[PokeReader]

The IRS could apply FBAR's (guessed right about acyronym), to poker sites, but they are not doing so at this time. So I would definitely not include them until they do. There is a giant list of everything now included under FBAR in one of the IRS sites I included in the major FBAR thread before the deadline. Generally, most things that require the filing of a CTR here now require an FBAR, plus many foreign stock funds, currency funds, etc..., plus any type of bank account, or anything that has a banking type of function. Foreign casinos can fall under FBAR, this was more difficult to find out more information about, but it seemed to be only if they were loaning credit to the player. I suggest anyone with FBAR questions looks for the major thread from last week, (not the ones where people asked individual questions). The enhanced penalties for FBAR's are finally fully going into effect, and as such the downside for not properly filling can be enormously high, (lowest possible penalty is 10K, willing violation is 100K or half the account max, whichever is more, and criminal FBAR can be up to 500K and 10 years if there is a pattern of criminal activity).