Editable IRS Instructions 8938 Fillable Template

General Instructions When and How To File Future developments. For the latest information about developments related to Form 8938 and its instructions such as legislation enacted after they were published go to IRS.gov/Form8938. Specific Instructions Before you begin. If you are a timely filed Forms 3520 3520-A 5471 8621 or 8865 you do not have to report them on Form 8938. See Reporting Thresholds Filing Form 8938 does not relieve you of the requirement to CAUTION file FinCEN Form 114 Report of Foreign Bank and Financial Accounts FBAR if you are otherwise required to file the FBAR. See FinCEN Form 114 and its instructions for FBAR filing 8938 and FBAR Requirements available at IRS.gov/Businesses/ Comparison-of-Form-8938-and-FBARRequirements for a chart comparing Nov 29 2018 Attach Form 8938 to your annual return and file by the due date including extensions for that return. An annual return includes the following returns. Form 1040. Form 1040NR. Form 1065. Form 1120. Form 1120-S. A reference to an annual return or income tax return in the instructions includes a reference to any return listed here whether it is an income tax return or an information return. CAUTION return. Do not send a Form 8938 to the IRS unless it is attached to an annual return or an amended Who Must File Unless an exception applies you must file Form 8938 if you are a specified person see Specified Person later that has an interest in specified foreign financial assets and the value of those assets is more than the applicable reporting threshold. Department of the Treasury Internal Revenue Service Instructions for Form 8938 Statement of Specified Foreign Financial Assets Section references are to the Internal Revenue Code unless otherwise noted. Form 8938 and FBAR filing requirements. Preparing the Copying assembling and sending the form to the IRS. 57 min. 2 hrs. 52 min. 48 min. If you have comments concerning the accuracy of this time estimate or suggestions for making this form simpler we would be happy to hear from you. See the instructions for the tax return with which this form is filed. Index A trusts 8 Excepted financial Other excepted specified C D another form 4 value 4 pension plan and E Domestic Entities 3 one or more specified persons 3 return required. 1 Items of Interest 1 What s New 1 I Form 8938 for previously filed annual return 10 number TIN 10 Type of filer 10 Assets generating certain children Kiddie tax election 6 Assets held by entities that are not Assets held by grantor trust 6 Assets held in financial Foreign estates and Foreign pension plans and Jointly owned assets 6 J spouse who is not a spouse. Section 6038D requires specified individuals and which they have an interest. Form 8938 is used to comply with this reporting information requested on a form that is unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. See the instructions for the tax return with which this form is filed. Index A trusts 8 Excepted financial Other excepted specified C D another form 4 value 4 pension plan and E Domestic Entities 3 one or more specified persons 3 return required. 1 Items of Interest 1 What s New 1 I Form 8938 for previously filed annual return 10 number TIN 10 Type of filer 10 Assets generating certain children Kiddie tax election 6 Assets held by entities that are not Assets held by grantor trust 6 Assets held in financial Foreign estates and Foreign pension plans and Jointly owned assets 6 J spouse who is not a spouse. 4 spouse filing joint spouse filing separate F date 7 Fraud Penalty 9 M living outside the United States 3 returns living outside the G P Notice 12 Line 1 10 Items Attributable to for each Foreign Deposit and Custodial Account for each Other Foreign Asset Included in Part II Lines 5 and 6 11 Penalties Accuracy-Related Penalties Criminal 9 jurisdiction laws 9 exception 9 R conversion 7 years of specified individuals filing a joint returns 7 and living in the United living in the United Applying to Specified S ownership 2 income treatment for dealers 2 of related corporations and partnerships 2 powers of investment 5 resident taxpayers 1 aliens 1 end of his or her taxable year 1 his or her taxable year 2 limitations 9 T U outside the United V W transitional rule.