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Unit 4: Atomic Structure (Chapter 4)12Millikan Oil Drop Experiment In 1909, the American physicist Robert Millikan measured the charge of an electron using the apparatus below. He introduced a fine

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What is chapter 4?

Chapter 4 refers to the U.S. Internal Revenue Service (IRS) regulations concerning the Foreign Account Tax Compliance Act (FATCA), which aims to combat tax evasion by U.S. taxpayers holding accounts and other financial assets abroad.

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Financial institutions and certain entities that hold foreign accounts are required to file Chapter 4 forms as part of their reporting obligations under FATCA.

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To fill out Chapter 4, individuals or entities must provide necessary financial information and confirm their compliance status with FATCA regulations, typically using IRS Form 8966.

What is the purpose of chapter 4?

The purpose of Chapter 4 is to improve compliance by U.S. taxpayers with respect to foreign financial assets, thereby preventing tax evasion and ensuring that U.S. citizens report their foreign income.

What information must be reported on chapter 4?

On Chapter 4, information such as the account holder's name, address, taxpayer identification number, account number, and the total amount in the account must be reported.