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F r e d e rick P e d an l e r s/ F r e e S ta the C l u s the r Bi CY c l e C l u b s May 2003 Volume 31, No. 4 G WEARING U P WWW.FREDERICKPEDALERS.ORG “If You Can 't Get There by Bike, There's
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F R E D stands for Foreign Account Tax Compliance Act (FATCA) Reporting System.
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Filing F R E D is required by foreign financial institutions and certain non-financial foreign entities.
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F R E D can be filled out electronically through the IRS F A T C A registration system.
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The purpose of F R E D is to help combat tax evasion by US persons holding investments in offshore accounts.
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Information such as account balances, income, and identifying information of US account holders must be reported on F R E D.
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