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N mu O TTA w an L U n i v c r s i l c c i i n a d i c m i c an n a d an s u n i v e r s i t reproduced with permission of the copyright owner. Further reproduction prohibited without permission. FACULTY
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u o t t stands for Report of Foreign Bank and Financial Accounts (FBAR), which is a form used to report a financial interest in or signature authority over foreign financial accounts.
Any United States person 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 u o t t.
u o t t can be filled out online using the FinCEN BSA E-Filing system. The form requires information about the account, the account holder, and details about the financial institution where the account is held.
The purpose of u o t t is to combat money laundering, tax evasion, and other financial crimes by requiring individuals to report their foreign financial accounts.
On u o t t, individuals must report the name of the financial institution where each foreign account is held, the account number, the maximum value of the account during the year, and other identifying information.
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