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해외금융계좌신고법. 미국인(시민·영주권자)이 해외에 보유한 금융 계좌 정보를 각국 금융기관이 IRS에 보고하는 제도. 한국의 은행 계좌를 가진 영주권 소지자는 자동으로 보고 대상이 됩니다.
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