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RESET FORM I OWA d e p an r t m e NT o f Re ve n u e an n d F i n a NC e Iowa Sales Tax Exemption Certificate This document is to be completed by a purchaser whenever claiming exemption from sales/use
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What is d e p a?
D E P A stands for Report of Foreign Bank and Financial Accounts.
Who is required to file d e p a?
Any United States person who has a financial interest in or signature authority over foreign financial accounts exceeding certain thresholds is required to file d e p a.
How to fill out d e p a?
D E P A can be filled out electronically through the Financial Crimes Enforcement Network's BSA E-Filing System.
What is the purpose of d e p a?
The purpose of d e p a is to prevent tax evasion by requiring individuals to disclose their foreign financial accounts.
What information must be reported on d e p a?
D E P A requires the reporting of the account holder's identifying information, the name and number of the foreign financial institution, and the maximum value of the account during the reporting period.
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