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Form 14452: Foreign Account or Asset Statement
IRS Form 14452 is the Foreign Account or Asset Statement used to disclose each foreign financial account or asset in a voluntary offshore disclosure. Filers must submit a separate statement per account, and the form takes an estimated 2 hour to complete.
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IRS Form 14452 - Foreign Account or Asset Statement
IRS Form 14452 is the Foreign Account or Asset Statement used to disclose each foreign financial account or asset in a voluntary offshore disclosure. Filers must submit a separate statement per account, and the form takes an estimated 2 hour to complete.
Risk Radar
Scan points- 1Submitting false information can trigger penalties.
- 2Omitting the foreign financial institution’s name in the required field of the statement.
- 3Failing to indicate whether the offshore account is a bank, custodial, or other type on lines 4‑6.
- 4Not providing the source of funds for the account as requested in line 8.
- 5Leaving the account opening or closing dates empty on lines 11 and 12.
Plain English
This form lets you report any foreign bank accounts, investments, or other assets you hold. You fill out one form for each account or asset and send it as part of the offshore voluntary disclosure program. The IRS uses the information to determine tax liability. The average time to complete the form is about two hours.
Submission Date
- Filing date: 2020-05-11 22:10:57
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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Glossary Terms
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What this form is for
- Use this form when you need to disclose each foreign financial account or asset as part of a voluntary offshore disclosure.
- Do not use it when you are not participating in the offshore voluntary disclosure program.
Form selector
Use this form or another form?
Disclosing a foreign bank account
Required to report bank accounts in voluntary offshore disclosure
✓ Verify account is foreign and meets definition
Disclosing a foreign custodial account holding securities
Needed to report custodial securities accounts
✓ Confirm custodial status and securities type
Disclosing a foreign asset such as real estate or artwork
Asset must be listed on the statement
✓ Ensure description, location, purchase price, and FMV are provided
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Name of Foreign Financial Institution
Not stated in the official source · Not stated in the official source
Country where Institution is located
Not stated in the official source · Not stated in the official source
Is the offshore account a bank account holding cash, money market, or CD
Not stated in the official source · Not stated in the official source
Source of funds within the account
Not stated in the official source · Not stated in the official source
FMV at 12/31/ if asset is still owned
Not stated in the official source · Not stated in the official source
Before you submit
- 1Enter the name of the foreign financial institution in the designated field.
- 2Enter the country where the institution is located in the designated field.
- 3Provide the contact person at the institution if known.
- 4Answer Yes or No to whether the offshore account is a bank account holding cash, money market, or CD.
- 5Answer Yes or No to whether the offshore account is a custodial account holding securities.
- 6Answer Yes or No to whether the offshore account is another type of account or asset.
- 7If the account is another type, specify the type of account or asset.
How to file this form
- 1Complete each required field on the Foreign Account or Asset Statement.
- 2Attach additional documentation if space on the form is insufficient.
- 3Review all answers for accuracy and completeness.
- 4Sign the statement if a signature line is provided.
- 5Mail the completed statement to the address listed in the form.
Known limitations
- 1Form 14452 is not required for individuals who do not apply for participation in the offshore voluntary disclosure program
- 2Information on Form 14452 does not have to be provided if the document lacks a valid OMB control number
- 3A separate Form 14452 must be submitted for each foreign account or asset; one form cannot cover multiple accounts
- 4At least one Form 14452 must be submitted; filing a zero‑statement does not satisfy the requirement
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
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Fillable formOpen in Editor->Form 14452 is the June 2014 edition (Rev. 6‑2014); the source shows it is the current revision and does not reference a newer version.
What changed or needs a fresh check
- Edition date — confirm the form is dated June 2014 (Rev. 6‑2014).
- Fee — not stated in the official source.
- Mailing address — confirm comments are sent to Internal Revenue Service, Attn: IRS Reports Clearance Officer, SE:W:CAR:MP:T:T:SP, Washington, DC 20224.
- Signature — not stated in the official source.
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed Form 14452 for your records
- 2Retain any books or records related to the foreign account or asset as long as they may become material to IRS administration
- 3Verify that the form displays a valid OMB control number before submitting
- 4Ensure the form is signed and dated before mailing it to the IRS
Sources
- SRCForm p.1 — participation in the offshore voluntary disclosure program is not required
- SRCForm p.1 — you are not required to provide information if the document lacks a valid OMB control number
- SRCForm p.1 — a separate Statement must be submitted for each foreign account or asset
- SRCForm p.1 — at least one Statement must be submitted
- SRCForm p.1 — books or records must be retained as long as their contents may become material in IRS administration
- SRCForm p.1 — estimated average time to complete the statement is 2 hour
Common confusion points
Do I need to file one Form 14452 for all my foreign accounts?
Many filers assume a single form covers multiple accounts, but the form requires a separate statement per account or asset.
→ Confirm that each foreign account or asset has its own completed Form 14452.
Is the form mandatory if I am not in the offshore voluntary disclosure program?
The source states participation in the program is not required, so the form is not mandatory for non‑participants.
→ Verify your participation status; if you are not applying, you do not need to file Form 14452.
What if the form I have does not show an OMB number?
The source says you are not required to provide information on a document lacking a valid OMB control number.
→ Check that the form includes OMB Number 1545‑2241 before providing any data.
Can I combine information for several assets on one statement?
The form explicitly requires a separate statement for each foreign account or asset.
→ Ensure each asset has its own Form 14452 with its own set of answers.
How long should I keep the records related to this form?
The source requires retention of books or records as long as they may become material to IRS administration.
→ Keep all supporting documents for as long as they could be relevant to tax matters.
Will I receive a confirmation after the IRS receives my statement?
The source does not mention a specific acknowledgment, so no automatic confirmation is guaranteed.
→ Monitor your mail for any IRS correspondence and retain proof of mailing.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 14452 – provide a corrected statement if the IRS notifies you of missing or inaccurate information.
Questions about IRS Form 14452
What is IRS Form 14452 used for?
This form lets you report any foreign bank accounts, investments, or other assets you hold. You fill out one form for each account or asset and send it as part of the offshore voluntary disclosure program. The IRS uses the information to determine tax liability. The average time to complete the form is about two hours.
What information does IRS Form 14452 require?
It gathers details such as the foreign financial institution’s name, its country, a contact person, the type of account (bank, custodial, or other), source of funds, account opening and closing dates, and for assets, purchase price, acquisition date, sales price, disposition date, and fair market value.
How do I complete IRS Form 14452?
Complete a separate statement for each foreign account or asset. Fill in the required fields—foreign institution name, country, contact, account type, source of funds, dates, and asset values. Attach additional pages if more space is needed. Sign the statement and submit it to the IRS using the current edition of the form.
What happens if IRS Form 14452 is filed incorrectly?
Providing false information may subject you to penalties, and failure to provide the requested information can delay or prevent processing of your application.
Do I need to file one Form 14452 for all my foreign accounts?
Many filers assume a single form covers multiple accounts, but the form requires a separate statement per account or asset. Confirm that each foreign account or asset has its own completed Form 14452.
Is the form mandatory if I am not in the offshore voluntary disclosure program?
The source states participation in the program is not required, so the form is not mandatory for non‑participants. Verify your participation status; if you are not applying, you do not need to file Form 14452.
What if the form I have does not show an OMB number?
The source says you are not required to provide information on a document lacking a valid OMB control number. Check that the form includes OMB Number 1545‑2241 before providing any data.
Can I combine information for several assets on one statement?
The form explicitly requires a separate statement for each foreign account or asset. Ensure each asset has its own Form 14452 with its own set of answers.
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