FATCA Form 8938

E44092

IRS tax form information reporting form

FATCA Form 8938 is an IRS tax form used by certain U.S. taxpayers to report specified foreign financial assets under the Foreign Account Tax Compliance Act.

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All labels observed (4)

Label	Occurrences
Form 8938	2
FATCA	1
FATCA Form 8938 canonical	1
Statement of Specified Foreign Financial Assets	1

How this entity was disambiguated

This entity first appeared as the object of triple T347313 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.

NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07

Target entity: FATCA Form 8938
Context triple: [Foreign Bank and Financial Accounts Reports, distinctFrom, FATCA Form 8938]

A. Foreign Bank and Financial Accounts Reports
Foreign Bank and Financial Accounts Reports are mandatory U.S. filings that disclose individuals’ and entities’ financial interests in or authority over foreign bank and financial accounts to help prevent tax evasion and financial crimes.
B. Form 941
Form 941 is a quarterly IRS tax return that employers use to report wages paid, income tax withheld, and Social Security and Medicare payroll taxes.
C. Form W-2
Form W-2 is an IRS tax document that employers must provide to employees each year summarizing their wages and the taxes withheld from their pay.
D. Bank Secrecy Act
The Bank Secrecy Act is a U.S. law that requires financial institutions to assist government agencies in detecting and preventing money laundering, terrorist financing, and other financial crimes.
E. Consular Report of Birth Abroad (for certain citizens born abroad)
A Consular Report of Birth Abroad is an official U.S. government document issued by a U.S. embassy or consulate that serves as proof of U.S. citizenship for eligible individuals born outside the United States.
F. None of above. chosen
G. Unsure - the case is ambiguous/there is not enough information to decide.

NED2 Entity disambiguation (via description) gpt-5-mini-2025-08-07

Target entity: FATCA Form 8938
Target entity description: FATCA Form 8938 is an IRS tax form used by certain U.S. taxpayers to report specified foreign financial assets under the Foreign Account Tax Compliance Act.

A. Foreign Bank and Financial Accounts Reports
Foreign Bank and Financial Accounts Reports are mandatory U.S. filings that disclose individuals’ and entities’ financial interests in or authority over foreign bank and financial accounts to help prevent tax evasion and financial crimes.
B. Form 941
Form 941 is a quarterly IRS tax return that employers use to report wages paid, income tax withheld, and Social Security and Medicare payroll taxes.
C. Form W-2
Form W-2 is an IRS tax document that employers must provide to employees each year summarizing their wages and the taxes withheld from their pay.
D. Bank Secrecy Act
The Bank Secrecy Act is a U.S. law that requires financial institutions to assist government agencies in detecting and preventing money laundering, terrorist financing, and other financial crimes.
E. Consular Report of Birth Abroad (for certain citizens born abroad)
A Consular Report of Birth Abroad is an official U.S. government document issued by a U.S. embassy or consulate that serves as proof of U.S. citizenship for eligible individuals born outside the United States.
F. None of above. chosen

Statements (49)

Predicate	Object
instanceOf	IRS tax form ⓘ information reporting form ⓘ
administeredBy	Internal Revenue Service ⓘ
attachedTo	Form 1040 ⓘ Form 1040-NR filing ⓘ surface form: Form 1040-NR Form 1040-SR ⓘ
category	international tax compliance form ⓘ
country	United States of America ⓘ surface form: United States
differentFrom	Foreign Bank and Financial Accounts Reports ⓘ surface form: FinCEN Form 114
effectiveTaxYear	tax years beginning after March 18 2010 ⓘ
excludes	foreign real estate held directly ⓘ foreign social security-type benefits ⓘ
filingAuthority	filed with the IRS ⓘ
filingMethod	electronic filing with individual income tax return ⓘ paper filing ⓘ
filingRequirement	must be filed if total value of specified foreign financial assets exceeds applicable threshold ⓘ
firstWidelyUsedTaxYear	2011 ⓘ
formNumber	8938 ⓘ
hasInstructionDocument	Instructions for Form 8938 ⓘ
issuingAgency	United States Department of the Treasury ⓘ surface form: U.S. Department of the Treasury
language	English ⓘ
legalBasis	Foreign Account Tax Compliance Act ⓘ Internal Revenue Code ⓘ surface form: Internal Revenue Code section 6038D
officialName	FATCA Form 8938 self-linksurface differs ⓘ surface form: Statement of Specified Foreign Financial Assets
penaltyForNonFiling	$10,000 failure-to-file penalty ⓘ additional penalties up to $50,000 for continued failure after IRS notification ⓘ
penaltyForUnderstatement	40 percent penalty on understatement of tax attributable to undisclosed foreign financial assets ⓘ
purpose	to help the IRS identify unreported foreign income ⓘ to report specified foreign financial assets ⓘ
relatedTo	FATCA Form 8938 self-linksurface differs ⓘ surface form: FATCA Foreign Bank and Financial Accounts Reports ⓘ surface form: FBAR
reports	foreign bank accounts ⓘ foreign brokerage accounts ⓘ foreign life insurance or annuity contracts with cash value ⓘ foreign mutual funds ⓘ foreign retirement accounts if specified foreign financial assets ⓘ foreign-issued stocks or securities held outside a U.S. account ⓘ interests in foreign entities ⓘ
requiresDisclosureOf	details of jointly owned foreign financial assets ⓘ maximum value of each specified foreign financial asset during the tax year ⓘ whether income was reported on the tax return ⓘ year-end value of each specified foreign financial asset ⓘ
requiresTaxpayerIdentification	taxpayer identification number ⓘ
thresholdType	different thresholds for U.S. residents and taxpayers living abroad ⓘ different thresholds for single and married filing jointly taxpayers ⓘ
usedBy	U.S. citizens ⓘ U.S. resident aliens ⓘ certain U.S. taxpayers ⓘ certain nonresident aliens who elect to be treated as resident aliens for tax purposes ⓘ

How these facts were elicited

Referenced by (5)

Full triples — surface form annotated when it differs from this entity's canonical label.

Foreign Bank and Financial Accounts Reports → distinctFrom → FATCA Form 8938 ⓘ

FATCA Form 8938 → officialName → FATCA Form 8938 self-linksurface differs ⓘ

this entity surface form: Statement of Specified Foreign Financial Assets

FATCA Form 8938 → relatedTo → FATCA Form 8938 self-linksurface differs ⓘ

this entity surface form: FATCA

Form 1040-NR filing → mayRequire → FATCA Form 8938 ⓘ

this entity surface form: Form 8938

Foreign Account Tax Compliance Act → requiresForm → FATCA Form 8938 ⓘ