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FACT SHEET 5 QUALIFIED RECIPIENT ERA FORMS Reclamation Reform Act of 1982 (ERA) This fact sheet details the ERA forms requirements for a qualified recipient. Reference Fact Sheet 4 (Qualified Recipient

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What is rra forms?

RRA forms refer to Report of Foreign Bank and Financial Accounts (FBAR) forms.

Who is required to file rra forms?

Any US person who has a financial interest in or signature authority over foreign financial accounts exceeding certain thresholds must file RRA forms.

How to fill out rra forms?

RRA forms can be filled out electronically on the Financial Crimes Enforcement Network (FinCEN) website.

What is the purpose of rra forms?

The purpose of RRA forms is to report foreign financial accounts to the US government in order to combat tax evasion and money laundering.

What information must be reported on rra forms?

Information such as the account holder's name, account number, name of the foreign financial institution, and maximum value of the account during the reporting period must be reported on RRA forms.

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