Reporting requirements for foreign accounts have become a high-profile issue.

Last week, special counsel Robert Mueller filed a slate of charges against two former Trump campaign officials, Paul Manafort and Rick Gates. Among the allegations were charges of “failure to file reports of foreign bank and financial accounts.”

After Gates pleaded guilty to conspiracy and lying, Mueller moved to dismiss more than 20 criminal counts against him on Tuesday, including the charge for failure to report the foreign accounts.

Gates’ attorney, Thomas C. Green, senior counsel at Sidley Austin, declined to comment.

Calls and emails to Manafort’s lawyers, Kevin M. Downing and Thomas E. Zehnle, were not immediately returned.

Here’s what you need to know to ensure you report your foreign accounts correctly to the Treasury and the IRS.