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DOCUMENT RESUME ED 112 656 TITLE FL OCO 114 INSTITUTION PUB DATE English for Today. Supplementary Pronunciation Drills. Books 1 and 2. Vietnamese American Association, Saigon (Vietnam). 60 NOTE 133p.
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Fl oco 114 is a form used to report foreign bank accounts.
Any U.S. person who has a financial interest in or signature authority over foreign bank accounts is required to file fl oco 114.
Fl oco 114 can be filled out online through the Electronic Filing System (EFS) or by mail.
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