A mutual fund or similar pooled fund which issues shares available to the general public that have a regular net asset value determination and regular redemptions or (iii) An account with a person that acts as a broker or dealer for futures or options transactions in any commodity on or subject to the rules of a commodity exchange or association or (ii) An account that is an insurance or annuity policy with a cash value
(i) An account with a person that is in the business of accepting deposits as a financial agency The term “other financial account” means. The term “securities account” means an account with a person engaged in the business of buying, selling, holding or trading stock or other securities. The term “bank account” means a savings deposit, demand deposit, checking, or any other account maintained with a person engaged in the business of banking. (3) An entity, including but not limited to, a corporation, partnership, trust, or limited liability company created, organized, or formed under the laws of the United States, any State, the District of Columbia, the Territories and Insular Possessions of the United States, or the Indian Tribes. 100(hhh) rather than the definition of “United States” in 26 CFR 301.7701(b)-1(c)(2)(ii) and 7701(b) and the regulations thereunder but using the definition of “United States” provided in. A resident of the United States is an individual who is a resident alien under 26 U.S.C. For purposes of this section, the term “United States person” means. See paragraphs (g)(1) and (g)(2) of this section for a special rule for persons with a financial interest in 25 or more accounts, or signature or other authority over 25 or more accounts. The form prescribed under section 5314 is the Report of Foreign Bank and Financial Accounts (TD-F 90-22.1), or any successor form. Each United States person having a financial interest in, or signature or other authority over, a bank, securities, or other financial account in a foreign country shall report such relationship to the Commissioner of Internal Revenue for each year in which such relationship exists and shall provide such information as shall be specified in a reporting form prescribed under 31 U.S.C. § 1010.350 Reports of foreign financial accounts.
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