Instructions For Form 8938 - 2016 Page 14
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14Specified Domestic Entity (Cont.)
Constructive ownership
2
Financial account
6
Current beneficiary
3
Foreign financial
T
W
Domestic trusts
3
institution
6
Taxpayers living outside the
What's New
1
Exception from passive
Foreign social security
6
United States
4
When and How To File:
income treatment for
Other specified foreign
Tax year.
10
Individual taxpayers
dealers
2
financial assets
6
transitional rule.
1
Passive income
2
Specified Individual 1,
2
Who Must File:
Passive income or assets
Special rule for dual
U
Exception if no income tax
of related corporations
resident taxpayers
2
Unmarried taxpayers living
return required
1
and partnerships
2
Special rules for resident
outside the United
Specified individual
1
Percentage of passive
aliens
1
States
4
assets held by a
Specified individual filing as a
corporation or
nonresident alien at the
partnership
3
end of his or her taxable
V
Special rule for general
year
2
Valuing other specified
powers of
Specified individual filing as a
foreign financial assets.:
appointment
3
resident alien at the end of
Example
8
Specified Foreign Financial
his or her taxable year
2
Assets:
Statute of Limitations:
Assets held for
Extended statute of
investment
6
limitations
9
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