Did you have at any time during the year have any foreign financial assets held for investment that are not in an account maintained by a US or foreign financial institution, namely:

• Stock or securities issued by someone other than a U.S. person and not held through an investment account;
• Any interest in a foreign entity, such as a foreign corporation, foreign partnership or foreign trust; and
• Any financial instrument or contract that has as an issuer or counterparty that is other than a U.S. person.

If yes, you must file Form 8939 with your tax return if you’re:

Unmarried taxpayers living in the US:

The total value of your specified foreign financial assets is more than $50,000 on the last day of the tax year or more than $75,000 at any time during the tax year

Married taxpayers filing a joint income tax return and living in the US:

The total value of your specified foreign financial assets is more than $100,000 on the last day of the tax year or more than $150,000 at any time during the tax year

Married taxpayers filing separate income tax returns and living in the US:

The total value of your specified foreign financial assets is more than $50,000 on the last day of the tax year or more than $75,000 at any time during the tax year.

Taxpayers living abroad. You are a taxpayer living abroad if

• You are a U.S. citizen whose tax home is in a foreign country and you are either a bona fide resident of a foreign country or countries for an uninterrupted period that includes the entire tax year, or
• You are a US citizen or resident, who during a period of 12 consecutive months ending in the tax year, is physically present in a foreign country or countries at least 330 days.

If you are a taxpayer living abroad you must file if:

• You are filing a return other than a joint return and the total value of your specified foreign assets is more than $200,000 on the last day of the tax year or more than $300,000 at any time during the year; or
• You are filing a joint return and the value of your specified foreign asset is more than $400,000 on the last day of the tax year or more than $600,000 at any time during the year.