Identifying Information

Lines 1 and 2

Enter your name(s) and TIN as shown on the annual return you are filing with Form 8938. If you are a specified individual (see Specified Individual , earlier), enter the first TIN shown on your income tax return. A TIN is a social security number (SSN) or individual taxpayer identification

number (ITIN). In the case of a specified domestic entity (see Specified Domestic Entity , earlier), enter the entity’s employer identification number (EIN).

Line 3

Indicate the type of filer by checking the applicable box on line 3. If you are a specified individual (see Specified Individual, earlier), check box 3a. In the case of a specified domestic entity (see Specified Domestic Entity , earlier), check the applicable box for partnership (3b), corporation (3c), or trust (3d).

Line 4

If you checked box 3a (specified individual), do not complete this line 4. If you checked box 3b (partnership) or 3c (corporation), enter the name and TIN of the specified individual (see Specified Individual , earlier) who closely holds the partnership or corporation. If you checked box 3d (trust), enter the name and TIN of the specified person (see Specified Person , earlier) who is a current beneficiary of the trust.

Note. If you are a paper filer and you have more than one specified individual or specified person, attach a statement listing the name and TIN of each such specified individual or specified person.

If you are a specified

TIP individual (see Specified

Individual , earlier) for less than the entire tax year, you only have to report the information for the part of the year that you are a specified individual.