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Subject 201Interest Received
Interest you received, or that was credited to your account and can be withdrawn, is taxable
income. Examples of taxable interest are interest on bank accounts, money
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What is subject 201?
Subject 201 is a form used to report foreign financial accounts.
Who is required to file subject 201?
US persons with foreign financial accounts exceeding certain thresholds are required to file subject 201.
How to fill out subject 201?
Subject 201 can be filled out online using the FinCEN website or by mailing a paper form to the appropriate address.
What is the purpose of subject 201?
The purpose of subject 201 is to report information about foreign financial accounts to the US government.
What information must be reported on subject 201?
Subject 201 requires reporting the account holder's name, address, account number, and maximum value of the account during the reporting period.
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