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Course by Arrangement Form A Course by Arrangement (CBA) is requested by a student when a course in the Springfield College catalog is not offered during the current semester or session. The CBA is

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What is course by?

Course by is required to be filed by certain individuals who have income from foreign sources or have foreign financial accounts.

Who is required to file course by?

US citizens, resident aliens, and certain nonresident aliens who have foreign financial accounts or income are required to file course by.

How to fill out course by?

You can fill out course by online by using the Electronic Filing System (FinCEN BSA E-Filing System) provided by the Financial Crimes Enforcement Network (FinCEN).

What is the purpose of course by?

The purpose of course by is to report foreign financial accounts and to prevent tax evasion by individuals hiding income or assets abroad.

What information must be reported on course by?

Course by requires individuals to report foreign financial accounts, including the name of the financial institution, the account number, the maximum value of the account during the year, and other details.

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