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How to prepare Form 14653
About Form 14653
Form 14653, also known as the Certification by U.S. Person Claiming That They Meet the Applicable Requirements of Sections 1471-1474(d) of the Internal Revenue Code, is a document used by individuals to declare their compliance with the Foreign Account Tax Compliance Act (FATCA). FATCA requires U.S. citizens and taxpayers living abroad to report their foreign financial accounts and holdings to the Internal Revenue Service (IRS). To comply with FATCA, foreign financial institutions must also report information about their U.S. account holders to the IRS. U.S. persons, including individuals, corporations, and estates, who hold foreign financial accounts or assets with a value of more than $50,000 must file Form 14653 to certify their compliance with FATCA reporting requirements. The form is also used by certain U.S. entities to claim exemption from FATCA reporting. Overall, Form 14653 is necessary for any U.S. person seeking to declare their compliance with FATCA and avoid penalties for non-compliance.
What Is Form 14653
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