I
- Identifying Information.
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- Form 8938 for previously filed annual return, Identifying Information
- Identifying number, Identifying Information
- Type of filer, Identifying Information
- Interests in Specified Foreign Financial Assets
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- Assets generating certain unearned income of children (Kiddie tax election), Interests in Specified Foreign Financial Assets
- Assets held by disregarded entities., Interests in Specified Foreign Financial Assets
- Assets held by entities that are not disregarded entities, Interests in Specified Foreign Financial Assets
- Assets held by grantor trust, Interests in Specified Foreign Financial Assets
- Assets held in financial accounts, Interests in Specified Foreign Financial Assets
- Foreign estates and foreign trusts, Interests in Specified Foreign Financial Assets
- Foreign pension plans and foreign deferred compensation plans., Interests in Specified Foreign Financial Assets
- Jointly owned assets, Interests in Specified Foreign Financial Assets
P
- Paperwork Reduction Act Notice, Paperwork Reduction Act Notice
- Part I. Foreign Deposit and Custodial Accounts
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- Joint interests., Joint interests.
- Line 1, Part I. Foreign Deposit and Custodial Accounts
- Line 2, Part I. Foreign Deposit and Custodial Accounts
- Line 3, Part I. Foreign Deposit and Custodial Accounts, Line 3.
- Line 4, Line 4.
- Lines 5 and 6., Lines 5 and 6.
- Lines 7 through 9, Lines 7 through 9.
- Part II. Other Foreign Assets
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- Joint interests, Part II. Other Foreign Assets
- Line 1, Part II. Other Foreign Assets
- Line 2, Part II. Other Foreign Assets
- Line 3, Part II. Other Foreign Assets
- Line 4, Part II. Other Foreign Assets
- Lines 5 and 6, Part II. Other Foreign Assets
- Lines 7a through 7d, Part II. Other Foreign Assets
- Lines 8a through 8e, Part II. Other Foreign Assets
- Part III. Summary of Tax Items Attributable to Specified Foreign Financial Assets, Part III. Summary of Tax Items Attributable to Specified Foreign Financial Assets
- Part IV. Excepted Specified Foreign Financial Assets
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- Foreign grantor trusts, Part IV. Excepted Specified Foreign Financial Assets
- Penalties
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- Continuing failure to file., Penalties
- Failure-to-File Penalty, Penalties
- Married taxpayers filing a joint income tax return, Married taxpayers filing a joint income tax return.
- Presumption of maximum value, Presumption of maximum value.
- Reasonable cause exception
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- Effect of foreign jurisdiction laws, Reasonable cause exception.
- Penalties, Criminal , Criminal Penalties
- Penalty, Accuracy-Related , Accuracy-Related Penalty
- Presence abroad., Presence abroad.
- Purpose of Form, Purpose of Form
R
- Regulations, future, Specified Domestic Entity
- Reporting Maximum Value
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- Assets with no positive value, Reporting Maximum Value
- Foreign currency conversion, Reporting Maximum Value
- Reporting the value of jointly owned assets, Reporting Maximum Value
- Valuing financial accounts, Reporting Maximum Value
- Valuing interests in foreign estates, foreign pension plans, and foreign deferred compensation plans., Reporting Maximum Value
- Valuing interests in foreign trusts, Reporting Maximum Value
- Valuing other specified foreign financial assets, Reporting Maximum Value
- Reporting Period
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- Examples, Reporting Period
- Exception for partial tax years of specified individuals., Reporting Period
- Reporting the value of jointly owned assets
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- Married specified individuals filing a joint income tax return, Reporting the value of jointly owned assets.
- Married specified individuals filing separate income tax returns, Reporting the value of jointly owned assets.
- Other joint ownership, Reporting the value of jointly owned assets.
- Reporting Threshold Applying to Specified Individuals
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- Married taxpayers filing a joint income tax return and living in the United States, Reporting Thresholds Applying to Specified Individuals
- Married taxpayers filing separate returns and living in the United States, Reporting Thresholds Applying to Specified Individuals
- Presence abroad, Reporting Thresholds Applying to Specified Individuals
- Taxpayers living abroad, Reporting Thresholds Applying to Specified Individuals
- Unmarried taxpayer living in the United States, Reporting Thresholds Applying to Specified Individuals
S
- Specific Instructions
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- Additional sheets, Specific Instructions
- Specified Domestic Entity, Specified Domestic Entity
- Specified Foreign Financial Assets
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- Assets held for investment, Specified Foreign Financial Assets
- Financial account, Specified Foreign Financial Assets
- Foreign financial institution, Specified Foreign Financial Assets
- Foreign social security, Specified Foreign Financial Assets
- Other specified foreign financial assets, Specified Foreign Financial Assets
- Specified Individual , Specified Individual
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- Special rules for resident aliens, Special rules for resident aliens.
- Statute of Limitations
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- Extended statute of limitations, Statute of Limitations
W
- What's New
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- Part II, other foreign assets, line 3, What's New
- Part II, other foreign assets, line 7, What's New
- Part IV, Form 8891., What's New
- Type of filer, What's New
- When and How To File
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- Individual taxpayers transitional rule., When and How To File
- Who Must File
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- Exception if no income tax return required, Who Must File
- Specified individual, Who Must File
