IRS says taxpayers should consider the newly revised Report of Foreign Bank Account (FBAR), instructions and related FBAR regulations when answering questions about foreign accounts on their income tax returns. The action comes as the government ramps up its focus on finding out about U.S.-owned foreign accounts in a broad variety of ways. IRS says in Notice 2011-31 that beginning March 28, 2011, “the recently published final FBAR regulations will be effective, and should be referenced, along with the revised FBAR form and instructions, when answering foreign financial account-related questions on 2010 tax and information returns.”
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