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NATIONAL ARCHIVES OF IRELANDNAI/2002/119Archives are subject to copyright and should not be copied or reproduced without the written permission of the Director of the National ArchivesNAI/2002/119vFO
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What is fo ma?
FO MA stands for 'Foreign Bank and Financial Accounts Report,' which is used by U.S. citizens and residents to report their financial interests in foreign accounts.
Who is required to file fo ma?
Individuals who have financial interests in or signature authority over foreign financial accounts with an aggregate value exceeding $10,000 at any time during the calendar year must file FO MA.
How to fill out fo ma?
To fill out FO MA, taxpayers must complete the form electronically, providing detailed information about their foreign accounts, including account numbers, bank names, addresses, and the maximum value of the accounts.
What is the purpose of fo ma?
The purpose of FO MA is to prevent tax evasion and to ensure compliance with U.S. tax laws regarding foreign financial assets.
What information must be reported on fo ma?
FO MA requires reporting the taxpayer's identifying information, account details, names and addresses of foreign financial institutions, and the maximum value of each foreign account during the reporting period.
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