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N O RT HCA ROBIN A PA RMS A N D R E C R E ACTION TRUST FUN D (PART F)2023 Grant ApplicationEnvironmental Sustainability: To assist the N.C. Department of Natural and Cultural Resources in being good

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What is o f f t?

The acronym o f f t stands for Report of Foreign Bank and Financial Accounts.

Who is required to file o f f t?

U.S. persons, including citizens, residents, and certain non-residents, who have a financial interest in or signature authority over foreign financial accounts exceeding certain thresholds are required to file o f f t.

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o f f t can be filled out electronically using the Financial Crimes Enforcement Network's BSA E-Filing System.

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The purpose of o f f t is to report foreign financial accounts to prevent tax evasion by U.S. persons.

What information must be reported on o f f t?

o f f t requires information on the account holder, the financial institution, and details of the foreign financial account.

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