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Stats. 1965Stats. 1967(f) c 115.81 (8) (g) 115.81 (10) (h) 115.82 (1) (a) (2) 115.80 (2) (2a) 115. 83 : : (3) 115.80 (3) (4) (LST and 3rd sentences) 115.77 (1) (4) (2nd sentence) 115.76 (2) (4) (4th
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To fill out form FC115, please follow these steps:
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FC 115 is a form used for reporting foreign bank and financial accounts.
U.S. taxpayers who have a financial interest in or signature authority over foreign financial accounts with an aggregate value exceeding $10,000 at any time during the calendar year.
FC 115 can be filled out electronically through the Financial Crimes Enforcement Network's (FinCEN) BSA E-Filing System.
The purpose of FC 115 is to combat money laundering and other financial crimes by providing the government with information about foreign financial accounts held by U.S. taxpayers.
The information that must be reported on FC 115 includes the account number, name and address of the financial institution, and the maximum value of the account during the reporting period.
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