Statements (24)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:tax_law
|
| gptkbp:appliesTo |
individuals
U.S. citizens resident aliens certain domestic entities nonresident aliens in certain cases |
| gptkbp:availableOn |
irs.gov
|
| gptkbp:category |
U.S. federal tax forms
|
| gptkbp:filingMethod |
annually
attached to annual income tax return |
| https://www.w3.org/2000/01/rdf-schema#label |
IRS Form 8938
|
| gptkbp:introduced |
gptkb:Foreign_Account_Tax_Compliance_Act
|
| gptkbp:introducedIn |
2011
|
| gptkbp:issuedBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:language |
English
|
| gptkbp:officialName |
Statement of Specified Foreign Financial Assets
|
| gptkbp:penalty |
monetary penalties
|
| gptkbp:purpose |
report specified foreign financial assets
|
| gptkbp:relatedTo |
FBAR (FinCEN Form 114)
|
| gptkbp:requires |
certain U.S. taxpayers holding specified foreign financial assets
|
| gptkbp:threshold |
filing status and residency
|
| gptkbp:bfsParent |
gptkb:Foreign_Bank_Account_Report
gptkb:Foreign_Bank_Account_Reports_(FBAR) |
| gptkbp:bfsLayer |
7
|