The TD F 90-22.1 instructions for item 3 indicate;
Item 3. Provide the filer's United States taxpayer identification number.
Generally, this is the filer's United States social security number (SSN),
United States individual taxpayer identification number (ITIN), or
employer identification number (EIN). Throughout the FBAR, numbers
should be entered with no spaces, dashes, or other punctuation. If the
filer does NOT have a United States taxpayer identification number,
complete Item 4.
With respect to the sentence " Throughout the FBAR, numbers
should be entered with no spaces, dashes, or other punctuation" i am assuming that this means ALL values on the form, even the maximum account totals?
I ask this question because the instructions for line 15 (reporting the maximum value of an account) does not repeat this sentence.
FBAR punctuation
Moderator: Mark T Serbinski CA CPA
-
- Posts: 6
- Joined: Thu Jun 14, 2012 5:53 am