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Obrazac 8938

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Obrazac 8938

Obrazac 8938 (Rev. studeni 2021.)

Izvještaj o određenoj inozemnoj financijskoj imovini

This form is used by U.S. taxpayers to report specified foreign financial assets and income derived from those assets. The form includes detailed information about each deposit, custodial account, and other foreign asset reported.

upute

Oznake za pretraživanje

PITANJA
  • What is a specified individual?

    A specified individual is any U.S. person who has an interest in specified foreign financial assets and meets the reporting threshold for individuals.

  • Who must file Form 8938?

    Specified individuals and specified domestic entities are required to file Form 8938 if they have an interest in specified foreign financial assets that meet certain thresholds.

  • What is a financial account?

    A financial account includes any account maintained by a foreign financial institution at which the account holder has a financial interest or signatory authority.

  • What are specified foreign financial assets?

    Specified foreign financial assets include foreign financial accounts, certain foreign financial institutions, and other specified foreign financial assets.

  • What is the reporting threshold for individuals?

    U.S. citizens, resident aliens, and certain nonresident alien individuals must report all specified foreign financial assets if the total value exceeded $50,000 at any time during the tax year, or more than $750,000 on the last day of the tax year.

  • What type of foreign entities are excluded from reporting requirements?

    Certain excepted specified domestic entities are exempt from the reporting requirements for individuals. These include qualified retirement plans, IRAs, and certain types of trusts.

  • What is Form 8938 used for?

    Form 8938 is used by specified individuals and specified domestic entities to report certain foreign financial assets to the Internal Revenue Service (IRS).

  • What is a closely held domestic corporation?

    A closely held domestic corporation is a domestic corporation, more than 50% of the value of whose stock is owned, directly or indirectly, by 5 or fewer individuals.

  • Where can I find more information about Form 8938?

    For more information, refer to the Instructions for Form 8938 or consult a tax professional.

  • What happens if Form 8938 is not filed or filed incorrectly?

    Failure to file or failure to report correctly can result in accuracy-related penalties, criminal penalties, and/or fraud penalties. Penalties can be up to $10,000 for each nonwillful violation, with an additional penalty of up to 25% on the amount involved for willful violations.

  • How often must Form 8938 be filed?

    Form 8938 must be filed with a tax return for the relevant tax year. If an extension is granted, the form and extension must be filed by the extended due date of the tax return.

  • What is the reporting threshold for domestic entities?

    Specified domestic entities must report specified foreign financial assets if the total value exceeded $1 million on the last day of the tax year or more than $2 million at any time during the tax year.

  • What is a closely held domestic partnership?

    A closely held domestic partnership is a domestic partnership, all partners of which are individuals, and no more than 100 partners.

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