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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.
A specified individual is any U.S. person who has an interest in specified foreign financial assets and meets the reporting threshold for individuals.
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.
A financial account includes any account maintained by a foreign financial institution at which the account holder has a financial interest or signatory authority.
Specified foreign financial assets include foreign financial accounts, certain foreign financial institutions, and other specified foreign financial assets.
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.
Certain excepted specified domestic entities are exempt from the reporting requirements for individuals. These include qualified retirement plans, IRAs, and certain types of trusts.
Form 8938 is used by specified individuals and specified domestic entities to report certain foreign financial assets to the Internal Revenue Service (IRS).
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.
For more information, refer to the Instructions for Form 8938 or consult a tax professional.
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.
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.
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.
A closely held domestic partnership is a domestic partnership, all partners of which are individuals, and no more than 100 partners.
Mẫu 8938 là một trong những Biểu mẫu khai thuế là văn bản dùng để khai báo các thông tin liên quan đến thuế với cơ quan thuế liên quan. Có nhiều loại biểu mẫu thuế khác nhau, bao gồm biểu mẫu thuế liên bang, tiểu bang và địa phương, có thể khác nhau tùy thuộc vào hoàn cảnh và địa điểm của người nộp thuế.
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