Specific Instructions

Before you begin. If you are a specified individual and report all of your specified foreign financial assets on a timely filed Form 3520, 3520-A, 5471, 8621, or 8865, you do not have to report them on Form 8938. Instead, enter your name(s) and taxpayer identification number (TIN) at the top of the form and complete Part IV only. If you are a specified individual or a specified domestic entity and report only a part of your specified foreign financial assets on one or more of these forms, report the remaining assets on Form 8938 and complete Part IV .

Additional statements. If you have more than one account or asset to report in Part V or VI, or more than one issuer or counterparty to report in Part VI, make additional copies of page 2 of this form and attach them to your form. Check the box at the top of page 1 of the form to indicate that you are attaching additional statements, and enter the number of additional statements in the space provided.