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T H E U N I V E R S I T Y O F T E N N E S S E E H E A LT H S C I E N C E C E N T E RC COLLEGE
Summer 2016The COUP and
the Community
Unite to Honor a
Special Student
(and Create a OneofaKind
Community
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What is the u?
The 'u' refers to the Annual Report of Foreign Bank and Financial Accounts (FBAR), required by the U.S. Department of the Treasury.
Who is required to file the u?
U.S. persons with financial interest in or signature authority over foreign financial accounts exceeding certain thresholds are required to file the 'u'.
How to fill out the u?
The 'u' can be filled out online through the Financial Crimes Enforcement Network (FinCEN) website or by using the BSA E-Filing System.
What is the purpose of the u?
The purpose of the 'u' is to combat money laundering and tax evasion by promoting transparency and reporting of foreign financial accounts.
What information must be reported on the u?
The 'u' requires reporting of the maximum value of each foreign financial account during the reporting period, among other details.
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