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APPENDIX C Part II Fish and Wildlife Service Memorandum (January 4, 2005) United States Department of the Interior FISH AND Wildlife SERVICE New Mexico Ecological Services Field Office 210fi0suna
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Part II of Form 8938 is used to report specified foreign financial assets.
Any U.S. individual or entity that meets the threshold requirements for reporting specified foreign financial assets is required to file Part II of Form 8938.
Part II of Form 8938 asks for detailed information about each specified foreign financial asset, including the maximum value of the asset during the year.
The purpose of Part II of Form 8938 is to provide the IRS with information about specified foreign financial assets held by U.S. taxpayers.
Information such as the type of asset, account number, name of the financial institution, and maximum value of the asset during the year must be reported on Part II of Form 8938.
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