Can an employer submit an FBAR via the BSA E-Filing System on behalf of its employee, who has an obligation to file an FBAR due to their signature authority over the employer’s account(s)? 

Yes. An employer may assist its employees in the preparation of electronic FBAR forms for BSA E-Filing. Consistent with FinCEN’s instructions that provide for approved third-party filing of the FBAR, if an employer has been provided documented authority (Form 114a) by the legally obligated filers (employees with signature authority over the employer’s foreign financial account(s)) to sign and submit FBARs on their behalf through the BSA E-Filing System, that employer can do so through a single BSA E-Filing institutional account established on the BSA E-File System for the employer. Form 114a should be completed designating the employer as the filer/preparer of the employee’s FBAR. A copy of the Form 114a should be retained by the filer/employer and not sent to FinCEN. Employers can establish their institution accounts by accessing the BSA E-Filing System enrollment page (http://bsaefiling.fincen.treas.gov/Enroll.html), selecting the Institution option, and following the steps to enroll. If the employee does not provide its employer with the Form 114a the filings must be signed and submitted by the employee. An employee signing and submitting his or her own FBAR may use the BSA E-Filing System by accessing the No Registration FBAR page (http://bsaefiling.fincen.treas.gov/NoRegFBARFiler.html ). 

If such authority is not provided, the filings must be signed and submitted by the employee. In this case, the employee would be filing as an individual. 

Can an individual and an institution both file separate FBARs via the BSA E-Filing System with respect to the individual in the following set of circumstances:
        ? The individual has an obligation to file an FBAR due to their signature authority over the foreign financial account(s) of their employer.
        ? The individual has an obligation to file an FBAR due to their personal financial interest in another foreign financial account(s). 

Yes. As clarified in the preceding question, an employer may submit an FBAR via the BSA E-Filing System on behalf of its employee, who has an obligation to file an FBAR due to his/her signature authority over the employer’s account(s). Because the FBAR filed by the employer only covers the employer’s accounts, the employee continues to have an obligation to file a FBAR via the BSA E-Filing System due a financial interest in his or her foreign financial account(s).

** 50프로 초과 소유한 법인,(직,간접지분 포함해서)ontroll되었더보아 본인이 보유한 계좌로 본인계좌 와 함께 보고  진행하며,Part1 에 추가합니다.

    50프로 이하일때는 또는 지분이 없을경우에는 서명권한이 있을경우에만, 법인계좌든 남의 계좌든  서명권 소유계좌로 보고 합니다.

    FATCA는 Form 5471 하면 법인계좌는 보고 면제입니다.단 첫장에 Excepted Financial Asset 체크만하면 됩니다.

   이에 해당하는 법인계좌는 250,000불초과된 법인계좌는  한미 교환협정에 의거 9월 말까지 IRS 에  일괄보고 된다는 점도 기억해야 합니다.