The U.S. IRS has issued a notice to remind U.S. citizens and resident aliens, including those with dual citizenship, that if they have a foreign bank or financial account, April 15, 2019, is the deadline to file their annual Report of Foreign Bank and Financial Accounts (FBAR, Form 114), although filers that miss the 15 April deadline are granted an automatic extension to 15 October. In general, the filing requirement applies to anyone who had an interest in, or signature or other authority, over foreign financial accounts whose aggregate value exceeded USD 10,000 at any time during 2018. The obligation...