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THE COMMONWEALTH OF MASSACHUSETTS Department of Industrial Accidents 1 Congress Street, Suite 100 Boston, Massachusetts 02114-2017 DEAL L. PATRICK PHILIP L. HILLMAN Governor Director CIRCULAR LETTER
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Patrick Philip L is a form used for reporting foreign financial accounts.
Any U.S. 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.
The form can be filled out online or on paper. It requires information such as account numbers, account balances, and the name and address of the foreign financial institution.
The purpose of Patrick Philip L is to report foreign financial accounts to the U.S. government in order to combat tax evasion.
Information such as the highest value of the account during the year, the account number, the name of the financial institution, and the country where the account is held.
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