Tax Guide
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Form 8938 Filing Thresholds

Aggregate value of all specified foreign financial assets on last day of the tax year is more than: OR at any time during the tax year is more than:
Unmarried taxpayers living in the U.S 50,000 $75,000
Married taxpayers filing a joint return and living in the U.S. $100,000 $150,000
Married taxpayers filing separate returns and living in the U.S. $50,000 $75,000
Unmarried taxpayers living abroad $200,000 $300,000
Married taxpayers filing a joint return and living abroad $400,000 $600,000
Married taxpayers filing separate returns and living abroad $200,000 $300,000