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1S AFER RE CR UI TME NT PO LI CY AND SEE CIO N P ROCEDURESAFER RECRUITMENT POLICY AND SELECTION PROCEDURE O LI C Y I N T EN D E D F O R :StaffCATEGORY:Staff U B LI S H E D :Server, Policy Folders

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What is a s afer re cr?

A s afer re cr is a financial document that reports foreign financial accounts to the IRS.

Who is required to file a s afer re cr?

Any U.S. person who has a financial interest in or signature authority over foreign financial accounts with an aggregate value of over $10,000 at any time during the calendar year.

How to fill out a s afer re cr?

You can fill out a s afer re cr by using the FinCEN Form 114 and submitting it electronically to the Financial Crimes Enforcement Network.

What is the purpose of a s afer re cr?

The purpose of a s afer re cr is to combat tax evasion and money laundering by ensuring that U.S. persons report their foreign financial accounts to the IRS.

What information must be reported on a s afer re cr?

The information that must be reported on a s afer re cr includes the account number, name and address of the financial institution, and the maximum value of the account during the reporting period.

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