{"id":332952,"date":"2025-12-07T08:18:01","date_gmt":"2025-12-07T08:18:01","guid":{"rendered":"https:\/\/peraltafinancing.com\/uncategorized\/do-you-have-foreign-assets-to-report-offshore-review-guide\/"},"modified":"2025-12-07T08:18:01","modified_gmt":"2025-12-07T08:18:01","slug":"do-you-have-foreign-assets-to-report-offshore-review-guide","status":"publish","type":"post","link":"https:\/\/fivemor.com\/?p=332952","title":{"rendered":"Do You Have Foreign Assets to Report: Offshore Review Guide"},"content":{"rendered":"<p> <br \/>\n<\/p>\n<div>\n<p><iframe loading=\"lazy\" title=\"Do You Have Foreign Accounts or Assets: 2025\/2026 FBAR and FATCA Review - What Steps Should You Take\" width=\"840\" height=\"473\" src=\"https:\/\/www.youtube.com\/embed\/7F6ya077zB4?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe><\/p>\n<div id=\"attachment_9484\" style=\"width: 270px\" class=\"wp-caption alignright\"><a href=\"https:\/\/www.irsstreamlinedprocedures.com\"><img decoding=\"async\" aria-describedby=\"caption-attachment-9484\" loading=\"lazy\" class=\"wp-image-9484 size-full\" title=\"Do You Have Foreign Accounts or Assets: An IRS Review Guide\" src=\"https:\/\/www.expatriationattorneys.com\/wp-content\/uploads\/2025\/12\/Reviewing-Your-Foreign-Accounts-Late-Filing-Before-Penalties.png\" alt=\"Do You Have Foreign Accounts or Assets: An IRS Review Guide\" width=\"260\" height=\"300\"\/><\/a><\/p>\n<p id=\"caption-attachment-9484\" class=\"wp-caption-text\">Do You Have Foreign Accounts or Assets: An IRS Review Guide<\/p>\n<\/div>\n<h2><span id=\"Do_You_Have_Foreign_Assets_to_Report_Offshore_Review_Guide\"><span style=\"color: #000000;\"><strong>Do You Have Foreign Assets to Report: Offshore Review Guide<\/strong><\/span><\/span><\/h2>\n<p><span style=\"color: #000000;\"><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.goldinglawyers.com\/u-s-person-vs-u-s-citizen-irs-offshore-tax-on-foreign-income\/\">U.S. Taxpayers<\/a><\/span> who have foreign accounts, assets, and investments may\u00a0<span style=\"box-sizing: border-box; margin: 0px; padding: 0px;\">be required to file several\u00a0<a href=\"https:\/\/www.goldinglawyers.com\/irs-international-tax-form-guide-2019-5-irs-forms-you-should-know\/\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #0000ff;\">international reporting forms<\/span><\/a>\u00a0in addition to their\u00a0<a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-1040\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #0000ff;\">IRS Form 1040 each year<\/span><\/a><\/span>. While there are many different international reporting forms that taxpayers may need to file, two of the most common foreign IRS tax forms are the <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.goldinglawyers.com\/everything-about-fbar-to-report-foreign-bank-financial-accounts\/\">FBAR<\/a><\/span> and <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.goldinglawyers.com\/form-8938-irs\/\">Form 8938<\/a><\/span>. For the FBAR and Form 8938, Taxpayers are required to report the maximum account value for each of their accounts and assets. While the failure to file these forms timely may result in fines and penalties, the IRS has also developed various foreign account and asset <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.goldinglawyers.com\/irs-foreign-reporting-compliance-programs\/\">amnesty programs<\/a><\/span> to assist taxpayers with safely getting into compliance. <\/span><\/p>\n<p><span style=\"color: #000000;\">Before a taxpayer can determine whether or not they have a filing requirement, it is important that they review their information carefully. Let\u2019s take six important steps to take to determine if there is a reporting requirement.<\/span><\/p>\n<p><em><span style=\"color: #000000;\">This is an update to a previous article <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.goldinglawyers.com\/irs-international-tax-forms-gifts-pfics-foreign-corporations\/\">Golding and Golding authored<\/a><\/span> in 2017.<\/span><\/em><\/p>\n<h2><span id=\"Do_You_Have_Foreign_Accounts_or_Assets\"><span style=\"color: #000000;\"><strong>Do You Have Foreign Accounts or Assets?<\/strong><\/span><\/span><\/h2>\n<p><span style=\"color: #000000;\">The first question to contend with is whether the taxpayer has foreign accounts and assets that are required to be reported for international informational return purposes. Typically, the types of foreign accounts and assets that are reportable include bank accounts, investment accounts, mutual funds and ETFs, pension plans, and foreign life insurance policies that have a surrender value. <\/span><\/p>\n<p><span style=\"color: #000000;\">*There are other types of accounts and assets the taxpayer may have to report as well, but the accounts\/assets listed above are the most common.<\/span><\/p>\n<h2><span id=\"What_Other_Types_of_Foreign_Investments_Does_the_Taxpayer_Have\"><strong><span style=\"color: #000000;\">What Other Types of Foreign Investments Does the Taxpayer Have?<\/span><\/strong><\/span><\/h2>\n<p><span style=\"color: #000000;\">While foreign accounts and assets are two main categories of investments that taxpayers may have to file, several other types of investments require the taxpayer to file other foreign tax forms beyond the FBAR and Form 8938. For example, if the taxpayer has a foreign trust, they may have to file a Form 3520\/3520-A; if they have a foreign corporation, they may have to file Form 5471, and if they have passive foreign investment companies, then they may have to file Form 8621. (The latter may also include foreign ETFs and mutual funds).<\/span><\/p>\n<h2><span id=\"What_is_the_Maximum_Value_of_the_Foreign_Accounts_and_Assets\"><strong><span style=\"color: #000000;\">What is the Maximum Value of the Foreign Accounts and Assets?<\/span><\/strong><\/span><\/h2>\n<p><span style=\"color: #000000;\">The taxpayer should next determine the maximum value of each account and asset for the year. It is important to note that not all foreign financial institutions will provide exact information, so taxpayers must do their own diligence to try to determine what the maximum value is. Once the taxpayer can determine what the maximum value is, they should aggregate the total maximum values per category.<\/span><\/p>\n<h2><span id=\"Which_Forms_Does_the_Taxpayer_Have_to_File\"><strong><span style=\"color: #000000;\">Which Forms Does the Taxpayer Have to File?<\/span><\/strong><\/span><\/h2>\n<p><span style=\"color: #000000;\">Next, the taxpayer should determine which forms they have to file for the year. It is important to note that not all of the foreign information reporting forms have the same threshold requirements. <\/span><\/p>\n<p><span style=\"color: #000000;\">For example, the FBAR has a relatively low threshold requirement. In contrast, the Form 8938 has a higher threshold requirement, and the Form 8938 threshold requirements may vary depending on whether the taxpayer is filing single or married filing separately, or if they file jointly. <\/span><span style=\"color: #000000;\">Sometimes an asset or account may be reported on both the FBAR and Form 8938.<\/span><\/p>\n<h2><span id=\"Reviewing_the_Specifics_of_each_Foreign_Information_Form\"><strong><span style=\"color: #000000;\">Reviewing the Specifics of each Foreign Information Form<\/span><\/strong><\/span><\/h2>\n<p><span style=\"color: #000000;\">Once the taxpayer determines which forms they must file, they must determine the specifics of the form. For example, if the taxpayer only has foreign bank accounts, then they may only have to file the FBAR and Form 8938. While filing these two forms can be cumbersome, they are not as difficult as some of the other foreign tax forms. However, if the taxpayer also has to file a Form 3520\/3520-A, for example, because they own a foreign trust, then the reporting can be much more complicated<\/span><\/p>\n<h2><span id=\"Is_the_Taxpayer_Out_of_Foreign_Reporting_Compliance\"><strong><span style=\"color: #000000;\">Is the Taxpayer Out of Foreign Reporting Compliance?<\/span><\/strong><\/span><\/h2>\n<p><span style=\"color: #000000;\">For Taxpayers who did not timely file their FBAR and\/or other international information-related reporting forms, the IRS has developed many different <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.fbarlawyersirs.com\/fbar-amnesty-program\/\">offshore amnesty programs<\/a><\/span> to assist Taxpayers with safely getting into compliance. These programs may reduce or even eliminate international reporting penalties.<\/span><\/p>\n<h2><span id=\"Current_Year_vs_Prior_Year_Non-Compliance\"><span style=\"color: #000000;\"><strong>Current Year vs. Prior Year Non-Compliance <\/strong><\/span><\/span><\/h2>\n<p><span style=\"color: #000000;\">Once a Taxpayer missed the tax and reporting (such as <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.fbarlawyersirs.com\/fbar-fatca-comparison-differences\/\">FBAR and FATCA<\/a><\/span>) requirements for prior years, they will want to be careful before submitting their information to the IRS in the current year. That is because they may risk making a<span style=\"color: #0000ff;\">\u00a0<\/span><a style=\"color: #000000;\" href=\"https:\/\/www.goldinglawyers.com\/irs-quiet-disclosure\/\"><span style=\"color: #0000ff;\">quiet disclosure<\/span><\/a> if they just begin filing forward in the current year and\/or mass filing previous year forms without doing so under one of the approved IRS offshore submission procedures. Before filing prior untimely foreign reporting forms, Taxpayers should consider speaking with a <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.goldinglawyers.com\/tax-specialist-is-your-attorney-a-certified-tax-law-specialist\/\">Board-Certified Tax Law Specialist<\/a><\/span> who specializes exclusively in these types of offshore disclosure matters.<\/span><\/p>\n<h2><span id=\"Avoid_False_Offshore_Disclosure_Submissions_Willful_vs_Non-Willful\"><span style=\"color: #000000;\"><strong>Avoid False Offshore Disclosure Submissions (Willful vs Non-Willful)<\/strong><\/span><\/span><\/h2>\n<p><span style=\"color: #000000;\">In recent years, the IRS has increased the level of scrutiny for certain <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.irsstreamlinedprocedures.com\/streamlined-filing-compliance-procedures-taxpayer-options\/\">streamlined procedure<\/a><\/span> submissions. When a person is non-willful, they have an excellent chance of making a successful submission to Streamlined Procedures. If they are willful, they would submit to the <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.goldinglawyers.com\/irs-voluntary-disclosure-program-offshore\/\">IRS Voluntary Disclosure Program<\/a><\/span> instead. But, if a willful Taxpayer submits an intentionally false narrative under the Streamlined Procedures (and gets caught), they may become subject to <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.irsstreamlinedprocedures.com\/false-streamlined-filing-has-criminal-tax-consequences\/#:~:text=false%20streamlined%20filing-,False%20Streamlined%20Filing%20Leads%20to%20Criminal%20Prosecution%20for%20Rahman,Quiet%20Disclosure%20and%20is%20illegal.\">significant fines and penalties<\/a><\/span>.\u00a0<\/span><\/p>\n<h2><span id=\"Need_Help_Finding_an_Experienced_Offshore_Tax_Attorney\"><span style=\"color: #000000;\"><strong>Need Help Finding an <em>Experienced <\/em>Offshore Tax Attorney?<\/strong><\/span><\/span><\/h2>\n<p><span style=\"color: #000000;\">When it comes to hiring an\u00a0<em>experienced<\/em>\u00a0<span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.goldinglawyers.com\/\">international<\/a>\u00a0<\/span>tax attorney to represent you for\u00a0<a style=\"color: #000000;\" href=\"https:\/\/www.goldinglawyers.com\/unreported-foreign-accounts\/#:~:text=Unreported%20Foreign%20Accounts%3A%20U.S.%20persons,bank%20accounts%2C%20assets%20%26%20investments.\"><span style=\"color: #0000ff;\">unreported foreign and offshore account reporting<\/span>,<\/a> it can become overwhelming for Taxpayers trying to trek through all the false information and nonsense they will find in their online research. There are only a handful of attorneys worldwide who are\u00a0<em>Board-Certified Tax Specialists<\/em>\u00a0and who specialize\u00a0<strong>exclusively<\/strong> in offshore disclosure and international tax amnesty reporting.\u00a0<\/span><\/p>\n<p><span style=\"color: #000000;\">*This resource may help Taxpayers seeking to hire offshore tax counsel: <em><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.goldinglawyers.com\/how-to-pick-the-right-offshore-disclosure-tax-lawyer\/\">How to Hire an Offshore Disclosure Lawyer<\/a><\/span>.<\/em><\/span><\/p>\n<h2><span id=\"Golding_Golding_About_Our_International_Tax_Law_Firm\"><span id=\"Golding_Golding_About_Our_International_Tax_Law_Firm\" style=\"color: #000000;\"><strong>Golding &amp; Golding: About Our International Tax Law Firm<\/strong><\/span><\/span><\/h2>\n<p><span style=\"color: #000000;\">Golding &amp; Golding\u00a0<strong>specializes exclusively<\/strong>\u00a0in international tax, specifically\u00a0<strong>IRS offshore disclosure<\/strong>.\u00a0<\/span><\/p>\n<p><span style=\"color: #000000;\"><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.goldinglawyers.com\/contact-us-3\/\">Contact our firm today<\/a>\u00a0<\/span>for assistance.<\/span><\/p>\n<\/div>\n\n","protected":false},"excerpt":{"rendered":"<p>Do You Have Foreign Accounts or Assets: An IRS Review Guide Do You Have Foreign Assets to Report: Offshore Review Guide U.S. Taxpayers who have foreign accounts, assets, and investments may\u00a0be required to file several\u00a0international reporting forms\u00a0in addition to their\u00a0IRS Form 1040 each year. While there are many different international reporting forms that taxpayers may [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":332953,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[158648],"tags":[25859,14701,2059,10277,10930,3749],"dealstore":[],"offerexpiration":[],"class_list":["post-332952","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-do-you-have-foreign-accounts-or-assets-an-irs-review-guide","tag-assets","tag-foreign","tag-guide","tag-offshore","tag-report","tag-review"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Do You Have Foreign Assets to Report: Offshore Review Guide - Som2ny Network<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/fivemor.com\/?p=332952\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Do You Have Foreign Assets to Report: Offshore Review Guide - Som2ny Network\" \/>\n<meta property=\"og:description\" content=\"Do You Have Foreign Accounts or Assets: An IRS Review Guide Do You Have Foreign Assets to Report: Offshore Review Guide U.S. Taxpayers who have foreign accounts, assets, and investments may\u00a0be required to file several\u00a0international reporting forms\u00a0in addition to their\u00a0IRS Form 1040 each year. 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