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Form 8938 - Statement of Specified Foreign Financial Assets


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Posted

Clients are residents of USA, but have a house in Spain where they are originally from, they have filed form 8938 last year, do they have to continue filing. I would like to get familiar with this form but I have never had to use it.  

Thank you! 

Posted

Foreign real estate is not included on the 8938. Rental property is not included on the 8938.

If it is held by a corp, then the corp is reported on the 8938

the IRS has a good list of what needs to be included on this link

https://www.irs.gov/businesses/comparison-of-form-8938-and-fbar-requirements

If they have a Spanish property, they may have a Spanish bank account...see Sch B questions.  If the bank acct exceeded 10k, than an FBAR is needed (FinCEN 114)

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