Foreign accounts › SchB.7a
SchB.7a · federal · SchB line 7a
Foreign account: financial interest or signature authority
Yes
engine v3
How this number was built
R-FOREIGN-ACCOUNT Answered from the presence of a foreign account statement.
Sources (1) — where the inputs came from
Sparbanken Norrland - 2025 year-end statement (Swedish, SEK)
D36 · page 1 · field account_number · “Account number”
read as “SE•• •••• •••• •••• 7783 9901” → SE•• •••• •••• •••• 7783 9901
99%
Independent checks
Filings outside this return identifiedNeeds judgment
Max value 149,567 USD: FBAR (FinCEN 114) required - outside our engagement (D01), client said they filed 2024 themselves. The account came from an inheritance from Birgitta Lindqvist in 2023 (D36); the prior preparer's open item 'Form 3520 for 2023 - no note of resolution' (D07) is still open: a late 3520 carries a penalty of up to 25% of the gift.
Method: Max balance at the Treasury year-end rate; account history on the statement; prior preparer's open items.
Open check →
History — nothing is overwritten
v1 · 2026-03-04: Yesv2 · 2026-03-19: Yesv3 · 2026-06-23: Yes
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Evidence & discussion
↗ Prior year: 2024 SchB.7a - Foreign account
Record how you verified it