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

CAUTION requirement to file FinCEN

Form 114, Report of Foreign Bank and Financial Accounts (FBAR), if you are otherwise required to file the FBAR. See FinCEN Form 114 and its instructions for FBAR filing requirements. Go to IRS.gov/ Businesses/Comparison-of- Form-8938-and-FBAR-Requirements for a chart comparing Form 8938 and FBAR filing requirements.

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▸Contents — 1121 Inst 8938 (PDF)

1121 Inst 8938 (PDF)

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