Additional Items Related to Form 8938
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) 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).
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.