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LAWSON STATE COMMUNITY COLLEGE O f f i c e o f V i c e P r e s i d e NT f o r I n s t r u c t i o n an l S e r v i c e s COURSE SUBSTITUTION FORM Directions: Substitutions for college transfer programs
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What is o f f i?
O F F I stands for Report of Foreign Bank and Financial Accounts.
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U.S. persons with a financial interest in or signature authority over foreign financial accounts exceeding certain thresholds are required to file o f f i.
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O F F I can be filled out electronically through the FinCEN website or by mailing a paper form to the IRS.
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The purpose of o f f i is to combat money laundering and tax evasion by tracking foreign financial accounts held by U.S. persons.
What information must be reported on o f f i?
Information such as the name of the foreign financial institution, the account number, the maximum value of the account during the reporting period, and the type of account must be reported on o f f i.
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