How do I report an inactive life insurance in Germany that has not matured yet, no access to interests or capital gain until it matures?

[algneiding1]

No premiums apply, it's from a time when I still lived in Germany.

[bine22]

Foreign  life insurance is reportable as an asset on form 8938 (if you meet the threshold for filing this form) and on the FBAR form (filed separately from your return), if it as a cash value. <a rel="nofollow" target="_blank" href="https://www.irs.gov/businesses/comparison-of-form-8938-and-fbar-requirements">https://www.irs.gov/bu...>

[Marketstar · Accepted solution]

If your insurance policy did not yield dividends, interest or capital gains in 2017. it is not taxable or reportable.