Should I include my foreign retirement plan on my tax return?

[2017jpx]

Is a foreign retirement plan considered as a foreign financial asset?

[RichardG]

If you're receiving a pension or a "Social Security" type of benefit from a foreign government, that's not considered a foreign financial asset.  Otherwise, the plan may be require reporting on Form 8938 and FinCen 114.  Please follow this link for a summary of the reporting requirements for these two forms.  https://www.irs.gov/businesses/comparison-of-form-8938-and-fbar-requirements