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Published on Yale University Library (HTTP://web.library.Yale.edu) 5. 371 Address Sources: LC RDA Training Module 2 (Describing Persons); RDA 9.12, 11.9 Protocols and Policies Trainer notes on Slide
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The 5 371 address is a form used to report certain foreign financial accounts.
U.S. citizens, resident aliens, and certain non-resident aliens who have an interest in specified foreign financial accounts are required to file 5 371 address.
The 5 371 address can be filled out electronically through the Financial Crimes Enforcement Network's BSA E-Filing System.
The purpose of the 5 371 address is to report foreign financial accounts to the U.S. government in order to combat tax evasion and money laundering.
The 5 371 address requires information about the account holder, the financial institution where the account is held, and the highest value of the account during the reporting period.
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