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Nebraska Supreme Court Online Library www.nebraska.gov/appscourtsepub/ 11/14/2017 07:08 PM CST 572 Nebraska Court of A appeals A dance Sheets 24 Nebraska A appellate Re ports LI SEC v. LI SEC Cite
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What is lisec v?
lisec v is a form for reporting certain foreign financial accounts to the Internal Revenue Service (IRS) by U.S. taxpayers.
Who is required to file lisec v?
U.S. taxpayers who have 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 are required to file lisec v.
How to fill out lisec v?
lisec v can be filled out electronically through the IRS's website using the FinCEN Form 114.
What is the purpose of lisec v?
The purpose of lisec v is to help the IRS identify taxpayers who may be using foreign financial accounts to evade taxes.
What information must be reported on lisec v?
lisec v requires taxpayers to report the maximum value of each foreign financial account during the calendar year, as well as information about the account holder and the financial institution.
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