如果您是在美國境外的金融帳戶中擁有權益的美國公民或居民，
則可能需要提交外國銀行帳戶報告（FBAR）來披露這些帳戶。
美國合夥企業，公司，信託和房地產也是FBAR上的必填信息。
如果您所有國外金融帳戶的總金額超過10,000美元，則需要提交FBAR。
您可以通過採用每個帳戶的最高年度餘額並將它們相加來計算總價值。
例如，如果國外帳戶A的最大年度餘額為6,000美元，
國外帳戶B的最大年度餘額為5,000美元，
則總值為11,000美元，那麼就需要提交FBAR。

If you are a US citizen or resident who has an interest in a financial account outside the US, you may need to file a Foreign Bank Account Report (FBAR) to disclose these accounts. US partnerships, corporations, trusts, and estates are also required info on an FBAR.
An FBAR is required if the total amount of all your foreign financial accounts exceeds $10,000. You can calculate the aggregate value by taking the highest annual balance of each account and adding them together. For example, if foreign account A had a maximum annual balance of $6,000 and foreign account B had a maximum annual balance of $5,000, the aggregate value is $11,000, and an FBAR is required.