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Rare ? Book ? School Summer 2012 Application 114 Alderman Library University?of Virginia Charlottesville, Virginia 22904-4103 www.rarebookschool.org appears gmail.com 434-924-8851 Before completing

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What is rare?

Rare refers to the Report of Foreign Bank and Financial Accounts, which is a form required by the IRS to report foreign financial accounts.

Who is required to file rare?

U.S. persons, including individuals, corporations, partnerships, and trusts, who have a financial interest in or signature authority over foreign financial accounts must file a rare.

How to fill out rare?

The rare form can be filled out electronically on the FinCEN website or manually and then mailed to the IRS.

What is the purpose of rare?

The purpose of rare is to combat tax evasion and money laundering by requiring individuals to report their foreign financial accounts.

What information must be reported on rare?

The rare form requires reporting on the account numbers, names of financial institutions, maximum value of accounts during the reporting period, and other account details.