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    Foreign Assets-not cash/securities

    Is there any form for an elderly foreign couple who became residents in the US (to be with son) in 2007. They have no world wide income, but the son thought the attorney had said some form had to be filed. I am aware of form TD F 90-22.1 Report of Foreign Bank and Financial Accounts and this does not apply. Is there something else.

    I have another client who purchased a condo in Mexico. It was not rented out. Her estate attorney thought she would have to file some type of form for it???? If anyone knows what form(s) they are talking about let me know please.
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