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