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F R O S T B U R G, M D w w w. f r o s t b u r g. e d u Office of Financial Aid Frost burg State University 101 Braddock Road Frost burg, Maryland 21532-2303 301.687.4301 scholarships 2011/2012 2011/2012

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What is f r o s?

FROS stands for Foreign Bank and Financial Accounts Report.

Who is required to file f r o s?

U.S. persons with foreign financial accounts exceeding certain thresholds are required to file FROS.

How to fill out f r o s?

Filing FROS can be done electronically through the Financial Crimes Enforcement Network's BSA E-Filing System.

What is the purpose of f r o s?

The purpose of FROS is to combat tax evasion and money laundering by providing a means for the U.S. government to track foreign financial accounts held by U.S. persons.

What information must be reported on f r o s?

FROS requires reporting of the account holder's identifying information, the account number, the name and address of the foreign financial institution, and the maximum value of the account during the reporting period.