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Form 8938 is the report required under the Foreign Account Tax Compliance Act (FATCA). This requires individuals or businesses with foreign accounts meeting certain reporting thresholds to file Form 8938 with the IRS.
Form 8938 is part of your US federal tax return, and as such, will have the same filing deadline, including extensions. For more information on Form 8938 and FATCA, please check out our in-depth article about Form 8938.
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