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good afternoon this is sean golding with goldie and golding here to discuss the basics of fatca reporting and the filing requirements for us persons so what is fatca fatca is the foreign account tax compliance act more than 110 foreign countries more than 300 000 foreign financial institutions have agreed to report u.s account holders with foreign accounts to the united states government in ance with fatca the goal of fatca whether that goal is met or not is to promote financial transparency and to avoid offshore tax evasion unfortunately it seems that itamp;#39;s primarily the foreign countries that are doing the reporting even though the agreements the u.s enters into are reciprocal a lot of these other countries understandably are up in arms because guess what the us isnamp;#39;t isnamp;#39;t meeting their their end of the bargain welcome to the u.s tax system right so who is considered a u.s person for fatca from an individual standpoint itamp;#39;s a u.s citizen legal permanen
