Form 8938, Statement of Specified Foreign Financial Assets Completed Form Examples and Samples
Explore detailed examples of how to fill out Form 8938, Statement of Specified Foreign Financial Assets, for both individuals and joint filers. Understand the reporting requirements for foreign bank accounts, securities, and real estate holdings with comprehensive examples of completed forms.
Form 8938 Example – Individual with Foreign Assets
How this form was filled:
This example illustrates how an individual reports specified foreign financial assets, including foreign bank accounts and securities, on Form 8938. The individual provides accurate details for foreign account numbers, the maximum value of each account during the tax year, and the country where each account is maintained.
Information used to fill out the document:
- Taxpayer’s Name: John Smith
- Taxpayer Identification Number (TIN): 678-90-1234
- Tax Year: 2025
- Foreign Deposit Account Number 1: DE1234567890
- Maximum Value of Account 1: $150,000
- Country 1: Germany
- Foreign Deposit Account Number 2: CH0987654321
- Maximum Value of Account 2: $75,000
- Country 2: Switzerland
- Foreign Security Account Number: JP1112131415
- Maximum Value of Security Account: $200,000
- Country for Security Account: Japan
- Signature: John Smith
- Date: 04/15/2025
What this filled form sample shows:
- Accurately completed account numbers for all foreign assets
- Correct reporting of maximum value for each foreign account
- Inclusion of specific countries where assets are held
- Proper signature and dating of the form
Form specifications and details:
| Use Case: | Individual reporting foreign financial assets |
| Asset Types Reported: | Foreign deposit accounts, foreign securities |
Form 8938 Sample – Joint Filing with Spousal Foreign Assets
How this form was filled:
This sample demonstrates how a couple jointly files Form 8938 to report specified foreign financial assets held by one spouse, including foreign bank accounts and real estate interests, with detailed information such as account numbers, maximum values, and asset types.
Information used to fill out the document:
- Primary Taxpayer's Name: Michael Doe
- Spouse's Name: Jane Doe
- Taxpayer Identification Number (TIN): 123-45-6789
- Spouse's TIN: 987-65-4321
- Tax Year: 2025
- Foreign Real Estate Interest Description: Apartment in Paris
- Maximum Value of Real Estate: $500,000
- Country for Real Estate: France
- Foreign Deposit Account Number: FR9876543210
- Maximum Value of Account: $100,000
- Country for Account: France
- Signature: Michael Doe
- Date: 03/10/2025
What this filled form sample shows:
- Comprehensive joint filing of Form 8938 for couples
- Inclusion of spousal foreign financial assets
- Detailed descriptions of real estate interests
- Precise reporting of maximum asset values
- Duly signed and dated for compliance
Form specifications and details:
| Use Case: | Joint filing with spousal foreign assets |
| Asset Types Reported: | Foreign deposit account, real estate interests |
