Resources on the Form are:
- IRS links to the Form and Instructions, here.
- Section 6038D, here, which is the law requiring the Form.
- The IRS web site for the Form, titled Do I need to file Form 8938, “Statement of Specified Foreign Financial Assets”, here.
- Temporary Regulations, T.D. 9567, "Reporting of Specified Foreign Financial Assets," dated 2/21/12, here.
- IRS web site on FATCA, here.
- IRS web site titled "Basic Questions and Answers on Form 8938 (posted 2-29-12)," here.