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Do I need to report foreign bank accounts on my taxes?

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I still have a Sberbank account in Russia with about $5,000. My friend says I need to file something called FBAR? I also have a small amount in Tinkoff. Can someone explain what I need to do? Is there a penalty if I didn't report it last year?


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Do I need to report foreign bank accounts on my taxes? — RussiansInUSA