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In this tutorial from Tax.Crypto, Memory Shear discusses foreign taxation, focusing on foreign bank account reporting. Individuals with foreign activities must be aware of specific forms, particularly the Foreign Bank Account Report (FBAR), which is now called FinCEN Form 114. This form must be filed by April 18th, with extensions automatically granted if applicable. If you have a foreign bank account with a balance of $10,000 or more, it must be reported to the Treasury Department, not the IRS. When filing, you need to provide the bank's name, account number, address, and the highest balance during the year, emphasizing the importance of accurate reporting.
