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M28R, Part V, Section A, Chapter 4Revised July 2, 2014Chapter 4
SUPPLIES AND EQUIPMENT
4.01Introduction4.02References and Resources4.03General Information4.04Policy
a. Determining When Supplies are
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What is m28r?
m28r is a form used for filing a report of foreign bank and financial accounts (FBAR) with the Financial Crimes Enforcement Network (FinCEN).
Who is required to file m28r?
Any United States person who has a financial interest in or signature authority over foreign financial accounts with an aggregate value exceeding $10,000 at any time during the calendar year must file m28r.
How to fill out m28r?
m28r can be filled out electronically through the BSA E-Filing system on the FinCEN website. Detailed instructions for filling out the form can also be found on the website.
What is the purpose of m28r?
The purpose of m28r is to combat money laundering by requiring individuals to report their foreign financial accounts to the government.
What information must be reported on m28r?
m28r requires individuals to provide information about their foreign financial accounts, including the account number, name and address of the financial institution, and the maximum value of the account during the reporting period.
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