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D079G 2010.041. .12. . 3. . 4. . 4.1 4.2 5. 5.1 5.2 5
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5 f refers to a form that is used to report on certain foreign financial assets to the IRS.
U.S. persons who meet the filing threshold for reporting foreign financial assets are required to file 5 f.
5 f can be filled out electronically through the IRS's website or by mailing a paper form to the IRS.
The purpose of 5 f is to report information about foreign financial assets that U.S. persons hold in order to help prevent tax evasion.
Information that must be reported on 5 f includes the maximum value of certain foreign financial assets held during the tax year.
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