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okay for this example I want to go over a sample 8938 which is a statement of specified foreign Financial assets so this is generally required by U.S persons whether theyamp;#39;re living inside or outside of the U.S or certain U.S domestic entities that have interests in foreign Financial assets so I do have the 8938 in front of us which weamp;#39;ll go through and it is part of a larger return so itamp;#39;s a full 1040 for our taxberry here John Q taxpayers so weamp;#39;ll go into all of these items in more detail uh but in addition to this I do have one slide that covers some of the general background on the form uh some things you need to be aware of and then the fact pattern itself that weamp;#39;re going to be working with so the first thing to consider is you know are you a U.S specified person that even has to file this and then what are the filing thresholds so the reporting thresholds are laid out in pretty good detail in the instructions they basically vary based on yo
