FATCA Form 8938: U.S. Asset Reporting
Threshold $50K (single U.S.) or $100K (married joint) foreign assets. IRS 2026 unchanged. Due April 15 + extension October 15.
Who files
- U.S. residents, workers: threshold $50K year or $75K year-end.
- Abroad: threshold $200K year or $300K year-end.
- Canadians with F/H/L visa: U.S. resident = $50K threshold.