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Francis 101.51Nom Answer Key Module 2 Practice Testate (Chapters 2 and 3)Invitation AU mode francophone 2nd instructors use only:I. Comprehension oral (14 points total) CLICK here for the oral part
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51 nom is a form used to report information about foreign assets to the IRS.
US citizens, resident aliens, and certain nonresident aliens are required to file 51 nom if they have a financial interest in or signature authority over foreign financial accounts.
51 nom can be filled out electronically through the Financial Crimes Enforcement Network (FinCEN) website.
The purpose of 51 nom is to combat money laundering and other financial crimes by tracking foreign assets held by US taxpayers.
Information such as the account number, name of the financial institution, and maximum value of the account during the reporting period must be reported on 51 nom.
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