@Lucka The IRS needs to know how much income you reported to pay the foreign tax.
For example: You paid $100 foreign tax. Great, The IRS needs to know which country and how much income you reported to them.
Always being careful if you need to report foreign accounts. Here is a comparison of the 8938 and FBAR requirements. The FBAR is not part of the tax return. It is filed separately. File FBAR through the Financial Crimes Enforcement Network.
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