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What is a r e m?
A r e m is a Report of Foreign Bank and Financial Accounts, commonly referred to as FBAR.
Who is required to file a r e m?
Any United States person who has a financial interest in or signature authority over foreign financial accounts with an aggregate value exceeding $10,000 at any time during the calendar year is required to file a r e m.
How to fill out a r e m?
The r e m must be filed electronically using FinCEN Form 114 through the Bank Secrecy Act (BSA) E-Filing System.
What is the purpose of a r e m?
The purpose of a r e m is to report foreign financial accounts to the U.S. Department of the Treasury to combat money laundering, tax evasion, and other financial crimes.
What information must be reported on a r e m?
The r e m requires reporting of the account holder's identifying information, name and address of the foreign financial institution, account number, maximum value of the account during the year, and other details.
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