Interest and dividends are from Schedule B
If the dividends are from 1099-B you don't have to report these in form 8938.
The accounts are maintained by US financial institutions.
- if you are required to file Form 8938, you do not have to report financial accounts maintained by:
- a U.S. payer (such as a U.S. domestic financial institution),
- the foreign branch of a U.S. financial institution, or
- the U.S. branch of a foreign financial institution.
You must report your financial accounts maintained by a foreign financial institution in 8938.
Click on the link for more information
Form 8938
