Index

A

Accuracy-Related Penalty
Examples, Accuracy-Related Penalty
Assets Not Required to be Reported
Bona fide resident of a U.S. possession, Assets Not Required to be Reported
Domestic bankruptcy trusts, Assets Not Required to be Reported
Domestic investment trusts, Assets Not Required to be Reported
Duplicative reporting, Assets Not Required to be Reported
Excepted financial accounts, Assets Not Required to be Reported
Foreign grantor trusts, Assets Not Required to be Reported
Other excepted specified foreign financial assets, Assets Not Required to be Reported

C

Criminal Penalties, Criminal Penalties

D

Determining the Total Value of Your Specified Foreign Financial Assets
Asset with no positive value, Determining the Total Value of Your Specified Foreign Financial Assets
Assets reported on another form, Determining the Total Value of Your Specified Foreign Financial Assets
Joint interests, Determining the Total Value of Your Specified Foreign Financial Assets
Value of an interest in a foreign estate, foreign pension plan, and foreign deferred compensation plan., Determining the Total Value of Your Specified Foreign Financial Assets
Value of an interest in a foreign trust during the tax year., Determining the Total Value of Your Specified Foreign Financial Assets
Valuing specified foreign financial assets, Determining the Total Value of Your Specified Foreign Financial Assets

E

Exception if no income tax return required., Who Must File

F

Failure-to-File Penalty, Failure-to-File Penalty
Continuing failure to file., Continuing failure to file.
Foreign currency conversion
Currency determination date, Foreign currency conversion.
Fraud Penalty, Fraud

G

General Instructions
Future developments, General Instructions
Items of Interest, General Instructions
Purpose of Form, General Instructions
Specified Foreign Financial Assets, General Instructions
What's New, General Instructions
When and How To File, General Instructions

I

Identifying Information.
Form 8938 for previously filed annual return, Identifying Information
Identifying number, Identifying Information
Type of filer, Identifying Information
Interests in Specified Foreign Financial Assets
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

M

Married taxpayers filing a joint income tax return living outside the United States, Married taxpayers filing a joint income tax return.
Married taxpayers filing separate income tax returns living outside the United States, Married taxpayers filing separate income tax returns.

P

Paperwork Reduction Act Notice, Paperwork Reduction Act Notice
Part I, Foreign Deposit and Custodial Accounts Summary
Line 1, Part I. Foreign Deposit and Custodial Accounts Summary
Line 2, Part I. Foreign Deposit and Custodial Accounts Summary
Line 3, Part I. Foreign Deposit and Custodial Accounts Summary
Line 4, Part I. Foreign Deposit and Custodial Accounts Summary
Line 5, Part I. Foreign Deposit and Custodial Accounts Summary
Part II, Other Foreign Assets Summary
Line 1, Part II. Other Foreign Assets Summary
Line 2, Part II. Other Foreign Assets Summary
Line 3, Part II. Other Foreign Assets Summary
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
Foreign grantor trusts, Part IV. Excepted Specified Foreign Financial Assets
Part V. Detailed Information for each Foreign Deposit and Custodial Account Included in the Part I Summary
Line 1, Part V. Detailed Information for each Foreign Deposit and Custodial Account Included in the Part I Summary
Line 2, Part V. Detailed Information for each Foreign Deposit and Custodial Account Included in the Part I Summary
Line 3, Part V. Detailed Information for each Foreign Deposit and Custodial Account Included in the Part I Summary
Line 4, Part V. Detailed Information for each Foreign Deposit and Custodial Account Included in the Part I Summary
Line 5, Part V. Detailed Information for each Foreign Deposit and Custodial Account Included in the Part I Summary
Line 6, Part V. Detailed Information for each Foreign Deposit and Custodial Account Included in the Part I Summary
Line 7, Part V. Detailed Information for each Foreign Deposit and Custodial Account Included in the Part I Summary
Line 8, Part V. Detailed Information for each Foreign Deposit and Custodial Account Included in the Part I Summary
Line 9, Part V. Detailed Information for each Foreign Deposit and Custodial Account Included in the Part I Summary
Part VI. Detailed Information for each "Other Foreign Asset" Included in Part II Summary
Joint interests, Part VI. Detailed Information for each "Other Foreign Asset" Included in Part II Summary
Line 1, Part VI. Detailed Information for each "Other Foreign Asset" Included in Part II Summary
Line 2, Part VI. Detailed Information for each "Other Foreign Asset" Included in Part II Summary
Line 3, Part VI. Detailed Information for each "Other Foreign Asset" Included in Part II Summary
Line 4, Part VI. Detailed Information for each "Other Foreign Asset" Included in Part II Summary
Lines 5 and 6, Part VI. Detailed Information for each "Other Foreign Asset" Included in Part II Summary
Lines 7a through 7d, Part VI. Detailed Information for each "Other Foreign Asset" Included in Part II Summary
Lines 8a through 8e, Part VI. Detailed Information for each "Other Foreign Asset" Included in Part II Summary
Penalties
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
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
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
Examples, Reporting Period
Exception for partial tax years of specified individuals., Reporting Period
Reporting the value of jointly owned assets
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
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
Additional sheets, Specific Instructions
Specified Domestic Entity, Specified Domestic Entity
Specified Foreign Financial Assets
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
Special rules for resident aliens, Special rules for resident aliens.
Statute of Limitations
Extended statute of limitations, Statute of Limitations

T

Taxpayers living outside the United States, Taxpayers living outside the United States.

U

Unmarried taxpayers living outside the United States, Unmarried taxpayers.

V

Valuing other specified foreign financial assets.
Example, Valuing other specified foreign financial assets.

W

What's New
Part I, Foreign Deposit and Custodial Accounts Summary, What's New
Part II, Other Foreign Assets Summary, What's New
When and How To File
Individual taxpayers transitional rule., When and How To File
Who Must File
Exception if no income tax return required, Who Must File
Specified individual, Who Must File

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