Independent form guide. BrieflyGo is not affiliated with or endorsed by IRS, USCIS, SSA, DOL, or any U.S. government agency. Official forms are sourced from public government websites.
Official form guide
Form 14454: Attachment to Offshore Voluntary Disclosure Letter
IRS Form 14454 is an Attachment to Offshore Voluntary Disclosure Letter that provides details about foreign accounts for those filing it. One attachment is required for each financial institution.
Need help with Form 14454?
Open it in the AI Editor for field guidance, checks, and PDF export.
Need help? AI Editor guides you through every field of Form 14454.
Start filling →Form Overview
IRS Form 14454 - Attachment to Offshore Voluntary Disclosure Letter
IRS Form 14454 is an Attachment to Offshore Voluntary Disclosure Letter that provides details about foreign accounts for those filing it. One attachment is required for each financial institution.
Risk Radar
Scan points- 1Ensure ALL pages of Form 14454 include your name, TIN last four digits, FI name, AND account number.
- 2Failing to include your name/TIN on every page of Form 14454.
- 3Not listing the account number (1b) for each foreign financial account.
- 4Leaving the date the account was opened (3) blank, even if estimating.
- 5Omitting details about advising individuals or organizations in section 5.
Plain English
This form tells the IRS about a specific bank or investment account you hold overseas. It helps the IRS track your worldwide finances when you are voluntarily disclosing them. You must complete one Form 14454 for every foreign financial institution you possess an account with.
Submission Date
- Filing date: 2017-12-21 22:00:07
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
AI co-pilot
Fill it faster. Catch mistakes before you file.
Glossary Terms
Hover a term to preview the meaning.
What this form is for
- Use this form when providing details about a single foreign financial account as an attachment to an Offshore Voluntary Disclosure Letter.
- Do not use it when reporting multiple accounts under one filing if you can list them all on the same page (though one attachment per institution is required).
- Check Form 14454 instead when detailing information for a single foreign financial account.
Form selector
Use this form or another form?
Filing an initial disclosure
This form details the offshore assets; use 14454 to provide the required attachment information.
✓ Check before you continue
Reporting a single foreign account
While this form is the attachment, it supports the main tax return filing requirement.
✓ Check before you continue
When an entity holds the account
This schedule summarizes offshore accounts; use 14454 to detail each specific institution listed there.
✓ Check before you continue
Deadline or filing window
The form does not state a specific filing deadline, but it is required when responding to an Offshore Voluntary Disclosure Letter. The estimated average time needed for completion and submission is 2 hours.
Checklist
What you need before filling it out
Account Establishment Date
The specific date the account was opened (must not be blank) · Section 3
Advisor/Assistant Identification
Full name, contact information of individuals or organizations who advised/assisted in opening/maintaining the account · Section 5
Communication Details (6a)
Specific dates and form type (e.g., email, face-to-face) for all communications regarding the account · Section 6a
Suggestion of Tax Avoidance
Whether a representative suggested using offshore accounts/investments specifically to avoid disclosure or taxes · Section 7b
Fund Transfer Details (Section 10)
Name, location, amount, and date for any funds transferred into the account from other institutions · Section 10
Withdrawal Method (if applicable)
How the money was withdrawn (e.g., online, ATM, check) · Section 11b
Before you submit
- 1Ensure all pages of Form 14454 include your name and the last four digits of your taxpayer identification number.
- 2Confirm that for every entry, you list the foreign financial institution name (1a) and its corresponding account number (1b).
- 3Verify that the address, including country, where the account was established (or currently located) is provided in Section 2.
- 4Check boxes in Sections 7c through 7g to indicate if a representative suggested specific avoidance practices or actions.
- 5If you list related entities, ensure you have checked the corresponding box for Taxpayer, Spouse, and Related entities in sections 6c/10 (if applicable).
- 6For Section 8c, if you answered 'Yes' to retaining documents, clearly identify what those documents are.
- 7Confirm that if funds were transferred in (Section 10), the corresponding date of transfer is listed for each amount.
How to file this form
- 1Complete Sections 1 through 3 by filling in your identifying information and account opening details, ensuring Section 3 is never blank.
- 2Detail all advisors/assistants and document all communications in Sections 5 and 6a, providing dates and forms for each interaction.
- 3Answer the specific questions regarding suggestions (Sections 7c through 7g) and provide supporting transfer/withdrawal details in Sections 10 and 11 as needed.
- 4Sign and date Form 14454 before sending it to the IRS, ensuring one attachment is provided for every foreign financial institution listed.
Known limitations
- 1One attachment of Form 14454 is required for each foreign financial institution.
- 2The form must include your name, the last four digits of your taxpayer identification number, the name of the foreign financial institution, and the account number on all pages.
- 3For each foreign financial account listed, you must provide information regarding accounts where you have control or are a beneficial owner.
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.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is Revision 12-2017, dated December 2017. The source does not point to a specific 'latest information' page but provides the catalog number and revision date.
What changed or needs a fresh check
- Edition date — confirm the form reads December 2017.
- OMB Number — confirm it is 1545-2241.
- Catalog Number — confirm it is 61606G.
- Taxpayer Name/TIN — ensure your name and last four digits of TIN are on every page.
- Institution details — verify the foreign financial institution name and account number are listed for each section.
Quick Facts
Downloads
After you file
- 1Keep copies of Form 14454 for your records as long as the contents may become material in the administration of any Internal Revenue law.
- 2If applying to the offshore voluntary disclosure program, you must provide all information requested on the offshore voluntary disclosure letter along with this attachment.
- 3The IRS uses the information provided on Form 14454 to determine and collect the correct amount of tax under the terms of the offshore voluntary disclosure program.
- 4If an error is made, ensure that all pages include your name, last four digits of your taxpayer identification number, the foreign financial institution's name, and the account number.
Sources
- SRCForm 14454 (December 2017) OMB Number 1545-2241 Catalog Number 61606G www.irs.gov (Instructions p.1)
- SRCOne attachment is required for each foreign financial institution (Instructions p.1).
- SRCAll pages must include your name, last four digits of your taxpayer identification number, the name of the foreign financial institution, and the account number (Instructions p.1).
- SRCSection 2 requires providing the address, including country, where the account was established (or currently located) (Instructions p.1).
- SRCQuestion 10e on Form p.3 asks what documents were received when a deposit was made (receipt, credit memo, etc.) (Instructions p.3).
- SRCSection 15h on Form p.5 addresses whether a business person (advisor), accountant, attorney, or return preparer in the U.S. was involved (Instructions p.5).
Common confusion points
What if my account address differs from where it was established?
Provide both the address, including country, where the account was established AND the address, including country, where it is currently located.
→ Check sections 2 (Form p.1) for clarity.
If I don't know when an account was opened, what should I do?
Estimate the date and DO NOT LEAVE BLANK (section 3 on Form p.1).
→ Ensure your estimate is clearly written in section 3.
What must be included if funds were transferred *from* other financial institutions?
Provide the name(s), location(s), account name(s), amount(s) of transfer(s), and date(s) of transfer (section 11e on Form p.3).
→ Verify this detail when filling out section 11e.
If I made a deposit, what details must accompany it?
You must state if you/spouse/related entities made the deposit, how it was made (10b), what form it was in (10c), and what documents you received (10d) (section 10 on Form p.3).
→ Confirm all five sub-parts of section 10 are completed.
When reporting transfers to a country outside the account's jurisdiction, what do I need?
You must list the address, telephone number, and entity name for the transfer recipient(s) (section 13 on Form p.4).
→ Double-check that you have listed the location/address of the destination country.
If a U.S. financial services company advised my foreign account, how do I list it?
Identify the bank, firm, or company under section 15i if you answered 'Yes' to question 15 (Form p.5).
→ Ensure this information is specific enough for IRS review.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- A separate Form 14454 attachment may be needed if there is insufficient space to detail a specific foreign financial account.
Questions about IRS Form 14454
What is IRS Form 14454 used for?
This form tells the IRS about a specific bank or investment account you hold overseas. It helps the IRS track your worldwide finances when you are voluntarily disclosing them. You must complete one Form 14454 for every foreign financial institution you possess an account with.
Who must file IRS Form 14454?
Any person who has control over or is a beneficial owner of a foreign financial account must provide information on IRS Form 14454.
What information does IRS Form 14454 require?
The form collects details such as the Foreign Financial Institution Name (1a), Account Number (1b), and the date the account was opened (3). It also tracks transfers to U.S. institutions in Part II-d.
Where do I file IRS Form 14454?
Comments concerning accuracy or suggestions for simplicity should be sent to the Internal Revenue Service at Attn: IRS Reports Clearance Officer, SE:W:CAR:MP:T:T: SP, Washington, DC 20224.
How do I complete IRS Form 14454?
First, ensure all pages include your name, last four digits of your taxpayer ID, institution name, and account number. Then, complete Part I with basic account details (like the opening date) before moving on to list transfers or entity involvement in subsequent parts.
What happens if IRS Form 14454 is filed incorrectly?
Failure to provide the information on Form 14454 may delay or prevent processing your application, and providing false information may subject you to penalties.
What if my account address differs from where it was established?
Provide both the address, including country, where the account was established AND the address, including country, where it is currently located. Check sections 2 (Form p.1) for clarity.
If I don't know when an account was opened, what should I do?
Estimate the date and DO NOT LEAVE BLANK (section 3 on Form p.1). Ensure your estimate is clearly written in section 3.
Source transparency
Copyright & Licensing - US Government Forms
BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.
Understand the agreement before you sign it.
Review risky clauses in plain English, fix the document, and keep it moving toward signature.