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\” Hesitate of CaliforniaHealth and Human Services AgencyDepartment of Health Care ServicesTOBY DOUGLAS DIRECTOREDMUND G. BROWN JR. GOVERNOR Gloria Eagle, PhD, MPA Associate Regional Administrator
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S P A 14 is a form used for reporting foreign bank accounts held by US taxpayers.
Any US taxpayer who has a financial interest in or signature authority over foreign bank accounts totaling more than $10,000 at any time during the year.
SP A 14 can be filled out electronically through the Financial Crimes Enforcement Network (FinCEN) website.
The purpose of SP A 14 is to prevent tax evasion by ensuring that foreign accounts are properly reported to the IRS.
Information such as the account number, the name of the financial institution, the maximum account value, and the account holder's identifying information.
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