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R43444

Reporting Foreign Financial Assets Under Titles 26 and 31: FATCA and FBAR

Published Mar 27, 2014Updated Jun 20, 2025

The Congressional Research Service is a nonpartisan policy and legal analysis arm of the Library of Congress. CRS reports are written for members of Congress and their staff, not the public — but they’re made available openly through Congress.gov.

Reporting Foreign Financial Assets Under Titles 26 and 31: FATCA and FBAR — Informed