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At 89 Selma Plaut started auditing courses at the University of Toronto. She graduated by using a bachelor’s degree when she was 100. English wasn’t even her native language as she was a Jewish refugee from Nazi Germany.
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American expats have another filing obligation: they must report foreign bank or securities accounts on Form TD F 90-22.1. An important is filed separately from tax returns, and are often very easy. For expats with lots of accounts, somebody long but easy. The penalties, however, are not easy, and can involve incarceration and/or big dollars. The TD F form must be filed by June 30 after every year. If a taxpayer various $10,000 in foreign bank and brokerage accounts didn’t file, the irs can waive penalties on showing of «reasonable underlying cause.» For expats with little or no tax due, the internal revenue service has been easy to convince right now there was reasonable cause.
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