Form 8938, Statement of Specified Foreign Financial Assets Instructions

Enter the amount of interest from foreign deposit and custodial accounts that is reported on the referenced form or schedule.

Enter the tax form number and line where the interest amount is reported (for example, 'Form 1040, line 2b').

Enter the schedule name or number and line where the interest amount is reported (for example, 'Schedule B, line 1a').

Enter the total dividends amount attributable to foreign deposit and custodial accounts for line 13b of Form 8938.

Enter the tax form and specific line where this dividend amount is reported on your tax return (for example, 'Form 1099-DIV, box 1b' or 'Form 1040, line X').

Enter the schedule and line number where the dividend amount is reported, if applicable (for example, 'Schedule B, line 1').

Enter the total royalties amount attributable to foreign deposit and custodial accounts as reported on your tax form or schedule.

Enter the tax form and line number where this royalties amount is reported (for example, 'Form 1040, line 2b').

Enter the schedule and line where the royalties are reported, if applicable (for example, 'Schedule B, line 5').

Enter the amount of other income from the specified foreign deposit and custodial accounts that is reported on another tax form or schedule.

Enter the tax form identifier and line number where the other income amount is reported (for example, "Form 1040, line 2b").

Enter the schedule name or number and the line where the other income amount is reported (for example, "Schedule B, line 4").

Enter the amount of gains or losses from foreign deposit and custodial accounts as reported on your tax form or schedule.

Enter the tax form number and line where this amount is reported (for example, Form 1040, line 4).

Enter the schedule name and line number where this amount is reported (for example, Schedule B, line 5).

Enter the amount of deductions attributable to foreign deposit and custodial accounts to be reported for line 13f.

Enter the tax form and line number where the 13f deductions amount is reported (for example, 'Form 1040, line 10').

Enter the schedule and line number where the 13f deductions amount is reported (for example, 'Schedule A, line 5').

Enter the amount of credits attributable to foreign deposit and custodial accounts to report for line 13g.

Enter the tax form and exact line number where the credit amount is reported (for example, 'Form 1040, line 12').

Enter the schedule name and line number that correspond to the reported credit (for example, 'Schedule A, line 5').

Enter the amount of interest from other foreign assets that was reported on a U.S. tax form or schedule.

Enter the form number and line where the interest amount is reported (for example, "Form 1040, line 2b").

Enter the schedule name or number and the line where the interest amount is reported (for example, "Schedule B, line 1").

Enter the total dividends attributable to other foreign assets that are being reported on a U.S. tax form or schedule.

Enter the U.S. tax form number and line where the 14b dividends amount is reported (for example, 'Form 1040, line 3b').

Enter the schedule name or number and the specific line on that schedule where the 14b dividends amount is reported (for example, 'Schedule B, line 5').

Enter the amount of royalties from other foreign assets reported on your tax form or schedule.

Enter the tax form and specific line number where the royalties amount is reported (for example, 'Form 1040, line 2b').

Enter the schedule and line number where the royalties amount is reported, if applicable (for example, 'Schedule 1, line 4').

Enter the amount of Other income from other foreign assets that was reported on a U.S. tax form or schedule.

Enter the form number and line where the Other income amount from other foreign assets is reported (for example, Form 1099, line number).

Enter the schedule and line number where the Other income amount from other foreign assets is reported, if applicable.

Enter the amount of gains or losses for other foreign assets as reported on the referenced form or schedule.

Enter the tax form (name or number) and line number where the gains or losses amount is reported.

Enter the schedule (name or number) and line number where the gains or losses amount is reported.

Enter the deduction amount attributable to other foreign assets (line 14f) as reported on your tax form or schedule.

Enter the tax form number and specific line where the deduction reported for 14f appears (for example, 'Form 1040, Schedule 1, line 13b').

Enter the schedule name or number and the line reference where the 14f deduction is reported, if applicable (for example, 'Schedule A, line 10').

Enter the credit amount attributable to other foreign assets for line 14g.

Enter the tax form and line number where the 14g credit amount is reported (for example, Form 1040, line 12b).

Enter the schedule name and line number where the 14g credit amount is reported (for example, Schedule 1, line 3).

Check this box if you have attached one or more additional statements to Form 8938.

Enter the total count of additional statements attached to this return. Fill only if the 'Attached additional statements' is 'Yes'.

Enter the taxpayer name(s) exactly as they appear on the tax return to which this Statement of Specified Foreign Financial Assets (Form 8938) is attached.

Enter the taxpayer identification number (TIN) used on the same tax return (for example, the Social Security Number or Employer Identification Number).

Enter the total number of foreign deposit accounts being reported on this form (as detailed in Part V) for the tax year.

Enter the maximum total value of all foreign deposit accounts you held at any time during the tax year.

Enter the total number of custodial accounts you had during the tax year that are reported in Part V.

Enter the maximum total dollar value of all custodial accounts at any time during the tax year.

Check this box if at least one foreign deposit or custodial account was closed during the tax year.

Check this box if no foreign deposit or custodial accounts were closed during the tax year.

Enter the total number of other foreign assets you are reporting (the count of assets reported in Part VI).

Enter the maximum value of all foreign assets reported in Part VI for the tax year.

Check this box if you acquired or sold any foreign assets during the tax year.

Check this box if you did not acquire or sell any foreign assets during the tax year.

Enter the total number of Form 3520 filings you submitted for the tax year to report specified foreign financial assets.

Enter the total number of Form 3520‑A returns you filed that report specified foreign financial assets for the tax year.

Enter the total number of Form 5471 returns you filed for the tax year to report specified foreign financial assets.

Enter the total number of Form 8621 returns you filed for the tax year.

Enter the total number of Forms 8865 you filed or are required to file for the tax year (enter 0 if none).

Check this box if the account was opened during the tax year being reported.

Check this box if the account was closed during the tax year being reported.

Check this box if the account is jointly owned with your spouse.

Check this box if no tax item was reported in Part III with respect to this asset.

Check this box if the account being reported is a deposit account.

Check this box if the account being reported is a custodial account.

Enter the account number or other identifier used by the financial institution to identify this foreign deposit or custodial account.

Enter the full name of the financial institution in which the foreign deposit or custodial account is maintained.

Enter the first segment of the institution's Global Intermediary Identification Number (GIIN) as provided (optional).

Enter the second segment of the institution's Global Intermediary Identification Number (GIIN) as provided (optional).

Enter the third segment of the institution's Global Intermediary Identification Number (GIIN) as provided (optional).

Enter the fourth segment of the institution's Global Intermediary Identification Number (GIIN) as provided (optional).

Enter the mailing address of the financial institution including number, street, and room or suite number.

Enter the city or town, state or province, country, and ZIP or foreign postal code for the financial institution's mailing address.

Check this box if you used a foreign currency exchange rate to convert the value of the account into U.S. dollars.

Check this box if you did not use a foreign currency exchange rate to convert the value of the account into U.S. dollars.

Enter the foreign currency (name or ISO currency code) in which the account is maintained. Fill only if the 'Line 24 - Did you use a foreign currency exchange rate to convert the value of the account into U.S. dollars?' is 'Yes'.

Enter the foreign currency exchange rate that was used to convert the account value into U.S. dollars. Fill only if the 'Line 24 - Did you use a foreign currency exchange rate to convert the value of the account into U.S. dollars?' is 'Yes'.

Provide the source or citation for the exchange rate used if it was not obtained from the U.S. Treasury Department’s Bureau of the Fiscal Service. Fill only if the 'Line 24 - Did you use a foreign currency exchange rate to convert the value of the account into U.S. dollars?' is 'Yes'.

Enter the maximum (highest) value or balance of this account during the tax year in U.S. dollars.

Enter the date the asset was acquired during the tax year.

Enter the date the asset was disposed of during the tax year.

Check this box if the asset was jointly owned with your spouse during the tax year.

Check this box if no tax item related to this asset was reported in Part III.

Enter a concise description of the other foreign asset being reported (for example, type of asset, issuer, or other identifying details).

Enter any identifying number or other designation for this asset (such as an account number, certificate number, or other unique identifier).

Check this box if you used a foreign currency exchange rate to convert the value of the asset into U.S. dollars.

Check this box if you did not use a foreign currency exchange rate to convert the value of the asset into U.S. dollars.

Enter the foreign currency in which the asset is denominated (use the currency name or ISO code, e.g., EUR or euro). Fill only if the 'Line 33' is 'Yes'.

Provide the exchange rate used to convert the foreign currency value of the asset into U.S. dollars as used in your calculation (e.g., 1 EUR = 1.12 USD). Fill only if the 'Line 33' is 'Yes'.

Specify the source or publication for the exchange rate when it is not from the U.S. Treasury Department’s Bureau of the Fiscal Service (for example, bank statement, central bank, financial website, or other provider). Fill only if the 'Line 33' is 'Yes'.

Enter the full legal name of the foreign entity that issued the stock or in which the interest is held. Fill only if the 'Description of asset' is 'stock of a foreign entity or an interest in a foreign entity'.

Enter the first segment of the Global Intermediary Identification Number (GIIN) for the foreign entity, if available. Fill only if the 'Description of asset' is 'stock of a foreign entity or an interest in a foreign entity'.

Enter the second segment of the Global Intermediary Identification Number (GIIN) for the foreign entity, if available. Fill only if the 'Description of asset' is 'stock of a foreign entity or an interest in a foreign entity'.

Enter the third segment of the Global Intermediary Identification Number (GIIN) for the foreign entity, if available. Fill only if the 'Description of asset' is 'stock of a foreign entity or an interest in a foreign entity'.

Enter the fourth segment of the Global Intermediary Identification Number (GIIN) for the foreign entity, if available. Fill only if the 'Description of asset' is 'stock of a foreign entity or an interest in a foreign entity'.

Check this box if the asset reported on line 29 is an interest in a foreign partnership.

Check this box if the asset reported on line 29 is stock of a foreign corporation.

Check this box if the asset reported on line 29 is an interest in a foreign trust.

Check this box if the asset reported on line 29 is an interest in a foreign estate.

Provide the mailing address of the foreign entity including number, street, and room or suite number. Fill only if the 'Description of asset' is 'stock of a foreign entity or an interest in a foreign entity'.

Enter the city or town, state or province, country, and ZIP or foreign postal code for the foreign entity's mailing address. Fill only if the 'Description of asset' is 'stock of a foreign entity or an interest in a foreign entity'.

Enter the full legal name of the issuer or counterparty for the asset (individual, company, or other entity). Fill only if the 'Description of asset' is 'not stock of a foreign entity or an interest in a foreign entity'.

Check this box if the information being entered on line 36 is for the issuer of the asset.

Check this box if the information being entered on line 36 is for the counterparty of the asset.

Check this box if the issuer or counterparty is an individual.

Check this box if the issuer or counterparty is a partnership.

Check this box if the issuer or counterparty is a corporation.

Check this box if the issuer or counterparty is a trust.

Check this box if the issuer or counterparty is an estate.

Check this box if the issuer or counterparty is a U.S. person.

Check this box if the issuer or counterparty is a foreign person.

Enter the mailing address of the issuer or counterparty including number, street, and room or suite number. Fill only if the 'Description of asset' is 'not stock of a foreign entity or an interest in a foreign entity'.

Enter the city or town, state or province, country, and ZIP or foreign postal code for the issuer or counterparty. Fill only if the 'Description of asset' is 'not stock of a foreign entity or an interest in a foreign entity'.

Check this box if the maximum value of the asset during the tax year was between $0 and $50,000.

Check this box if the maximum value of the asset during the tax year was between $50,001 and $100,000.

Check this box if the maximum value of the asset during the tax year was between $100,001 and $150,000.

Check this box if the maximum value of the asset during the tax year was between $150,001 and $200,000.

Enter the maximum value of the asset during the tax year. Fill only if the 'Part VI Line 32e - If more than $200,000' is 'Yes'.

Enter the full legal name of the specified individual or person required on line 4 (the person who closely holds the partnership or corporation or is a current beneficiary of the trust). Fill only if the 'Type of filer - Specified individual (3a)' is 'No'.

Enter the taxpayer identification number (TIN) of the specified person listed on line 4 exactly as shown on official tax records. Fill only if the 'Type of filer - Specified individual (3a)' is 'No'.

Enter the calendar year to which this statement applies.

Enter the beginning date of the tax year. Fill only if the 'Calendar year (20__)' is 'blank'.

Enter the year in which the tax year begins. Fill only if the 'Calendar year (20__)' is 'blank'.

Enter the ending date of the tax year. Fill only if the 'Calendar year (20__)' is 'blank'.

Enter the year in which the tax year ends. Fill only if the 'Calendar year (20__)' is 'blank'.

Check this box if the filer is a specified individual.

Check this box if the filer is a partnership.

Check this box if the filer is a corporation.

Check this box if the filer is a trust.