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United States andor is a form used to report foreign financial accounts held by U.S. taxpayers.
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 year.
The form can be filled out online through the FinCEN website or by mailing a paper form to the IRS.
The purpose of the form is to combat tax evasion by ensuring that U.S. taxpayers report their foreign financial accounts.
Information such as the account number, name of financial institution, maximum value of the account during the year, and the account's location must be reported.
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