Form 8938 vs FBAR vs Form 5472

Short answer: Form 8938, FBAR, and Form 5472 have different filers and purposes; no form automatically replaces another.

What this guide covers

Compare Form 8938, FinCEN FBAR, and Form 5472 by filer, asset or transaction, agency, and purpose.

This guide addresses: Distinguish three commonly confused international reporting regimes.

Continue your review

Use current IRS instructions and your own records for a fact-specific review. Browse all guides or read the Form 5472 complete guide.