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2 011 U. S. I N T E L L E C T UA L PROPER T Y EN F ONCE M EN T CO OR DI N AT OR A N UA L R E P OR T ON I N T E L L E C T UA L PROPER T Y EN F ONCE M EN TM A RCH 2 012ContentsLetter to the President
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i n t e stands for International Tax Enforcement and refers to the reporting requirements for foreign financial accounts.
U.S. persons, including individuals and entities, who have a financial interest in or signature authority over foreign financial accounts that exceed certain thresholds are required to file i n t e.
i n t e is typically filled out electronically through the FinCEN Form 114, also known as the FBAR (Foreign Bank Account Report), which is submitted online.
The purpose of i n t e is to combat tax evasion by collecting information on foreign financial accounts held by U.S. persons.
Information such as the account holder's name, address, account number, and maximum value of the account during the reporting period must be reported on i n t e.
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