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fpfm stands for Foreign Bank and Financial Accounts Report.
U.S. persons, including individuals, businesses, and estates, with financial interest in or signature authority over foreign financial accounts that exceed certain thresholds.
You can electronically file the Report of Foreign Bank and Financial Accounts (FBAR) through the Financial Crimes Enforcement Network (FinCEN) website.
The purpose of FBAR is to combat tax evasion by ensuring that U.S. persons report their foreign financial accounts.
Information such as the account holder's name, account number, name of the financial institution, and maximum account value during the reporting period.
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