Topic library
penalties
2 resources covering penalties for Americans living or filing abroad.
Blog3 de agosto de 2026
FATCA Penalties for Form 8938 Noncompliance
Learn how Form 8938 penalties work, why they are separate from FBAR penalties, and what to document before responding to a missing-form problem.
Blog30 de julio de 2026
FBAR Penalties After Bittner: What the Supreme Court Decision Means for Expats
The Supreme Court's Bittner decision held that non-willful FBAR penalties accrue per report, not per account. Learn what this means for penalty exposure and catch-up decisions.