The Fair Market Valuation Form must be signed and dated by you.
If you are using a third party to evaluate the value of an asset, the valuator must sign and date Section 5 of the form.
The form must be sent to IRAR with acceptable supporting documents.
A separate FMV form must be completed for each asset held in your account, including worthless assets.
An FMV Form is NOT required for: cash assets, publicly traded securities, and interest ONLY Notes.
