# Reporting of Specified Foreign Financial Assets
> **IRS** · Final regulations. · Published 2016-02-23 · Effective 2016-02-23 · 81 FR 8835
## Document
- **Document number:** 2016-03795
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 81 FR 8835
- **CFR reference:** 26 CFR 1
- **Publication date:** 2016-02-23
- **Effective date:** 2016-02-23
- **Treasury docket:** TD 9752
## Abstract

This document contains final regulations providing guidance regarding the requirements for certain domestic entities to report specified foreign financial assets to the Internal Revenue Service. These regulations set forth the conditions under which a domestic entity will be considered a specified domestic entity required to undertake such reporting. These regulations affect certain domestic corporations, partnerships, and trusts.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2016/02/23/2016-03795/reporting-of-specified-foreign-financial-assets)
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