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HOUSEHOLD
personal PropertyInventoryBookCircular 1346This publication was prepared by Holly Hunts, Extension specialist,
consumer and family economics, and Brenda Code, Extension specialist, consumer
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What is circular 1346?
Circular 1346 is a form used for reporting foreign bank and financial accounts.
Who is required to file circular 1346?
US persons who have a financial interest in or signature authority over foreign financial accounts exceeding certain thresholds are required to file circular 1346.
How to fill out circular 1346?
Circular 1346 can be filled out electronically through the FinCEN's BSA E-Filing System or by mail.
What is the purpose of circular 1346?
The purpose of circular 1346 is to help prevent money laundering and tax evasion by providing information about foreign financial accounts.
What information must be reported on circular 1346?
The form requires details about the account holder, the financial institution, and the account itself.
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