FBAR FinCEN 114: Report Foreign Accounts
Threshold $10K all foreign accounts combined. Canadians with U.S. accounts include RRSP/TFSA/RESP. Due April 15, extension October 15.
Reportable accounts
- Checking/savings accounts.
- Investment accounts.
- RRSP/TFSA/RESP if held by U.S. institution.
- Crypto wallets (if value > global threshold).