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What is f e s t?
F E S T stands for Foreign Bank and Financial Accounts Report.
Who is required to file f e s t?
Any United States person who has a financial interest in or signature authority over foreign financial accounts, including bank accounts, must file F E S T.
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F E S T can be filled out online through the Financial Crimes Enforcement Network (FinCEN) website using the BSA E-Filing System.
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The purpose of F E S T is to report foreign financial accounts to the U.S. government in order to prevent tax evasion and money laundering.
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F E S T requires reporting of the maximum value of the accounts during the year, as well as the location and account numbers of the foreign financial accounts.
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