Who is required to file Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts?
Each citizen or resident of the United States who has a financial interest in or signature authority over any financial accounts, including bank accounts, must file the form if the aggregate value of these financial accounts exceeds $10,000 at any time during the calendar year. For additional information, see the instructions included in Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts.
