FBAR 需要提交哪些帳戶?
像支票和儲蓄賬戶，投資賬戶以及大多數養老金和退休賬戶之類的存款及金融賬戶，
都是FBAR中需報告的。如以下舉例皆是需要提報的帳戶：
1. 外國金融機構持有的存款和託管賬戶
2. 在美國金融機構的外國分支機構持有的金融帳戶
3. 外國金融機構持有的投資，證券和經紀賬戶
4. 外國共同基金
5. 您是（國外或國內）信託設立人持有的外國賬戶和外國投資資產
6. 具有現金退還價值的外國人壽保險或年金合同
7. 外國退休帳戶，包括雇主提供的退休金計劃
美國註冊會計師羅霞提醒您，一旦您有提報FBAR的義務，就必須全面披露您名下所有金融帳戶資料，包含即使帳戶價值為零的帳戶，也皆須披露上報。
如果您想要進一步了解如何遵循美國國稅局的規範以補申報FBAR,
歡迎來電諮詢美國註冊會計師 羅霞 +886 4 22520309
或者 E-mail: ustaxproservice@gmail.com
也歡迎造訪我公司官網: https://www.ustaxproservice.com
(美國稅務服務有限公司 Ustax Service LLC)
延伸閱讀：誰, 必須要填報 FBAR ?
延伸閱讀：美國納稅人漏報漏繳美稅會有什麼處罰?
Which Accounts Must You Report on an FBAR?
In general, deposit accounts such as checking and savings accounts, investment accounts, and most pension and retirement accounts are FBAR-reportable. Following is a non-exhaustive list of examples:
1. Deposit and custodial accounts held in foreign financial institutions
2. Financial accounts held at a foreign branch of a US financial institution
3. Investment, securities, and brokerage accounts held in a foreign financial institution
4. Foreign mutual funds
5. Foreign accounts and foreign investment assets held by a grantor trust (foreign or domestic) for which you are the grantor
6. Foreign life insurance or annuity contract with a cash surrender value
7. Foreign retirement accounts, including employer-provided pension plans
USCPA Luo Xia reminds you that if you're obligated to file the FBAR, you must disclose all your own accounts mentioned above even includes those accounts which value are zero.
If you want to know more about how to made in conjunction with an IRS compliance program, please contact us at the USCPA Luo Xia +886 4 22520309
or E-mail: ustaxproservice@gmail.com
Also welcome to visit our website: https://www.ustaxproservice.com
(Ustax Service LLC)