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What is e ffi r?

E-file Foreign Information Returns (e ffi r) is an electronic system for filing information returns related to foreign financial accounts or assets.

Who is required to file e ffi r?

Any individual or business entity that meets the reporting threshold for foreign financial accounts or assets is required to file e ffi r.

How to fill out e ffi r?

E ffi r can be filled out electronically through the IRS e-file system or through approved third-party software providers.

What is the purpose of e ffi r?

The purpose of e ffi r is to report information about foreign financial accounts or assets to the IRS in order to comply with tax laws and regulations.

What information must be reported on e ffi r?

Information such as account numbers, financial institutions, maximum value of accounts, and income generated from the accounts must be reported on e ffi r.

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