Report of Foreign Bank and Financial Accounts。米国人が海外の金融口座の残高合計が年間$10,000を超えた場合に、FinCENに提出が義務付けられている報告書。申告期限は4月15日（自動延長で10月15日）。未申告の場合、1口座あたり最大$10,000の罰金が科される可能性があります。
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