WASHINGTON (AP) — The Treasury Department says 77,000 foreign banks have agreed to share information about U.S. account holders as part of a crackdown on offshore tax evasion.

The list released Monday includes 515 Russian financial institutions. Russian banks had to apply directly to the Internal Revenue Service because the U.S. broke off negotiations with Russia over an information-sharing agreement because of Russia's actions in Ukraine.

Nearly 70 countries have agreed to share information from all their banks as part of a U.S. law that targets Americans hiding assets overseas.

Under the law, foreign banks that don't agree to share information with the IRS face steep penalties when doing business in the U.S.