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What is h o w t?
H O W T stands for Report of Foreign Bank and Financial Accounts.
Who is required to file h o w t?
Any U.S. person who has a financial interest in or signature authority over foreign financial accounts with an aggregate value over $10,000 at any time during the calendar year.
How to fill out h o w t?
H O W T can be filled out online through the Financial Crimes Enforcement Network (FinCEN) website or by using the form available on the website.
What is the purpose of h o w t?
The purpose of H O W T is to report foreign financial accounts to the U.S. government to help combat money laundering and tax evasion.
What information must be reported on h o w t?
H O W T requires reporting the account holder's information, the name and number of the foreign financial institution, and the highest value of the account during the year.
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