http://www.irs.gov/pub/irs-dft/f8938--dft.pdf Click on the link above to see another tax form those who have foreign assets of any kind- bank accounts, Fideicomisos, other trusts, real property, etc.- will have to begin filing, Form 8938. It may represent the beginning of a move to unify all the reporting requirements for foreign assets into a single report, which would be nice. Now, my wife and I have to file four different forms. But, for the near term, 8938 will just be one more, added to the pile.