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R O O T S + W I N G S SCHOOL OF ARTandDESIGNR+W After school Community Design Lab Program
Early Release and Full Day Programming
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What is r o o t?
r o o t stands for Report of Foreign Bank and Financial Accounts. It is a form required to be filed with the Financial Crimes Enforcement Network (FinCEN) by U.S. persons who have a financial interest in or signature authority over foreign financial accounts.
Who is required to file r o o t?
U.S. persons including individuals, corporations, partnerships, and trusts are required to file r o o t if they meet the reporting threshold.
How to fill out r o o t?
r o o t can be filled out electronically using the FinCEN BSA E-Filing system. The form requires information about the foreign financial accounts including the account number, name of the financial institution, and maximum value during the year.
What is the purpose of r o o t?
The purpose of r o o t is to combat money laundering and other financial crimes by increasing transparency around foreign financial accounts held by U.S. persons.
What information must be reported on r o o t?
r o o t requires reporting of the account number, name of the financial institution, type of account, and maximum value of the account during the year.
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