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fatca is the law that was passed in 2010 that puts additional reporting requirements on u.s citizens or residents like every other law that we seem to get out of the out of in this country theyre not its not particularly easy to understand but a single person having over 50 000 in assets and again they define assets very specifically must file another form disclosing what those assets are included in those assets are bank accounts but its more than just bank accounts remember a bank account over 10 000 an f bar is required thats the yearly form one of many that a person who has account or accounts that total over ten thousand dollars must file fatca if youre married filing single return fifty thousand married its more the higher requirement to file before you have to file if you live offshore its more so theres different thresholds whats an asset is another issue uh a stock account an interest in a business so the the definition of whats an asset that goes into the amount tha