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1 of 13 test is a form used to report information about foreign bank accounts.
Any U.S. person who has a financial interest in or signature authority over foreign financial accounts must file 1 of 13 test.
1 of 13 test can be filled out online through the Financial Crimes Enforcement Network (FinCEN) website.
The purpose of 1 of 13 test is to prevent tax evasion and money laundering by providing the IRS with information about foreign bank accounts.
1 of 13 test requires reporting of the account holder's name, account number, account type, and maximum account value during the reporting period.
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