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Comparison of Form 8938 and FBAR Requirements

April 1, 2013

By IRS

The new Form 8938 filing requirement does not replace or otherwise affect a taxpayer’s obligation to file Form TD F 90-22.1 (Report of Foreign Bank and Financial Accounts). Individuals must file each form for which they meet the relevant reporting threshold.

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Related Reading:

Types of Foreign Assets and Whether They are Reportable on Form 8938

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