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Aren't Jacobean Digitally signed by Aren't Jacobean DN: cam, stYerevan, Yerevan, future Capital Market LLC, email general FCM. Am, Caren Jacobean Date: 2013.08.02 17:58:56 +04 '00 1. 1.1 (),

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What is an?

An is a form used to report information about certain financial accounts held by U.S. taxpayers.

Who is required to file an?

U.S. taxpayers who have foreign financial accounts that meet the reporting threshold are required to file an.

How to fill out an?

An can be filled out electronically through the Financial Crimes Enforcement Network (FinCEN) website.

What is the purpose of an?

The purpose of an is to combat tax evasion by providing the U.S. government with information about foreign financial accounts.

What information must be reported on an?

An requires information such as the account owner's name, address, account number, and maximum value during the reporting period.