美國最近《海外銀行及金融機構帳戶申報》(FBAR)指引
美國財政部於2011年2月24日頒佈修訂海外銀行及金融機構帳戶申報的最終規定。這些法規由2011年3月28日起生效，條例適用於所有持海外銀行及金融機構帳戶人士，必須提交2010年度所持有的海外銀行及金融機構帳戶，及隨後年度的相關資料。
若符合以下類別，美國人須於2011年6月30日前申報海外銀行及金融機構帳戶：
1. 美國人在海外擁有最少一個財務賬戶並有財務利益或簽署權; 和
2. 在申報年度內的任何時間所有海外帳戶的總額超過10,000 美元。
美國人指美國公民；美國居民；團體，包括但不限於在美國或根據美國法例成立或組織的公司企業，合夥人，有限責任公司；及根據美國法例成立信託及遺產。
USA Recent Report of Foreign Bank and Financial Accounts (FBAR) Guidance
On February 24, 2011, the USA Treasury Department published final regulations amending the FBAR regulations.
These regulations became effective on March 28, 2011, and apply to FBARs required to be filed with respect to foreign financial accounts maintained in calendar year 2010 and for FBARs required to be filed with respect to all subsequent calendar years.
United States persons are required to file an FBAR on or before 30 June 2011 if:
1. The United States person had a financial interest in or signature authority over at least one financial account located outside of the United States; and
2. The aggregate value of all foreign financial accounts exceeded USD10,000 at any time during the calendar year to be reported.
United States person means United States citizens; United States residents; entities, including but not limited to, corporations, partnerships, or limited liability companies created or organized in the United States or under the laws of the United States; and trusts or estates formed under the laws of the United States.
根據申報海外銀行及金融機構帳户之規定 (Report of Foreign Bank and Financial Accounts (FBAR))
- 美國人(包括德拉瓦有限公司)須申報海外銀行及金融機構帳户，倘若
1. 美國人在海外擁有最少一個銀行或金融機構帳户並擁有財務利益或簽署權；及
2. 在申報年度的任何時間内所持有海外帳户的總額超過一萬美元。
- 没有申報將被罰款。
Report of Foreign Bank and Financial Accounts (FBAR)
- United States persons (also mean Delaware Corporation) are required to file an FBAR if
1. The United States person had a financial interest in or signature authority over at least one financial account located outside of the United States; and
2. The aggregate value of all foreign financial accounts exceeded US$10,000 at any time during the calendar year to be report.
- There are penalties associated with not filing.
*以下為美國稅務局IRS官網
美國公司（含德拉瓦、內華達州之LLC、C corp 、S corp 均適用）海外帳戶總額超過10,000美元均需要申報。