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History of the. S. Food and Drug AdministrationInterviewee:Michael M. Land, J.D. Interviewer:Suzanne W. Juno, Ph.D. Catherine L. Copy, J.D. Date:March 9, 2015Place:Silver Spring, MD/ t.:::department
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Landa J is a form used to report foreign financial accounts to the IRS.
US persons, including individuals, corporations, partnerships, and trusts, that have a financial interest in or signature authority over foreign financial accounts exceeding certain thresholds.
Landa J can be filled out online through the Financial Crimes Enforcement Network's BSA E-Filing System or by mailing a paper form to the IRS.
The purpose of Landa J is to prevent tax evasion by US persons who have foreign financial accounts.
Information such as the account number, maximum value of the account during the reporting period, the name of the financial institution, and the account holder's information.
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