Who is a “U.S. person” for FBAR purposes?

Who is a “U.S. person” for FBAR purposes?

You are a U.S. person for FBAR purposes if you are (i) a U.S. citizen, (ii) a U.S. resident, (iii) an entity (such as a corporation, partnership, or limited liability company, or (iv) a trust or estate formed under the laws of the United States.