A delivery receipt acceptance certificate or completion certificate that is sufficient to prove the completion of the contracted activity under the preceding item.

签收单、验收单或完工证明，足以证明完成第一款之契约行为者。

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The FBAR must be filed on or before June 30 for foreign account activity occurring during the preceding calendar year.

FORBES: IRS Issues Final FBAR Regulations and Revised FBAR Form

You materially participated in the activity for any five of the ten immediately preceding tax years.

FORBES: Taxes From A To Z (2013): P Is For Passive Activity Rules

The activity is a personal service activity in which you materially participated for any three preceding tax years.

FORBES: Taxes From A To Z (2013): P Is For Passive Activity Rules