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U.S. Department of Homeland Security
U. S. Citizenship and Immigration Services
O f f e of Administrative Appeals M S 2090
Washington, DC 205292090identifying data deleted to
prevent clear!y unwarranted
invasion
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What is o f f e?
O F F E stands for Report of Foreign Bank and Financial Accounts, which is a form used by US persons to report their foreign financial accounts.
Who is required to file o f f e?
US persons who have 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 are required to file O F F E.
How to fill out o f f e?
O F F E can be filled out online through the FinCEN's BSA E-Filing System or by paper and mailed to the IRS.
What is the purpose of o f f e?
The purpose of O F F E is to prevent tax evasion and money laundering by providing the US government with information about foreign financial accounts held by US persons.
What information must be reported on o f f e?
O F F E requires the reporting of the maximum value of each foreign financial account, the location of the account, the type of account, and the account number.
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