If you and your spouse are filing together, you usually need only one Form 8938 for the tax return. This form should include information for both your and your spouse's foreign financial assets.
If the assets belong to your spouse, their name should be clearly indicated in the description section of the form, even if the primary taxpayer's name and SSN appear at the top of the form. While the name and SSN at the top will belong to the primary filer (you in this case), it's perfectly acceptable for the assets to be listed as belonging to your spouse. Use the "Other Information" fields or description areas in Part V to specify which accounts are your spouse’s.
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