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Nothing on this Site is legal, tax, accounting, or financial advice. Form 8938 non-compliance can carry significant civil and, in serious cases, criminal penalties. Decisions about your specific filing obligations should be made in consultation with a licensed CPA, enrolled agent, or attorney — not solely on the basis of this website.
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Form 8938 Guide is an independently operated, privately owned educational website. We are not the IRS, the U.S. Department of the Treasury, FinCEN, or any other government agency, and we are not affiliated with, endorsed by, or acting on behalf of any of them. Official Form 8938 guidance, the form itself, and its instructions are available directly at IRS.gov. Filing Form 8938 with your tax return is free — we do not charge for filing assistance and do not offer filing or tax-preparation services of any kind.
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Our guides and articles describe Form 8938 and FATCA rules in general terms, based on publicly available statutes, regulations, official IRS forms and instructions, and guidance at the time of publication. These rules involve numerous fact-specific exceptions, and they can and do change. Content on this Site may not reflect the most current guidance, may not address your specific circumstances, and should not be relied upon as a complete or definitive statement of the law.
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Consequences of non-compliance are serious
Form 8938 penalties can be substantial — starting at $10,000 for a failure to file, with additional continuation penalties, a 40% accuracy-related penalty on related understatements, and extended statutes of limitations. If you have questions about a specific past or current filing obligation, especially involving multiple years or significant asset values, we strongly encourage you to consult a qualified professional before taking any action, including before using any voluntary disclosure or delinquent filing procedure.
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