https://www.irs.gov/businesses/comparison-of-form-8938-and-fbar-requirements
搜一下 real estate, 结果见下
|
ypes of Foreign Assets |
Form 8938, Statement of Specified Foreign Financial Assets | FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR) |
|---|
|
Foreign real estate held directly |
No |
No |
|---|---|---|
|
Foreign real estate held through a foreign entity |
No, but the foreign entity itself is a specified foreign financial asset and its maximum value includes the value of the real estate |
No |
