FATCA (or the HIRE Act) requires US citizens to

FATCA (or the HIRE Act) requires US citizensStreet signs pointing to Facta and the facts – Best Places In The World To Retire – International Living to file a new form on their tax returns called the 8938.   It is a disclosure form of all foreign financial assets, and includes everything but property held in your own name and gold held in your own name.   All other financial assets, trusts, companies, LLC's, stocks, partnerships, etc., must be disclosed on this form. 
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