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T h e Wednesday ? M a y ? 1 8 ? 2 0 1 1 ledger ? O w l o w e el l11 for over 116 years ? Today — t o m o r r o w — your Lowell area n e w s s o u r c e woman of the year If anything reflects the
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What is l o w e?
LOWE stands for List of Worldwide Depositories and Entities. It is a reporting requirement for US taxpayers to disclose their foreign financial accounts.
Who is required to file l o w e?
US taxpayers, including individuals, corporations, partnerships, and trusts, who have a financial interest in or signature authority over foreign financial accounts with an aggregate value above the reporting threshold.
How to fill out l o w e?
LOWE is filed electronically through the Financial Crimes Enforcement Network (FinCEN) using Form 114. The form requires information about the taxpayer, their foreign financial accounts, and any joint owners or other interested parties.
What is the purpose of l o w e?
The purpose of LOWE is to combat tax evasion and money laundering by providing the US government with information about US taxpayers' foreign financial accounts.
What information must be reported on l o w e?
The taxpayer must report the account number, name and address of the foreign financial institution, maximum value of the account during the year, and the type of account.
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