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H o w t o G e t t o G P O 7 3 2 N o r t h C a p i t o l S t r e e t, N W, W an s h i n g t o n, D C 2 0 4 0 1 GPO is several blocks north of the Capitol building on North Capitol St. between G and
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What is h o w t?
The H O W T stands for Report of Foreign Bank and Financial Accounts (FBAR), which is used to report a financial interest in or signature authority over foreign financial accounts.
Who is required to file h o w t?
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 is required to file H O W T.
How to fill out h o w t?
H O W T can be filled out electronically through the FinCEN BSA E-Filing System.
What is the purpose of h o w t?
The purpose of H O W T is to help prevent tax evasion by U.S. persons holding financial accounts outside of the United States.
What information must be reported on h o w t?
H O W T requires reporting the maximum value of each foreign financial account during the calendar year.
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