Additional Items Related to Form 8938

About Form 5471

Information about Form 5471, Information Return of U.S. Persons With Respect To Certain Foreign Corporations, including recent updates, related forms and instructions on how to file. 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.

About Form 8621

Form 8621 is used by direct or indirect shareholder of a passive foreign investment company or qualified electing fund who is a U.S. person for each tax year in which the shareholder holds stock in 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) files this form if they: receive certain direct or indirect distributions from a PFIC, recognize a gain on a direct or indirect disposition of PFIC stock, are reporting information with respect to a QEF or section 1296 mark-to-market election, are making an election reportable in Part II of the form, or are required to file an annual report pursuant to section 1298(f).

About Form 8814

Information about Form 8814, Parent's Election to Report Child's Interest and Dividends, including recent updates, related forms and instructions on how to file. Parents use this form to report their child’s income on their return, so their child will not have to file a return.

About Form 8865

Form 8865 is used 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 acquisitions, dispositions, and changes in foreign partnership interests). 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).

About Form 8891

Information about Form 8891, U.S. Information Return for Beneficiaries of Certain Canadian Registered Retirement Plans, including recent updates, related forms and instructions on how to file. 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.