For FBAR purposes a Person is a U.S. individual, corporation, partnership, trust, estate or other entity. That means each of these Persons may have an FBAR filing obligation. It is often overlooked that entities have FBAR filing obligations as well, especially an estate. If you are an individual or an entity that has control over a foreign bank account, call an International Tax Attorney with The McGuire Law Firm to review your U.S. filing obligations, or schedule a free consultation.