Topic library
penalties
2 resources covering penalties for Americans living or filing abroad.
Blog
August 3, 2026FATCA 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.
Blog
July 30, 2026FBAR 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.