US Form 8938
A US Form 8938, Statement of Specified Foreign Financial Assets is a special information form filed with a US individual income tax return by certain specified individuals, including US citizens, resident aliens and certain non-resident aliens that have an interest in specified foreign financial assets. The threshold for filing varies depending on whether an individual lives, in or out of the US, and the filing status. The penalties for non-compliance are significant and generally start at US$10,000 for a failure a disclose required information.