What are the current 2025 FBAR penalty ceilings — and does the 50% rule still apply?
I see different FBAR penalty numbers in different sources. Some say $10,000 non-willful and $100,000 willful — but those look like the original 1970 statutory caps. What are the current 2025/2026 inflation-adjusted ceilings, and is the 50% of balance rule still a thing for willful violations?
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