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An L CEN DRAFT TA X I CS FB R ITA X S E T U R NT CLT 06.19. 2012 T R A N E RE NEW YORK CITY DEPARTMENT OF FINANCE TM Finance This is a joint return to be filed by both the transferee and the transferor

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What is a l cen?

A l cen is a report required by the Financial Crimes Enforcement Network (FinCEN) to collect information on financial transactions that involve large amounts of cash.

Who is required to file a l cen?

Banks, financial institutions, and certain businesses including dealers in precious metals, stones, or jewels are required to file a l cen.

How to fill out a l cen?

A l cen can be filled out electronically through the Bank Secrecy Act (BSA) E-Filing System or by submitting a paper form to FinCEN.

What is the purpose of a l cen?

The purpose of a l cen is to help law enforcement agencies combat money laundering, terrorist financing, tax evasion, and other financial crimes by tracking cash transactions.

What information must be reported on a l cen?

A l cen requires reporting of information on the individual or entity conducting the transaction, the type of transaction, the amount of cash involved, and the purpose of the transaction.

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