How do filers of the FBAR report their accounts to the IRS?
All taxpayers who are required to report their foreign accounts do so,
1.For Individual Tax Returns taxpayers should complete boxes 7a and 7b on Form 1040 Schedule B.
2.For Trusts Tax Returns taxpayers should complete box 3 on the Form 1041 “Other Information” section.
3.For Partnership Tax Returntaxpayers should complete box 10 on Form 1065 Schedule B.
4.For Corporation Tax Returnstaxpayers should complete boxes 6a and 6b on Form 1120 Schedule N and
Also, taxpayers must complete in it entirety Form TD F 90-22.1.