Foreign Bank Accounts - Every United
States resident, partnership, corporation, estate
or trust must advise the United States Treasury of
any financial interest in or signature authority over
a foreign bank, securities or other financial account
in a foreign country and must report that relationship
each calendar year filing Form 90-22.1 with the Treasury
Department on or before June 30 of the succeeding
year. This report must be at the following address:
United States Treasury Department, P.O. Box 28309,
Central Station, Washington, DC 200005. A "foreign
country" includes all geographical areas located
outside the United States, Guam, Puerto Rico, and
the U.S. Virgin Islands.
