Topic library
Foreign assets
7 resources covering foreign assets for Americans living or filing abroad.
Blog
5 augustus 2026Foreign Life Insurance and U.S. Tax Reporting: Cash Value, PFIC, Trust, and Policy Transactions
How a foreign life-insurance or annuity contract can raise separate U.S. questions about section 7702 treatment, cash value, Form 8938, FBAR, PFICs, foreign trusts, surrender, loans, and death benefits—without assuming the product label decides the result.
Blog
5 augustus 2026Foreign Real Estate Held Through an Entity
A decision-first guide to foreign real estate held through an entity. Establish who held title, classify the arrangement for U.S. tax purposes, separate rent, property sale, and entity-interest sale, then test Form 8938, FBAR, Form 5471, Form 8858, Form 8865, Form 3520, income, and state reporting independently.
Blog
5 augustus 2026How to Read a Foreign Brokerage Statement
A records-first guide to how to read a foreign brokerage statement, including the questions to classify, documents to gather, related U.S. forms, and when a written scope helps.
Blog
3 augustus 2026FATCA Foreign Asset Reporting for Americans Abroad
Understand which foreign assets may fall within Form 8938, how FATCA differs from FBAR, and how to build a complete asset inventory before filing.
Blog
3 augustus 2026FATCA Penalties for Form 8938 Noncompliance
Learn how Form 8938 penalties work, why they are separate from FBAR penalties, and what to document before responding to a missing-form problem.
Blog
3 augustus 2026Form 8938 Thresholds for Americans Living Abroad
Learn when Americans abroad may need Form 8938, how the foreign-resident thresholds work, what assets are included, and why Form 8938 is separate from the FBAR.
Blog
9 februari 2026FATCA Requirements for Americans Abroad: 2026 Guide
Form 8938 can require Americans abroad to report specified foreign financial assets when the applicable filing threshold is exceeded. Learn how the foreign-resident thresholds, asset rules, and FBAR differences work.