It depends. If you have Foreign Bank Accounts to report, go to:
- Open your tax return.
- Go to other Tax situations
- Go to other Tax Forms
- In the drop down that follows, go to Prepare a report on foreign financial assets
- Answer all the questions that follow.
Also if that questions appears in your initial interview, there will be follow-up questions asking you information on your foreign accounts. If this dialogue does not appear, then follow the steps I just outlined.
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