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WWW.base.infection 6: HIV and pregnancySection 6: HIV and pregnancy6.1Introduction Section 6 provides an overview of HIV and pregnancy. This section is particularly important as over half of new HIV

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What is i-base?

i-base is a reporting form used to provide information about foreign financial accounts to the IRS.

Who is required to file i-base?

Individuals, corporations, partnerships, trusts, and estates who have foreign financial accounts exceeding the reporting threshold are required to file i-base.

How to fill out i-base?

i-base can be filled out electronically through the BSA E-Filing System or by paper form FinCEN Form 114.

What is the purpose of i-base?

The purpose of i-base is to combat tax evasion and money laundering by ensuring that individuals and entities report their foreign financial accounts.

What information must be reported on i-base?

i-base requires reporting of the account holder's name, address, account number, financial institution information, and maximum account value during the reporting period.