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SUPREME COURT OF THE STATE OF CONNECTICUT APPEAL FROM THE APPELLATE COURT 114 CONN. APP. 58 A.C. 29461 S.C. 18413 LOVE DELHI, DEPENDENT WIDOW OF PETER DELHI PLAINTIFFAPPELLEE V. REMARK INDUSTRIES,
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114 conn refers to the form used to report information on foreign bank accounts.
US taxpayers with foreign financial accounts exceeding $10,000 at any time during the year are required to file 114 conn.
114 conn can be filled out electronically through the Financial Crimes Enforcement Network (FinCEN) website.
The purpose of 114 conn is to track and combat money laundering and other financial crimes by US taxpayers holding foreign accounts.
Information such as the account holder's name, account number, type of account, and maximum value of the account during the year must be reported on 114 conn.
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