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FATCA is why you may need to file a Report of Foreign Bank and Financial Accounts (FBAR) and a Form 8938, but these forms are still different.
Form 8938 is required when the total value of specified foreign assets exceeds certain thresholds. For example, a married couple living in the U.S. and filing a joint tax return would not file ...
Sec. 6038D, enacted as part of the Foreign Account Tax Compliance Act, requires individuals to report interests in specified foreign financial assets (SFFAs) when filing their federal income tax ...