! currency exchange rate on

CAUTION the last day of the tax year,

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

Lines 35a Through 35e

If the account or asset you reported on line 29 is stock of a foreign entity or an interest in a foreign entity, complete lines 35a through 35e.

Line 35a

Enter the name of the foreign entity.

Line 35b

If you have been furnished the GIIN associated with the financial account or asset listed on line 29, 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

-14- Instructions for Form 8938 (Rev. 11-2021)

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 .

If your search returns multiple instances of the same name for your 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.

Line 35c

Check the box on line 35c to indicate the type of foreign entity.

Lines 35d and 35e

Enter the mailing address of the foreign entity.

Lines 36a Through 36e

If the account or asset you reported on line 29 is not stock of a foreign entity or an interest in a foreign entity, complete lines 36a through 36e.

Note. If this account or asset has more than one issuer or counterparty, copy page 2 as many times as needed and complete a separate line 36 for each issuer or counterparty. Check the box at the top of page 1 of the form.

Line 36a

Enter the name of the issuer or counterparty and check the appropriate box to indicate if you are reporting for an issuer or a counterparty.

Line 36b

Check the appropriate box to indicate the type of issuer or counterparty.

Line 36c

Check the box to indicate if the issuer or counterparty is a U.S. person or a foreign person.

Lines 36d and 36e

Enter the mailing address of the issuer or counterparty. If the issuer or counterparty has a mailing address in the United States, you can enter the U.S. mailing address.

Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the United States. Section 6038D requires specified individuals and specified domestic entities to report specified foreign financial assets in which they have an interest. Form 8938 is used to comply with this reporting requirement.

You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid

OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by section 6103.

The time needed to complete and file this form will vary depending on individual circumstances. The estimated burden for business taxpayers filing this form is approved under OMB control number 1545-0123. The estimated burden for all other taxpayers who file this form is shown below.

Learning about the law or the form . . . . . . . . . . 57 min. Preparing the form . . . . . . . . . . 2 hr., 57 min. Copying, assembling, and sending the form to the IRS . . 48 min.

If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be happy to hear from you. See the instructions for the tax return with which this form is filed.

Instructions for Form 8938 (Rev. 11-2021) -15-

Index

A Additional Statements 12 Assets Not Required T o B e

Reported 9

I Interests in Specified

Foreign Financial Assets 7

Excepted Spec ifi ed

Foreign Grantor

Trusts 10

V Valuing:

S Special Rules 5 Specified Pers on 1

Domestic Entities 3 Passive Income 2 Specified Dome sti c

Entity 2 Specified In dividual 2

Valuing Financial

Accounts 9 Valuing Inter es ts in

Foreign Estates, Foreign Pension Plans, and Foreign Deferred Compensation Plans 9 Valuing I nte rests in

C Closely Held Domestic

Corporation 2 Closely Held D om estic

Partnership 2 Constructive O wn ership 2

Accura cy-R elated

P Passive Income 2 Penalties 11

Thresholds 4 Reporting T hr esholds

T Types of Reporting

Applying to Specified Domestic Entities 4 Reporting Threshold s

Foreign Trusts 9 Valuing Other Spe ci fied

D Determining the Total Value

Penalty 11 Criminal P ena lties 11 Failure-To-File

Penalty 11 Fraud 11

W When and How To File 1 Who Must File 1

Foreign Financial Assets 9

of Your Specified Foreign Financial Assets 4 Asset Wit h No Positive

R Reporting Maximum

Applying to Specified Individuals 4 Types of Specifi ed Foreign

Financial Assets 7 Financial Accoun t 7 Foreign Financial

Value 5

Institution 7 Other Specifi ed Foreign

E Excepted Specified

Value 8 Foreig n Currency

Financial Assets 7

Domestic Entities 3 Exceptions To

Conversion 8 Reporting Period 8

Reporting 10 Duplicativ e Re porting 10

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