00 0 An account maintained with a branch of a foreign bank that is phys An insurance policy or annuity with cash value held with a U.S.-based insurer but with foreign investments. Mark for follow up Question 17 of 100. A taxpayer who completes a 2023 return and who answers "Yes" to the FBAR question on Schedule B is required to complete FinCEN Form 114 by what date? April 15, 2024. June 30, 2024. October 15, 2024. December 31, 2024. OMark for follow up << Back Save / Return Later Summary Next