Who Must File a FATCA Form?
If you match any of the following conditions.
You should use Form 8938 to file a FATCA
1. You are a U.S. taxpayer living overseas
A. individual
• Exceeding $200,000 on the final day of the year to be reported.
• Exceeding $300,000 at any point during the year to be reported.
B. With your spouse
• Over $400,000 on the final day of the year to be reported.
• Over $600,000 at any point during the year to be reported.
2. You are a U.S. taxpayer living within the U.S.
a. individual
• Over $50,000 on the final day of the year to be reported.
• Over $75,000 at any point during the year to be reported.
b. With your spouse
• Over $100,000 on the final day of the year to be reported.
• Over $140,000 at any point during the year to be reported.
For assistance with Form 8938 (FATCA) filing questions, please contact us.
USCPA Sophie Luo (羅霞): +886 4 22520309
Email: ustaxproservice@gmail.com
Website: https://www.ustaxproservice.com
USTAX Service LLC