Form 8938, statement of Specified Foreign Financial Assets

If you are required to file Form 8938, you must report your financial accounts maintained by a foreign financial institution.

The following are considered reportable under the code:

  • Financial accounts held at foreign banks and financial institutions
  • Stocks, bonds, or other securities issued by a non-U.S. person and not held through an investment account
  • Notes or Bonds issued by a foreign person
  • Any interest in a foreign entity, such as a foreign corporation, foreign partnership, or foreign estate or trust
  • Personal residences and rental properties—only if they are held by a foreign partnership, corporation, trust, or estate