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How to fill out cup-b
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What is cup-b?
Cup-b is a form required to be filed by certain entities to report information about foreign bank accounts.
Who is required to file cup-b?
US citizens, residents, and certain non-residents who have a financial interest in or signature authority over foreign financial accounts must file cup-b.
How to fill out cup-b?
Cup-b can be filled out online through the Financial Crimes Enforcement Network (FinCEN) website.
What is the purpose of cup-b?
The purpose of cup-b is to detect and deter tax evasion by providing the IRS with information about foreign bank accounts.
What information must be reported on cup-b?
Cup-b requires reporting on the account holder's information, the account's maximum value during the year, and the account's location.
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