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1131 NFS Form 10900 (Rev. 8/86)OMB No. 10240018Utah Word Processor Format (02731) (Approved 10/87) United States Department of the Interior National Park Service NATIONAL REGISTER OF HISTORIC PLACES
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CJ is a form used to report certain information related to foreign financial assets.
U.S. persons, including individuals, corporations, partnerships, trusts, and estates, are required to file c j if they have a financial interest in or signature authority over foreign financial accounts.
CJ can be filled out electronically using the FinCEN's BSA E-filing system or by paper form FinCEN 114.
The purpose of c j is to help prevent tax evasion by providing the IRS with information about foreign financial accounts held by U.S. persons.
CJ requires information about the account holder, the financial institution where the account is held, and the highest balance in the account during the reporting period.
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