FATCA resources

Understand the reporting framework before you make a filing assumption.

These guides organize the questions that most often shape a FATCA preparation engagement. They use primary government sources and distinguish general information from an individualized filing conclusion.

Last reviewed September 5, 2026

Start with the question you are trying to answer

FATCA vs. FBAR: which report goes where and why both can apply.
Form 8938 filing requirements: the current person, asset, and threshold framework.
Document checklist: the facts and records to organize without putting sensitive data in a public form.
Foreign asset guide: common accounts, securities, pensions, entities, trusts, and contracts that may need review.

Primary sources

IRS — Summary of FATCA reporting for U.S. taxpayers

Continue your review

FATCA vs. FBAR

Compare the separate reporting regimes.

Filing requirements

Review the Form 8938 threshold framework.

Document checklist

Organize the preparation record.