Financial (deposit and custodial) accounts held at foreign financial institutions Yes
Financial account held at a foreign branch of a U.S. financial institution No
Financial account held at a U.S. branch of a foreign financial institution No
Foreign financial account or asset for which you have signature authority No, unless any income, gains, losses, deductions, credits, gross proceeds, or distributions from holding or disposing of the account or asset are or would be required to be reported, included, or otherwise reflected on your income tax return
Foreign stock or securities held in a financial account at a foreign financial institution The account itself is subject to reporting, but the contents of the account do not have to be separately reported
Foreign stock or securities not held in a financial account Yes
Foreign partnership interests Yes
Indirect interests in foreign financial assets through an entity No
Foreign mutual funds Yes
Domestic mutual fund investing in foreign stocks and securities No
Foreign accounts and foreign non-account investment assets held by foreign or domestic grantor trust for which you are the grantor Yes, as to both foreign accounts and foreign non-account investment assets
Foreign-issued life insurance or annuity contract with a cash-value Yes
Foreign hedge funds and foreign private equity funds Yes
Foreign real estate held directly 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
Foreign currency held directly No
Precious Metals held directly No
Personal property, held directly, such as art, antiques, jewelry, cars and other collectibles No
'Social Security'- type program benefits provided by a foreign government No