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What is r o f?
R O F stands for Report of Foreign Bank and Financial Accounts. It is a form required by the US Department of Treasury to report foreign financial accounts.
Who is required to file r o f?
US persons including individuals, corporations, partnerships, and trusts with financial interest or signature authority over foreign financial accounts.
How to fill out r o f?
R O F can be filled out electronically through the Financial Crimes Enforcement Network's BSA E-Filing System.
What is the purpose of r o f?
The purpose of r o f is to combat tax evasion by US persons using foreign financial accounts.
What information must be reported on r o f?
Information such as the account number, name on the account, financial institution's name and address, and maximum value of the account.
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