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The Expatriate Administrator



The Expatriate Administrator, published by KPMG's International Executive Services practice, offers thought-provoking articles that can help raise awareness about topical and timely issues affecting international assignment programs and globally-mobile employees working for multinational organizations.

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FBAR Revisited: Gone Electric
Given the fast-approaching June 30, 2014 deadline for those taxpayers not eligible for the extension granted by FinCEN in Notice 2013-1, considerations about filing FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR) for calendar year 2013 should be addressed in a timely manner.Given the global trend in tax transparency and the U.S. government's heightened enforcement efforts against unreported foreign earnings, the requirement ot annually report foreign financial accounts on the FBAR has become an area of increase focus. This article alerts taxpayers to the upcoming filing deadline for calendar year 2013 FBAR reports and provides updates with a special focus on the new electronic filing requirements.