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the battle for the most annoying U.S expat tax form continues so the foreign bank account report also known as fincen 114 or the fbar has been a pain in the collective expat behind since the 1970s your relative newcomer form 8938 or the foreign account tax compliance Act is more nuanced and in some ways a bit harder to understand stay tuned to learn more about both these forms and find out which is the most annoying us expat tax form foreign weamp;#39;re going to compare and contrast the F Bar and the fatca form for more information on both these forms please check out our YouTube channel where we have individual videos on both forms so this information is straight off the IRS website and accurate as of December 2022 but you might want to double check if youamp;#39;re watching this video well past that date okay so letamp;#39;s start with who must file so here factoforms are clearly the most annoying while both forms require U.S persons which include U.S citizens resident al