14454

Attachment to Offshore Voluntary Disclosure Letter

Agency
IRS
Revision
Rev. 12-2017
Fillable fields
189
Pages
5
Official source
IRS form page
Checked
October 21, 2026
Fill 14454 online
Page 1 of form 14454

Form 14454: Attachment to Offshore Voluntary Disclosure Letter

Form 14454 is the Attachment to Offshore Voluntary Disclosure Letter. The form says one attachment is required for each financial institution, and asks for information on each foreign financial account of which the taxpayer has control or is a beneficial owner.

Its five pages cover the account itself, the people and organizations who advised on opening and maintaining it, communications and visits in the United States, documents received, deposits, withdrawals, transfers into the United States or to other countries, and any individuals or entities affiliated with the account. Many questions have separate Yes and No boxes for the taxpayer, the spouse and related entities.

The form's privacy notice says the information is used to determine and collect the correct amount of tax under the terms of the offshore voluntary disclosure program, and that applying to the program is not required. You can fill out Form 14454 free in your browser on this page and download it without an account.

Top of page 1 of Form 14454: Attachment to Offshore Voluntary Disclosure Letter, as printed by IRS

What's on Form 14454

Header and lines 1 to 4: the account

Taxpayer name, last four digits of the TIN, institution name, account number, the address and country where the account was established, the date opened and whether it is still open.

Lines 5 to 7: advisers and communications

Who advised or assisted with the account, all communications about it, U.S. visits by bank representatives or advisors, and suggestions about avoiding disclosure or taxes.

Lines 8 and 9: documents and U.S. branches

What account documentation was received or shown, who showed it and when, whether any was kept, and whether a U.S. branch office was used for deposits or withdrawals.

Lines 10 to 13: money in and out

Deposits, withdrawals, funds moved into the United States and funds moved to another country, with tables for institution, name on account, amount and date of each transfer.

Lines 14 and 15: affiliated people and entities

Other individuals affiliated with the account and any affiliated entity, including its structure, country, who formed and managed it, and any U.S. advisors or financial firms involved.

How to fill out Form 14454

  1. 1

    Identify every page

    The form asks that all pages include the taxpayer's name, the last four digits of the taxpayer identification number, the name of the foreign financial institution and the account number.

  2. 2

    Lines 1a to 4b

    Enter the institution, account number and address where the account was established. For line 3, the form says do not leave it blank and to estimate the opening date if unsure.

  3. 3

    Lines 5 to 7g

    Name the individuals and organizations who advised on the account with contact details, describe communications with dates and form, and answer each Yes or No row for taxpayer, spouse and related entities.

  4. 4

    Lines 8a to 9

    Describe the documentation received or shown, who showed it and when, and which documents were kept. If none were kept, line 8c asks why.

  5. 5

    Lines 10a to 13b

    For each Yes on deposits, withdrawals or transfers, answer the follow-up questions and complete the transfer table. The form says to attach additional pages if more space is needed.

  6. 6

    Lines 14a to 15i

    Identify each person affiliated with the account and their relationship to it. For each affiliated entity, give its relationship, structure, country, who suggested and formed it, and who managed it.

Why fill Form 14454 on indox

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Where it goes and what to know

Goes with the disclosure letter

The form is an attachment to the offshore voluntary disclosure letter, with one attachment for each financial institution.

Participation is optional

The privacy notice says no one is required to apply for participation in the offshore voluntary disclosure program, but an applicant provides all information requested on the letter and any necessary attachments.

No separate instructions

The IRS forms listing links this PDF with no About page or separate instructions. The questions, examples and notes printed on the form are its guidance.

Time estimate

The form gives an estimated average time of 2 hour to complete and submit it. Comments on the estimate go to the IRS Reports Clearance Officer in Washington, DC 20224.

False information

The privacy notice says failure to provide the information may delay or prevent processing the application, and providing false information may subject the filer to penalties.

Related forms

Who completes Form 14454?

  • Taxpayers making an offshore disclosure

    The form is titled an attachment to the offshore voluntary disclosure letter. The privacy notice says applicants provide all information requested on the letter and any necessary attachments.

  • Account owners and controllers

    The form asks for information on each foreign financial account of which the taxpayer has control or is a beneficial owner.

  • One attachment per institution

    The form says one attachment is required for each financial institution, and every page carries the institution's name and the account number.

  • Spouses and related entities

    Most Yes and No questions have separate rows for the taxpayer, the spouse and related entities, and some ask for an entity's name, address and telephone number.

The form is completed by the taxpayer making the offshore voluntary disclosure and goes to the IRS with the disclosure letter. The IRS links no separate instructions for it.

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Questions about Form 14454

What is Form 14454?

It is the Attachment to Offshore Voluntary Disclosure Letter. It asks for detailed information about a foreign financial account the taxpayer controls or beneficially owns.

How many copies are needed?

The form says one attachment is required for each financial institution.

Is there an instructions booklet?

No separate instructions were found. The IRS links the PDF directly with no About page, and the form carries its own notes and examples.

Can the account opening date be left blank?

No. Line 3 says do not leave blank and, if unsure, to estimate the date.

Why are there rows for spouse and related entities?

Most Yes and No questions are answered separately for the taxpayer, the spouse and related entities, and some ask for the entity's name, address and telephone number.

What is the information used for?

The privacy notice says it is used to determine and collect the correct amount of tax under the terms of the offshore voluntary disclosure program.