What is the fine-grained topic of the following text: Income Tax | Reason Financial Advisors, Inc.
For taxpayers who have more than $10,000 at any time during the year on deposit in a foreign bank, remember to file FinCEN Form 114, Report of Foreign Bank and Financial Accounts by June 30, 2014. Only return the topic.
Filing FinCEN Form 114 for Foreign Bank and Financial Accounts