This document outlines the tax reporting obligations for U.S. persons owning interests in non-U.S. entities through a fund or partnership. It details the requirements for filing information returns, the potential penalties for non-compliance, and the conditions under which qualified dividend income is taxed at reduced rates. It also discusses the implications of owning investments through non-U.S. entities and the requirements for filing an FBAR.
doj/DataSet10/EFTA01392022.pdf
{"key_people":["Glenn Warren"],"document_type":"financial","key_locations":["United States"],"document_subtype":"tax document","key_organizations":["United States","Access Fund"]}