anne's County; Queen Anne's County Area Agency on Aging; Queen Anne's County Free Library; Town Of Centreville
The FBAR must be filed with the Treasury Department (it is not filed with your your federal income tax return) whenever you meet the FBAR filing requirements, which in a nutshell is whenever a U.S. person has a financial interest in, or signature authority over a foreign financial account, including a bank account, brokerage account, mutual fund, ...
Taxpayers who do not need to use either the OVDP or the Streamlined Filing Compliance Procedures to file delinquent or amended tax returns to report and pay additional tax, but who: have not filed a required Report of Foreign Bank and Financial Accounts (FBAR) (FinCEN Form 114, previously Form TD F 90-22.1), are not under a civil examination or a criminal investigation by the IRS, and; have not already been contacted by the IRS about the delinquent FBARs; should file the delinquent FBARs according to the FBAR instructions.