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CIS305 — Course Syllabus Course: Web and Internet Publishing Instructor: Donna J Earhart Semester: Section 01 Email & Office: Course URL: Spring 2014 Monday/Wednesday/Friday 9:05 – 10:00 am Drake

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What is cis305?

cis305 is a form used for reporting information related to a taxpayer's foreign financial assets.

Who is required to file cis305?

Any U.S. citizen or resident alien who has an 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 cis305.

How to fill out cis305?

To fill out cis305, you need to provide information about the foreign financial accounts you own or have signature authority over, including the account numbers, types, and maximum values during the year. The form can be filled out electronically or on paper.

What is the purpose of cis305?

The purpose of cis305 is to help the U.S. government identify individuals who may be using foreign accounts to evade taxes and to enforce compliance with tax laws.

What information must be reported on cis305?

On cis305, you must report the maximum value of each foreign financial account you owned or had signature authority over during the year. You also need to provide information about the account, such as its location and account number.