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OA PUBLICATION OF THE NEW JERSEY ASSOCIATION OF SCHOOL ADMINISTRATORS Oct./Nov.
20102Executive
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Re: Fall
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What is re fall?
RE FALL stands for Real Estate Foreign Account Tax Compliance Act (FATCA) and is a reporting requirement for foreign financial institutions.
Who is required to file re fall?
Foreign financial institutions that hold accounts for U.S. persons are required to file RE FALL.
How to fill out re fall?
RE FALL can be filled out electronically through the IRS's online portal.
What is the purpose of re fall?
The purpose of RE FALL is to help prevent tax evasion by U.S. persons with foreign accounts.
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Information such as account balances, income, and account holder details must be reported on RE FALL.
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