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GC(67)/RES/DEC(2023)Resolutions and Other Decisions of the General ConferenceSixtySeventh Regular Session 2529 September 2023!GC(67)/RES/DEC(2023)Resolutions and Other Decisions of the General Conference
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The US national statement AT refers to the annual tax filing requirement for certain foreign banks and financial accounts held by US persons, specifically under the Foreign Account Tax Compliance Act (FATCA).
US persons, including citizens, residents, and certain entities, who hold foreign financial accounts with an aggregate value exceeding specific thresholds are required to file the US national statement AT.
To fill out the US national statement AT, individuals must gather information about their foreign financial accounts, complete the required forms such as Form 8938, and report the total value of these accounts as well as any income generated from them.
The purpose of the US national statement AT is to ensure that US taxpayers report their foreign financial assets to prevent tax evasion and promote transparency in international financial transactions.
Information that must be reported includes the maximum value of each foreign financial account during the tax year, the type of account, the income generated from the accounts, and details about the institutions holding the accounts.
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