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E F / N R S D A T A C O L L E C T I O N P R O J E C T, 2 0 0 0 2 0 0 1 APPENDIX A Background Documents EFF/NRS Data Collection Project Timetable, 20002001 EFF Assessment Frameworks: Timetable for

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What is e f f n?

The Electronic Foreign Financial Account Report (e f f n) is a form used to report foreign financial accounts to the IRS.

Who is required to file e f f n?

U.S. persons with foreign financial accounts that meet the reporting threshold are required to file e f f n.

How to fill out e f f n?

One can fill out e f f n electronically through the Financial Crimes Enforcement Network's BSA E-Filing System.

What is the purpose of e f f n?

The purpose of e f f n is to combat tax evasion by providing the IRS with information about foreign financial accounts held by U.S. persons.

What information must be reported on e f f n?

Key information to be reported on e f f n includes the account holder's name, account number, financial institution, and maximum account value.

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