Glossary entry · form
Form 8938
Statement of Specified Foreign Financial Assets under IRC §6038D / FATCA. Filed with the federal income tax return. Higher thresholds than FBAR; covers some assets FBAR does not (direct foreign equity, foreign fund interests).
Canonical reference
Form 8938 sits alongside the FBAR — different thresholds, partial overlap of covered assets. The practitioner walkthrough is at AI for FBAR compliance. Statutory anchor: IRC §6038D.
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