上一篇文章我们提及了两份海外资产账户申报表。虽然他们听起来似乎是在申报相似内容，实际上在申报要求和适用范围上存在显著区别。在介绍完Form 114之后，这次我们着重来讲Form 8938，帮助大家知道更清楚地区分两份表格之间的不同。此外，我们也会在后续的文章中分享针对不同情况的解决方案，帮助大家更深入地理解。
Form 8938，全名Statement of Specified Foreign Financial Assets（指定境外金融资产声明）。是根据《海外账户纳税合规法案(FATCA)》设立的。特定的美国纳税人如果在海外拥有一定金额以上的资产，就必须在报税时提交这份表格。
谁需要报告？
1. 你有美国身份：
- 美国公民
- 美国居民（包括绿卡持有者）
- 符合条件的非居民外国人（较少见）
2. 拥有“特定的海外金融资产”且总值超过以下门槛：
| 报税身份 | 居住地 | 年末资产超过 | 年中任意时间资产超过 |
| 单身 / 分居报税 | 美国境内 | $50,000 | $75,000 |
| 夫妻报税 | 美国境内 | $100,000 | $150,000 |
| 单身 / 分居报税 | 居住海外 | $200,000 | $300,000 |
| 夫妻报税 | 居住海外 | $400,000 | $600,000 |
*居住海外指的是你在某一年居住的地方是美国以外的地方，并需要满足“实际在外居住测试”。
什么是“特定的海外金融资产”？通常包括但不限于：
- 国外银行账户
- 国外投资账户
- 国外公司发行的股票或证券（不在美国账户中持有）
- 国外的共同基金、对冲基金或私募基金
- 国外养老金账户（取决于账户类型）
- 国外的合伙企业持股
- 国外发行的医疗保险、人寿保险或年金合约
- 某些外国信托或遗产中的权益
什么内容不需要报告？
- 直接拥有的外国房地产（不是通过公司或信托持有）
- 自己持有的外币现金
- 保存在美国金融机构中的外国资产
截止日期与不合规处罚
- Form 8938需要和你的个人年度报税表Form 1040一起提交
- 截止日期：4月15日
- 没有申报，最低罚款$10,000，最高罚款$50,000
- 未报告的资产，如果政府发现，将有40%的额外税务罚款
- 情节严重可能面临刑事处罚
In our previous article, we discussed two overseas asset reporting forms. Although they may sound like they report similar content, there are significant differences between them in terms of reporting requirements and applicable scope. After introducing Form 114, this time we’ll focus on Form 8938, helping you better understand the distinctions between the two forms. In future articles, we’ll also share solutions tailored to different scenarios to deepen your understanding.
Form 8938 — Statement of Specified Foreign Financial Assets
Form 8938 was introduced under the Foreign Account Tax Compliance Act (FATCA). Certain U.S. taxpayers who hold foreign assets above a specific threshold must file this form along with their tax return.
Who Needs to File?
You must report if:
- You are a U.S. person:
- U.S. citizen
- U.S. resident (including green card holders)
- Certain non-resident aliens who qualify (less common)
- You own “specified foreign financial assets” and the total value exceeds the following thresholds:
| Filing Status | Residence | End-of-Year Asset Value | Value at Any Time During the Year |
| Single / Married Filing Separately | Living in the U.S. | $50,000 | $75,000 |
| Married Filing Jointly | Living in the U.S. | $100,000 | $150,000 |
| Single / Married Filing Separately | Living Abroad | $200,000 | $300,000 |
| Married Filing Jointly | Living Abroad | $400,000 | $600,000 |
“Living abroad” refers to taxpayers who resided outside the U.S. during the year and meet the “bona fide residence test” or the “physical presence test”.
What Are “Specified Foreign Financial Assets”?
These typically include (but are not limited to):
- Foreign bank accounts
- Foreign investment accounts
- Stocks or securities issued by foreign companies (not held in a U.S. account)
- Foreign mutual funds, hedge funds, or private equity funds
- Foreign pension accounts (depending on account type)
- Ownership interests in foreign partnerships
- Foreign-issued health, life, or annuity insurance contracts
- Certain interests in foreign trusts or estates
What Does NOT Need to Be Reported?
- Direct ownership of foreign real estate (not held through a company or trust)
- Personally held foreign currency (cash)
- Foreign assets held within U.S. financial institutions
Deadlines and Penalties for Non-Compliance
- Form 8938 must be filed with your annual individual tax return (Form 1040)
- Deadline: April 15
- Penalties:
- Minimum fine: $10,000 for failure to file
- Up to $50,000 for continued failure
- 40% penalty on underreported tax attributable to undisclosed assets
- Criminal penalties may apply in severe cases