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Spring 2013 R e f r e s h e r Co u r s e March 2224, 2013 JR Marriott Chicago Promotional support and advertising www.astro.org/springrefresher ta r g e t i n g C an n c e r C an r e Spring 2013 Refresher
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What is r e f r?
REFR stands for Report of Foreign Bank and Financial Accounts. It is a form used to report foreign financial accounts.
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Any U.S. person who has a financial interest in or signature authority over foreign financial accounts with an aggregate value over $10,000 at any time during the calendar year is required to file REFR.
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REFR can be filled out electronically through the Financial Crimes Enforcement Network's BSA E-Filing System.
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The purpose of REFR is to combat tax evasion and money laundering by monitoring foreign financial accounts held by U.S. persons.
What information must be reported on r e f r?
Information such as the name of the foreign financial institution, account number, maximum value of the account during the year, and the account's location must be reported on REFR.
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