The filing requirement applies to you if you:
a) are a U.S. person (citizen or US resident at any time during the year) AND
b) during the calendar year, had a financial interest in (or signature or other authority over) a bank, securities or other financial account (including a trust) located in a foreign country AND
c) on any day during the calendar year, the aggregate value of all accounts exceeded $10,000.
Dragonbones wrote:That's only what, $320,000 NT? Even an English teacher saving half of his or her monthly salary can accumulate that before too long.
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