How we write and check the FBAR Guide
Where the answers come from
Every rule on these pages comes from an official source: FinCEN, the IRS (including the Internal Revenue Manual), the U.S. Treasury, the Code of Federal Regulations, the U.S. Code or a court decision. Each page lists the sources it relies on, with the date we last checked them.
We use other sources only to describe something the official sources don’t: what a foreign product is, or how practitioners commonly handle an open question. Those sources are labelled as such and never stand in for the rule.
When the rules don’t give an answer
Some situations, such as certain foreign pension funds, have no FinCEN or IRS guidance. We say so on the page, explain what is known and what is open, and describe what records to keep. We don’t present an interpretation as settled.
Review before publication
Each page is checked against its sources and reviewed for accuracy and clarity before it is published. Examples use invented people and amounts.
What the dates mean
Updated is the date the guidance on the page last changed in a way that affects what you need to know or do. Corrections to wording, typos or layout don’t change it.
Checked is the date we last compared the page with its official sources.
General information, not advice
These pages explain general rules. They are not legal or tax advice for your situation. If the IRS has contacted you, or you think a failure to file may have been willful, speak with a qualified tax professional.
Found an error?
Email info@fbarguard.com with the page address and what you think is wrong. We check every report against the sources and correct the page if needed.