Foreign Account Tax Compliance Act (FATCA)

Click the following links:

Foreign financial assets and accounts: 

https://www.irs.gov/businesses/corporations/summary-of-fatca-reporting-for-u-s-taxpayers

Foreign Bank and Financial Accounts Reporting (FBAR)

https://www.irs.gov/uac/newsroom/foreign-account-filings-top-1-million-taxpayers-need-to-know-their-filing-requirements?_ga=1.92031898.1666415160.1395268205

Don’t Forget to Report Certain Foreign Accounts to Treasury (Foreign Bank Account Reporting)

http://www.irs.gov/uac/report-certain-foreign-accounts-to-treasury-by-the-june-30-deadline

Comparison of Form 8938 and FBAR Requirements

http://www.irs.gov/businesses/comparison-of-form-8938-and-fbar-requirements

Delinquent FBAR Submission Procedures

http://www.irs.gov/individuals/international-taxpayers/delinquent-fbar-submission-procedures