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What is ff ff - b?

ff ff - b is a form used to report specified foreign financial assets to the IRS.

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U.S. persons who have an interest in or signature authority over foreign financial accounts or other specified foreign financial assets.

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The form must be completed with accurate information regarding the specified foreign financial assets held.

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The purpose of ff ff - b is to help the IRS identify and combat tax evasion related to foreign financial assets.

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Information such as the type of asset, its maximum value during the year, and the financial institution where it is held must be reported on ff ff - b.