Mel Whitney
Articles
FBAR vs. FATCA for US expats: Key differences, filing rules, and when you need both
FBAR and FATCA are two separate US foreign asset reporting regimes. FBAR is ...
FBAR quiet disclosure: IRS risks, penalties, and safer options
FBAR quiet disclosure is not an official IRS compliance program. It usually ...
How to report foreign assets to IRS: Form 8938 vs 3520 vs 5471 vs 8865
US citizens and green card holders living abroad may need to file up to eight separate IRS and Treasury forms each year to report foreign assets held offshore, including accounts, entities, trusts, and gifts. Foreign ass...
FBAR penalties in 2026: late filing fines, violations, and relief
Most late FBAR cases do not automatically lead to maximum penalties. The biggest risk factor is whether the IRS sees the failure as non-willful or willful. ...
FBAR filing requirements and deadlines in 2026
If you are a US citizen, green card holder, or resident alien with financial accounts outside the United States, you may need to file an FBAR – the ...
How to file late FBARs in 2026: Delinquent FBAR submission procedures guidance
The Delinquent FBAR filing procedures historically covered an FBAR-only pro...