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ALAN Newsletter Richard Lanka, OT Editor 4310 Kingly Dr. Pittsburgh, CA 94565 FIRST CLASS MAIL Dues are Due AMERICAN LANDS ACCESS ASSOCIATION, INC Protecting the Public Lands for the Public DECEMBER
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December - American Lands is a report required to be filed by certain individuals who own or have financial interest in specified foreign financial accounts.
U.S. persons, including citizens, residents, and entities that have a financial interest in or signature authority over foreign financial accounts must file December - American Lands if the aggregate value of these accounts exceeds $10,000 at any time during the calendar year.
To fill out December - American Lands, individuals must use FinCEN Form 114, also known as the Report of Foreign Bank and Financial Accounts (FBAR), and submit it electronically through the BSA E-Filing System.
The purpose of December - American Lands is to prevent tax evasion and money laundering by allowing the U.S. government to track funds held in foreign financial accounts.
Information that must be reported on December - American Lands includes the account holder's name, account number, name and address of the foreign financial institution, and the maximum value of the account during the reporting period.
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