Form 8621-A - Dec 2013

Form 8621-A is used to provide information required under section 6038D and section 1.6038D-2 of the Treasury Regulations for each category of specified foreign financial asset for which reporting is required. The form must be attached to the filer's tax return and filed with the Internal Revenue Service Center, Austin, TX 73301-0215.

Individuals who have an interest in or signature authority over one or more specified foreign financial assets and whose value exceeds the appropriate reporting threshold.

The completed Form 8621-A should be attached to the filer's tax return and filed with the Internal Revenue Service Center, Austin, TX 73301-0215.