Amid complaints and confusion, the IRS is temporarily suspending a new reporting requirement for foreign bank accounts that would have extended the mandate to people who are not citizens or residents of the U.S.

Concerns and questions were raised after the IRS issued new instructions last October for who must file the revised Form TD F 90-22.1, “Report of Foreign Bank and Financial Accounts,” which was due at the end of this month. The revised FBAR form was issued with a change in the instructions for the definition of “United States person” that led to a barrage of questions and comments from the public concerning the new filing requirement.

According to a FAQ still available on the IRS Web site as of this writing, the revised instructions would have changed the definition to include a citizen or resident of the United States, or a person in and doing business in the United States. The term “person” would include individuals and all forms of business entities, trusts and estates.

Instead, the IRS is reverting to the definition in the old instructions, under which the term “United States person” means (1) a citizen or resident of the United States, (2) a domestic partnership, (3) a domestic corporation, or (4) a domestic estate or trust.”

The IRS said that it will need to issue additional guidance on the filing requirements for future years.

All the other requirements of the revised FBAR form and instructions remain in effect.

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