AICPA FATCA Tools and Aids

The AICPA has developed various tools and aids that may assist taxpayers and tax practitioners in understanding the rules regarding the reporting of foreign assets under IRC Section 6038D. This page contains links to the various documents.

Reporting Jointly-Owned Foreign Financial Assets on Form 8938 - table - 03.16.2012

Flowchart on 2011 Form 8938 Compliance for Individuals with Interests in Trusts and Estates

2011 Filing Thresholds for Form 8938 regarding Foreign Assets - table - 01.2012

Where to Disclose? Form 8938 and / or FBAR? - 2011 Filings - table based on final 2011 Form 8938 and instructions and temporary regulations under IRC § 6038D - 01.19.2012

Dual Citizens' Filing Responsibilities - article - 12.2011

New for 2011 - Informational Reporting Required of Specified Foreign Assets - article - 11.2011

Sample Client Letter to be used in Fall 2011 to inform individual clients regarding the new reporting requirements of IRC section 6038D, Draft of Form 8938 as of June 21, 2011, and Draft Instructions to Form 8938 as of September 28, 2011 - sample client letter - 11.2011

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