All glossary terms
Glossary term
Form 8938 (FATCA Individual Filing)
Tax-return form for reporting specified foreign financial assets above filing thresholds.
Related terms
2
Jurisdictions
us
Definition
Section 6038D requires reporting of specified foreign financial assets on Form 8938, filed with Form 1040. Thresholds vary by filing status and residence: $50,000 / $75,000 (single, U.S.-resident) to higher thresholds for filers abroad.
Examples
- A U.S. resident with $100,000 of foreign financial assets must file Form 8938 with their return.
Translations
ESFormulario 8938
ZH8938表
DEFormular 8938
FRformulaire 8938
JAフォーム8938
Citations
26 U.S.C. · 6038D
Related citations
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This entry cites
Cited by
Primary sources
- IRS Form 8938Verified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.