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A United States person must file an FBAR if that person has a financial interest in or signature authority over any financial account(s) outside of the United States and the aggregate maximum value of the account(s) exceeds $10,000 at any time during the calendar year.
Who is a United States …
If you are working with the IRS and someone mentions “IRS allowable living expenses,” “necessary living expenses,” or “IRS Collection Financial Standards” when referring to your financial analysis, you may be in for a rather unpleasant conversation.
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