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. DEPARTMENT OF DEFENSE OFFICE OF FREEDOM OF INFORMATION 1155 DEFENSE PENTAGON WASHINGTON, DC 203011155 r3.o JAN MNT Ref: 14F0371 Mr. John Greenwald Dear Mr. Greenwald: This response to your Freedom
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The j-f- s-o - form stands for Joint Foreign and Specified Foreign Financial Assets form.
Who is required to file j-f- s-o - form?
U.S. persons who have an interest in specified foreign financial assets are required to file the j-f- s-o - form.
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The j-f- s-o - form can be filled out electronically using the IRS's e-file system or by mailing a paper form to the IRS.
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The purpose of the j-f- s-o - form is to report specified foreign financial assets to the IRS in order to comply with tax laws.
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Information such as the type of foreign financial asset, the maximum value during the year, and any income generated from the asset must be reported on the j-f- s-o - form.
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