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News and Commentary for the Art Logistics Industry from the International Convention of Exhibition and Fine Art Transporters Issue # 1, 2014 www.icefat.org ARCS: In the Beginning; Inaugural Conference
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Newsletter 1 - icefat is a form used to report foreign financial accounts to the Internal Revenue Service (IRS) for US taxpayers.
US taxpayers who have a financial interest in or signature authority over foreign financial accounts with an aggregate value exceeding $10,000 at any time during the year must file newsletter 1 - icefat.
Newsletter 1 - icefat can be filled out electronically using the FinCEN Form 114, also known as the Report of Foreign Bank and Financial Accounts (FBAR) form.
The purpose of newsletter 1 - icefat is to provide information to the IRS about foreign financial accounts held by US taxpayers in order to combat tax evasion.
US taxpayers must report the maximum value of each foreign financial account during the year, as well as the account number and the name and address of the financial institution where the account is held.
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