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PUBLISHEDUNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT UNITED STATES OF AMERICA, PlaintiffAppellee, v. NIGEL HUMPHREY JOHN BAPTISTE, DefendantAppellant. No. 074493Appeal from the United States
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Nigel Humphrey John Baptiste is a tax form used for reporting foreign financial accounts.
Any U.S. person who has a financial interest in or signature authority over foreign financial accounts with an aggregate value exceeding $10,000 at any time during the calendar year.
The form requires information such as the account number, name and address of the foreign financial institution, and the maximum value of the account during the year.
The purpose of the form is to help the U.S. government combat tax evasion by providing information about foreign accounts.
Information such as account numbers, maximum account values, and foreign financial institution details must be reported.
The deadline to file the form in 2024 is April 15th.
The penalty for late filing can range from $1,000 to $10,000, depending on the circumstances.
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