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NEWSLETTER NO 22 15 DECEMBER 2014 F R E S H W A T E R B A Y F O C U S RECIPE FOR SUCCESS OUR SENIORS GRADUATE FRESHWATER BAY PS Bay View Terrace Claremont Phone 9384 0293 www.freshwaterbayps.wa.edu.au
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What is f o c u?
FOCU stands for Foreign Bank and Financial Accounts Report.
Who is required to file f o c u?
US taxpayers with overseas financial accounts exceeding $10,000 at any time during the year are required to file FOCU.
How to fill out f o c u?
FOCU can be filled out electronically through the Financial Crimes Enforcement Network's BSA E-Filing System.
What is the purpose of f o c u?
The purpose of FOCU is to prevent tax evasion and money laundering by tracking foreign financial accounts held by US taxpayers.
What information must be reported on f o c u?
FOCU requires information on the account holder, account number, financial institution, and maximum account value during the year.
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