This document outlines the tax reporting requirements for U.S. persons owning interests in non-U.S. entities through a fund or partnership. It details the obligations 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 requirements for filing an FBAR for U.S. persons with financial interests in non-U.S. accounts.
doj/DataSet10/EFTA01392382.pdf
{"key_people":["Patrick Gerschel"],"document_type":"financial","key_locations":["United States"],"document_subtype":"tax document","key_organizations":["United States TarReportingby LimitedPartners","Access Fund"]}