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What is r ll?
r ll stands for Report of Foreign Bank and Financial Accounts. It is a form used to report foreign financial accounts.
Who is required to file r ll?
Any US person who has a financial interest in or signature authority over foreign financial accounts must file r ll.
How to fill out r ll?
r ll can be filled out electronically through the FinCEN website. It requires detailed information about foreign financial accounts.
What is the purpose of r ll?
The purpose of r ll is to combat tax evasion and money laundering by US persons using foreign financial accounts.
What information must be reported on r ll?
r ll requires the reporting of the maximum value of each foreign financial account during the year and the financial institution where the account is held.
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