你控制（control）一个公司的账户，你也需要报告公司账户。
比如你有某个公司50%以上的股份，那么这个公司的资金账户就在你的控制之下。
see inside IRS link for the following
When do you have an interest in an account or asset? |
If any income, gains, losses, deductions, credits, gross proceeds, or distributions from holding or disposing of the account or asset are or would be required to be reported, included, or otherwise reflected on your income tax return |
Financial interest: you are the owner of record or holder of legal title; the owner of record or holder of legal title is your agent or representative; you have a sufficient interest in the entity that is the owner of record or holder of legal title. Signature authority: you have authority to control the disposition of the assets in the account by direct communication with the financial institution maintaining the account. See instructions for further details. |
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