International Information Returns
Free IRS Enrolled Agent SEE Part 1 (Individuals) lesson in Specialized Returns for Individuals. 16 min read, ~2,349 words.
FBAR (FinCEN 114) files separately with Treasury when aggregate foreign financial accounts exceed \$10,000 at any point in the year; due April 15 with automatic extension to October 15. Form 8938 attaches to Form 1040 when specified foreign financial assets exceed \$50,000 / \$75,000 (single, year-end / any-time) or \$100,000...
Read the full lesson, free →
Worked examples, audio narration, and practice. No signup to read.
What this lesson covers
- Content
- Example 1
- Example 2
- Common Mistakes
- Key Takeaways
- Exam Shortcuts
Learning objectives
- 1
- 2
- 3
Browse all free EA Part 1 lessons or jump into free EA Part 1 practice questions.