FATCA related forms

FATCA related forms and instructions.
General Information
Corporations

Forms for corporations

Get a list of IRS forms for corporations.
General Information
Small Businesses

Do I need to file Form 8938, Statement of Specified Foreign Financial Assets?

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.
General Information
Corporations

Foreign trust reporting requirements and tax consequences

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.
General Information
Large Businesses

Summary of FATCA reporting for U.S taxpayers

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).
General Information
Corporations

Abusive trust tax evasion schemes - Facts (Section II)

Abusive Trust Tax Evasion Schemes - Facts (Section II)
General Information
Small Businesses

Third quarter – Tax calendar

Use the 2025 tax calendar to view filing deadlines and actions for the third quarter.
General Information
Small Businesses

Abusive trust tax evasion schemes - Talking points

Abusive Trust Tax Evasion Schemes - Talking Points
General Information
Small Businesses

First quarter – Tax calendar

Use the 2025 tax calendar to view filing deadlines and actions for the first quarter.
General Information
Small Businesses

Abusive Trust Tax Evasion Schemes Special Types of Trusts

Abusive Trust Tax Evasion Schemes - Special Types of Trusts
General Information
Small Businesses