Glossary entry · form
FBAR
Report of Foreign Bank and Financial Accounts — FinCEN Form 114 under 31 USC §5314 / 31 CFR §1010.350. Triggered when aggregate foreign account value exceeds $10,000 at any point during the calendar year.
Canonical reference
See the practitioner workflow at AI for FBAR compliance — the five-stage workflow, Bittner penalty math, and the §10.22 audit-trail pattern.
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