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Academic Freedom in a Global Context: 21st Century Challenges By Philip G. Attach Philip G. Attach is Money professor of higher education and director of the Center for International Higher Education
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What is altbach?
Altbach is a tax form that is used to report information about foreign bank accounts held by U.S. taxpayers.
Who is required to file altbach?
U.S. taxpayers who have a financial interest in or signature authority over one or more foreign bank accounts with an aggregate value exceeding $10,000 at any time during the calendar year are required to file altbach.
How to fill out altbach?
Altbach can be filled out electronically using the Financial Crimes Enforcement Network's (FinCEN) BSA E-Filing System. It requires information such as the account owner's personal and contact details, bank account information, and details about the foreign financial institution.
What is the purpose of altbach?
The purpose of altbach is to combat tax evasion and promote transparency by requiring U.S. taxpayers to report their foreign bank accounts, which may be used for illicit purposes or to hide taxable income.
What information must be reported on altbach?
On altbach, taxpayers must provide information such as the account number, name and address of the foreign financial institution, type of account, maximum value of the account during the year, and the location of the account.
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