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Instructions for Form 8938›! individual, you must include›Specific Instructions

Part I. Foreign Deposit and Custodial Accounts Summary

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

Use Part I to summarize information regarding foreign deposit and custodial accounts reported in all Parts V .

Line 5

Report the number of deposit accounts reported in all Parts V .

Line 6

Report the total maximum value of these deposit accounts.

Line 7

Report the number of custodial accounts reported in all Parts V .

Line 8

Report the total maximum value of these custodial accounts.

Line 9

Indicate whether any foreign deposit or custodial accounts were closed during the tax year.

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▸Contents — 1121 Inst 8938 (PDF)

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