Instructions for Form 8938›! individual, you must include›Specific Instructions
Part II. Other Foreign Assets Summary
1121 Inst 8938 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
Use Part II to summarize information regarding financial accounts (other than foreign deposit and custodial accounts) and other specified foreign financial assets reported in all Parts VI .
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Report the number of accounts and assets reported in all Parts VI .
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Report the total maximum value of these accounts and assets.
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Indicate whether any account was opened or closed or any asset was acquired or disposed of during the tax year.
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