Under the Bank Secrecy Act (BSA), US persons are required to file a Foreign Bank Account Report (FBAR), Form 114, to report certain foreign financial accounts, such as bank accounts, brokerage accounts and mutual funds. The FBAR is an annual report filed through the Financial Crimes Enforcement Network (FinCEN) BSA e-filing system: https://bsaefiling.fmcen.gov. Download
