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fins-form-break is a form required to be filed by certain individuals who have financial interests in foreign bank accounts.
US persons, including individuals, corporations, partnerships, and trusts, who have a financial interest in or signature authority over foreign bank accounts, are required to file fins-form-break.
Filing instructions for fins-form-break can be found on the official website of the Internal Revenue Service (IRS).
The purpose of fins-form-break is to disclose foreign bank accounts and ensure compliance with US tax laws.
Information such as the name of the foreign financial institution, account number, maximum value of the account, and the country where the account is located must be reported on fins-form-break.
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