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RAWH stands for Report of Foreign Bank and Financial Accounts. It is a form required by the US Department of Treasury to report foreign financial accounts.
Any US person who has a financial interest in or signature authority over foreign financial accounts must file a RAWH.
RAWH can be filled out electronically on the FinCEN website or by mailing a paper form to the IRS.
The purpose of RAWH is to prevent tax evasion by US persons using foreign financial accounts to hide income.
RAWH requires individuals to report the name of the foreign financial institution, the account number, and the maximum value of the account during the year.
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