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Reportable Information: Type of account

For reporting for the calendar year 2026 onwards, the type of Financial Account maintained by the Financial Institution must be reported. 

The options are:  

鈥�Depository Account 

鈥� Custodial Account  

鈥� Cash Value Insurance Contract or Annuity Contract  

鈥� Debt or Equity Interest in Investment Entity 

The option 鈥渘ot reported鈥� should only be used when reporting for calendar year 2025 and previous years using the CRS2.0 XML schema.