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THE LAW R.S. 14:95 H.(1) Except as provided in Paragraph (A)(5) of this Section and in Paragraph (2) of this Subsection, the provisions of this Section shall not prohibit active justices or judges
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1495(h) refers to the form used for reporting information on certain foreign accounts.
U.S. taxpayers with foreign accounts that meet certain criteria are required to file 1495(h).
Form 1495(h) requires the reporting of detailed information about foreign accounts. The form can be filled out manually or electronically.
The purpose of form 1495(h) is to report information on foreign accounts to the IRS to ensure compliance with U.S. tax laws.
Information such as account numbers, balances, and income earned from foreign accounts must be reported on form 1495(h).
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