tnerships) • Filed by direct and indirect U.S. owners Raich Due date for U.S. federal income tax returns 5. IRS Form TD F 90-22.1 (Report of Foreign Bank and Financial Accounts) • Filed by direct and indirect U.S. owners Raich Due date for U.S. federal income tax returns 6. IRS Form 8938 (Statement of Specified Fore

urities account, or brokerage account) located in a foreign country? See instructions.. If -Yes,' are you required to file FinCEN Form 114. Report of Foreign Bank and Financial Accounts (FBAR), to report that financial interest or signature authority? See WEN Form 114 and its instructions for filing requirements and exceptions to t