Substantial Presence And Form 8938 For U.S. Taxpayers who are considered to be U.S. persons for tax purposes, they may have to file a Form 1040 — along with various international information reporting forms if any year that they have foreign accounts, assets, or investments to disclose and meet the threshold filing requirements for reporting. […] The post Substantial Presence and Form 8938, Who Must File, Exceptions appeared first on Form 8938 & FATCA: Foreign Asset Reporting | Global T...