I have a Indian Employee Provident Fund account which currently exceeded the 10,000 dollar threshold. Should I need to file FBAR? In "https://www.fincen.gov/sites/default/files/shared/FBAR%20Line%20Item%20Filing%20Instructions.pdf " it is mentioned as
Participants in and Beneficiaries of Tax-Qualified Retirement Plans. A participant in or
beneficiary of a retirement plan described in Internal Revenue Code section 401(a), 403(a), or
403(b) is not required to report a foreign financial account held by or on behalf of the
retirement plan.
I am not sure if employee provident fund comes under this tax qualified retirement plan.
