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Summits on the Air USA (W5AArkansas) Association Reference ManualDocument Reference Issue number Date of issue Participation start deauthorized Date: W5 Association Manager SummitsontheAirS67.1 3.1 01May2017 01July201001July2010
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Summits on Form AIR refer to transactions involving financial accounts held by US persons with foreign financial institutions.
US persons, including individuals, businesses, and other entities, who have financial accounts with foreign financial institutions are required to file Summits on Form AIR.
Summits on Form AIR can be filled out online or through paper forms provided by the IRS. It requires detailed information about the foreign financial accounts held by the filer.
The purpose of Summits on Form AIR is to gather information about foreign financial accounts held by US persons in order to combat tax evasion.
The information required to be reported on Summits on Form AIR includes details about the foreign financial accounts, such as the account number, name of the financial institution, and maximum value of the account.
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