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Other Items Related to Form 8938

Foreign Account Tax Compliance Act
FATCA will increase information reporting by foreign financial institutions, non-financial foreign entities, and certain U.S. persons holding financial assets outside the United States.

Publication 519, U.S. Tax Guide for Aliens
For tax purposes, an alien is an individual who is not a U.S. citizen. Aliens are classified as nonresident aliens and resident aliens. This publication will help to determine an individual's status and gives information needed to file returns.

Publication 570, Tax Guide for Individuals With Income From U.S. Possessions
This publication discusses how to treat income received in U.S. possessions on your income tax return.

Form 1040, U.S. Individual Income Tax Return
Annual income tax return filed by citizens or residents of the United States.

Form 1040NR, U.S. Nonresident Alien Income Tax Return
You may need to file Form 1040NR if you were a nonresident alien engaged in a trade or business in the United States, represented a deceased person who would have had to file Form 1040NR, or represented an estate or trust that had to file Form 1040NR.

Form 1041, U.S. Income Tax Return for Estates and Trusts
The fiduciary of a domestic decedent's estate, trust, or bankruptcy estate uses Form 1041 to report the income, deductions, gains, losses, etc. of the estate or trust, the income that is either accumulated or held for future distribution or distributed currently to the beneficiaries, any income tax liability of the estate or trust, and employment taxes on wages paid to household employees.

Form 1065, U.S. Return of Partnership Income
Form 1065 is an information return used to report the income, gains, losses, deductions, credits, etc., from the operation of a partnership.

Form 1120, U.S. Corporation Income Tax Return
Use this form to report the income, gains, losses, deductions, credits, and to figure the income tax liability of a corporation.

Form 1120S, U.S. Income Tax Return for an S Corporation
Use Form 1120S to report the income, gains, losses, deductions, credits, etc., of a domestic corporation or other entity for any tax year covered by an election to be an S corporation.

Form 3520, Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts
U.S. persons (and executors of estates of U.S. decedents) file this form to report certain transactions with foreign trusts, ownership of foreign trusts under the rules of Internal Revenue Code sections 671 through 679, and receipt of certain large gifts or bequests from certain foreign persons.

Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner (Under Section 6048(b))
A foreign trust with at least one U.S. owner files this form annually to provide information about the trust, its U.S. beneficiaries, and any U.S. person who is treated as an owner of any portion of the foreign trust.

Form 5471, Information Return of U.S. Persons With Respect to Certain Foreign Corporations
Certain U.S. citizens and residents who are officers, directors, or shareholders in certain foreign corporations file this form and schedules to satisfy the reporting requirements of sections 6038 and 6046, and the related regulations.

Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund
A U.S. person that is a direct or indirect shareholder of a passive foreign investment company (PFIC) or qualified electing fund (QEF) files this form when they receive certain direct or indirect distributions from a PFIC, recognize a gain on a direct or indirect disposition of PFIC stock, or are making an election reportable in Part II of the form.

Form 8814, Parents' Election To Report Child's Interest and Dividends
Parents use this form to report their child’s income on their return, so their child will not have to file a return.

Form 8865, Return of U.S. Persons With Respect to Certain Foreign Partnerships
A U.S. person files this form to report the information required under section 6038 (reporting with respect to controlled foreign partnerships), section 6038B (reporting of transfers to foreign partnerships), or section 6046A (reporting of acquisitions, dispositions, and changes in foreign partnership interests).

Form 8891, U.S. Information Return for Beneficiaries of Certain Canadian Registered Retirement Plans.
U.S. citizens or residents use this form to report contributions to Canadian registered retirement savings plans (RRSPs) and registered retirement income funds (RRIFs), report undistributed earnings in RRSPs and RRIFs, and report distributions received from RRSPs and RRIFs.

Notice 2011-55, Information Reporting With Respect to Foreign Financial Assets and Certain Interests in a PFIC — Suspension of Information Reporting Requirements Until the Internal Revenue Service Releases Form 8938, Statement of Specified Foreign Financial Assets, and Revised Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund
Section 511 of the Hiring Incentives to Restore Employment Act, Pub. L. No. 111-147, 124 Stat. 71, enacted on March 18, 2010 (the HIRE Act), amended the Internal Revenue Code by adding new section 6038D, Information With Respect to Foreign Financial Assets. Section 6038D applies to taxable years beginning after March 18, 2010.

Page Last Reviewed or Updated: 21-Apr-2014