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Instructions for Form 8938

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1121 Inst 8938 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

CAUTION the last day of the tax year,

even if you closed or disposed of the account before the last day of the tax year.

Line 26a

Enter the name of the financial institution in which the account is maintained.

Line 26b

If you have been furnished the Global Intermediary Identification Number (GIIN) associated with the financial account listed on line 26a, enter it here.

If you haven't been provided a GIIN by your financial institution, you can look it up by using the FATCA Foreign Financial Institution (FFI) List Search and Download tool. You can access the tool at IRS.gov/Businesses/ Corporations/FATCA-Foreign- Financial-Institution-List-Search-and- Download-Tool .

Instructions for Form 8938 (Rev. 11-2021) -13-

If your search returns multiple instances of the same name for the financial institution, use the one that most closely matches the information that you have. You will not be subject to penalties if you enter the wrong GIIN or leave this field blank. Completing this information may reduce the need for the IRS to contact you.

Lines 27 and 28

Enter the mailing address of the financial institution in which the account is maintained.

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▸Contents — 1121 Inst 8938 (PDF)
1121 Inst 8938 (PDF)

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