Exploring FinCEN’s Beneficial Ownership Reporting Requirements

Beneficial ownership information reporting is a key initiative introduced by the Financial Crimes Enforcement Network (FinCEN) under the Corporate Transparency Act (CTA), aimed at increasing transparency in corporate ownership and combating illicit financial activities. Background The Corporate Transparency Act, enacted in 2021, mandates that many entities doing business in the United States disclose information about […]

Do I need to file FBAR or Form 8938?

If you have a foreign bank account(s), it is likely you’ll have FBAR and Form 8938 (Statement of Specified Foreign Financial Assets) filing requirement. Below are answers to a few basic questions related to those forms. What is FBAR and 8938? FBAR: The FBAR (Foreign Bank Account Reporting) formerly called the Report of Foreign Bank […]

New IRS Voluntary Disclosure Procedures

For all voluntary disclosures received after September 28, 2018, the IRS has a new program called the Voluntary Disclosure Practice (VDP). It is replacing the old Offshore Voluntary Disclosure Program (OVDP) which was closed on September 28, 2018. It applies to both domestic and offshore voluntary disclosures. It is an option designed for taxpayers to get back into […]