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welcome to our segment on fatca and form 8938 fatca stands for the foreign account tax compliance act which became law on march 18 2010. faq is here to get you fatca requires the reporting of foreign financial assets so what is a foreign financial asset foreign financial asset is basically a foreign financial account foreign stocks or securities interest in a foreign entity or a financial interest in a contract with a foreign financial issuer or counterpart so basically insurance or an annuity with a foreign issuer fatca requires the reporting on form 8938 if certain thresholds are met so what are these thresholds well if youamp;#39;re a u.s resident and youamp;#39;re single or married filing separate the threshold is if your foreign financial assets are 50 000 or more at the end of the year or if they exceeded 75 000 at any time during the year you would be required to file form 8938 if youamp;#39;re married filing joint those thresholds basically double to a hundred thousand dolla
