If the account is in your name only you would report it Part 2
If the account in more than one name (including yours) you would report it in Part 3.
If the account is in someone else's name but you have signatory authority over the account but no actual financial interest in it you would report it in Part 4.
You only have to report an account once.
If the account in more than one name (including yours) you would report it in Part 3.
If the account is in someone else's name but you have signatory authority over the account but no actual financial interest in it you would report it in Part 4.
You only have to report an account once.
