resident alien, trust, estate, or US-based company) with a foreign account balance of $10,000 or more at any point during the tax year will need to file the FBAR. This requirement is triggered even if the balance hits $10,000 for just one day (or one minute)!
If the applicant has a Beijing account or a real estate certificate in Beijing, he or she can be exempted from bank account or tax certificate. 2. Applicants are required to stay in Okinawa for one night during their first trip to Japan and show the reservation form provided by the hotel...