US: IRS notifies taxpayers that domestic entities will not be required to report specified foreign financial assets on Form 8938 for tax years beginning before 31 December 2012 [TAX ALERT]
February 22, 2013The IRS and Treasury announced in Notice 2013-10 that domestic entities will not be required to report interests in specified foreign financial assets on Form 8938 under Section 6038D for any tax year that begins before 31 December 2012. This notice does not affect the obligation of individuals to file.
Further details are available from the Ernst & Young Tax Alert which can be accessed using the link below:
Questions or comments? Contact T Magazine and Ernst & Young
Related content
![US IRS issues fourteenth Annual APA report for 2012 [TAX ALERT]](http://tmagazine.ey.com/wp-content/uploads/2010/06/Search-NewsPicture.jpg "fallback")
The US IRS issued the fourteenth annual Advance Pricing Agreement (APA) report (the Report) on 25 March 2013, in Announcement 2013-17. The Report provides an updated …
The US Internal Revenue Service (IRS) and the US Treasury Department have issued a notice requesting comments on IRS Form 8865 (Return of US Persons …
The Service recently revised Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund (rev. December 2012) and …
On 6 December 2012, the Internal Revenue Service (IRS) published revised 2012 Form 8865, Return of US Persons With Respect to Certain Foreign Partnerships and …
Loading ...