(Rev. November 2021)
1121 Inst 8938 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
Statement of Specified Foreign Financial Assets
Department of the Treasury Internal Revenue Service
An annual return includes the following returns.
Form 1040.
Form 1040-NR.
Form 1040-SR.
Form 1041.
Form 1041-N.
Form 1065.
Form 1120.
A reference to an “annual return” or “income tax return” in these instructions includes a reference to any return listed here, whether it is an income tax return or an information return.
Do not send a Form 8938 to
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