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FATCA related forms and instructions.

Get a list of IRS forms for corporations.

Check the forms filed by your business and print or download as a reference when authorizing designated users to access forms in your account.

Certain U.S. taxpayers holding specified foreign financial assets with an aggregate value exceeding $50,000 will report information about those assets on new Form 8938, which must be attached to the taxpayer’s annual income tax return. Higher asset thresholds apply to U.S. taxpayers who file a joint tax return or who reside abroad.

U.S. persons and their tax return preparers should be aware that U.S. persons who create a foreign trust, or have transactions with a foreign trust, can have both U.S. income tax consequences, as well as information reporting requirements. Failure to satisfy the information reporting requirements can result in significant penalties, as well as an extended time to assess any tax imposed with respect to the period to which the information relates.

Under FATCA, certain U.S. taxpayers holding financial assets outside the United States must report those assets to the IRS on Form 8938, Statement of Specified Foreign Financial Assets. There are serious penalties for not reporting these financial assets. This FATCA requirement is in addition to the long-standing requirement to report foreign financial accounts on Form TD F 90.22-1, Report of Foreign Bank and Financial Accounts (FBAR).

Abusive Trust Tax Evasion Schemes - Facts (Section II)

Use the 2025 tax calendar to view filing deadlines and actions for the third quarter.

Abusive Trust Tax Evasion Schemes - Talking Points

Use the 2025 tax calendar to view filing deadlines and actions for the first quarter.