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FA S T FA C T S :ACCESSING CORE RECORDS
Requester submits standard form
to request access to a core recorder
FORMATELECTRONIC
FORMATWhat record format
was requested? How is the record
stored? How
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What is fa s t fa?
fa s t fa stands for Foreign Account Tax Compliance Act, a law requiring foreign financial institutions to report information about accounts held by US taxpayers to the IRS.
Who is required to file fa s t fa?
Foreign financial institutions are required to file fa s t fa.
How to fill out fa s t fa?
To fill out fa s t fa, foreign financial institutions must gather information about US taxpayer accounts and report it to the IRS.
What is the purpose of fa s t fa?
The purpose of fa s t fa is to prevent tax evasion by US taxpayers holding accounts in foreign financial institutions.
What information must be reported on fa s t fa?
Information such as account balances, interest, dividends, and capital gains must be reported on fa s t fa.
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