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What is article i di wtis?

Article i di wtis is a section of the tax code that requires individuals to report certain foreign financial accounts.

Who is required to file article i di wtis?

Any individual who has a financial interest in or signature authority over foreign financial accounts with an aggregate value exceeding $10,000 at any time during the calendar year is required to file Article i di wtis.

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Article i di wtis can be filled out electronically through the FinCEN's BSA E-Filing System.

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The purpose of Article i di wtis is to combat tax evasion by ensuring that individuals report their foreign financial accounts to the government.

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Information such as the maximum value of the account during the year, the account number, and the financial institution where the account is held must be reported on Article i di wtis.

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