102160 – Reportable Information: Account Balance or Value: Multiple Jurisdictions

Where a Reportable Person is either an Account Holder or the Controlling Person of a passive NFE/NFFE and is identified as having more than one jurisdiction of residence, the entire balance or value of the Reportable Account, as well as the entire amount paid or credited to the Reportable Account must be reported to each jurisdiction of residence of the Account Holder or Controlling Person.