Federal housing law
1121 Inst 8938 (PDF)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 1 chapter · 28 sections
- Jurisdiction
- United States
Contents
▸Instructions for Form 8938
Overview- (Rev. November 2021)
▸! the IRS unless it is attached
Overview- Who Must File
- Future Developments
- What’s New
- Reminders
▸General Instructions
▸! relieve you of the
▸! applicable calendar year or
▸! Form 8938, in addition to
▸! individual, you must include
Overview- Penalties
▸Specific Instructions
Overview- Period Covered
- Identifying Information
- Part I. Foreign Deposit and Custodial Accounts Summary
- Part II. Other Foreign Assets Summary
- Part III. Summary of Tax Items Attributable to Specified Foreign Financial Assets
- Part IV. Excepted Specified Foreign Financial Assets
- Part V. Detailed Information for Each Foreign Deposit and Custodial Account Included in the Pa…
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