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On- un is a tax form used to report certain foreign bank and financial accounts.
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U.S. persons, including individuals, corporations, partnerships, and trusts, who have financial interest or signatory authority over foreign financial accounts with aggregate value exceeding $10,000 at any time during the calendar year are required to file on- un.
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On- un can be filled out electronically through the Financial Crimes Enforcement Network's (FinCEN) BSA E-Filing System.
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The purpose of on- un is to provide the U.S. government with information about foreign financial accounts held by U.S. persons in order to combat money laundering and tax evasion.
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Information such as the account number, name of the financial institution, maximum value of the account during the year, and the account holder's information must be reported on on- un.
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