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TO: Development Services Customers SUBJECT: INFORMATION BULLETIN 103 Plan Review Submittal (Commercial Checklist) For New Buildings and Additions (as well as Foundations, Shells and First Time Finish

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What is ib 103?

ib 103 is a form used by individuals or entities to report certain foreign financial accounts to the Internal Revenue Service (IRS).

Who is required to file ib 103?

US persons including citizens, residents, and certain entities must file ib 103 if they have a financial interest in or signature authority over foreign financial accounts.

How to fill out ib 103?

ib 103 can be filled out electronically through the Financial Crimes Enforcement Network's (FinCEN) BSA E-Filing system.

What is the purpose of ib 103?

The purpose of ib 103 is to report foreign financial accounts that meet certain thresholds to help prevent tax evasion.

What information must be reported on ib 103?

Information such as the account number, name of the financial institution, maximum value of the account during the year, and the type of account must be reported on ib 103.

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