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posted Jun 1, 2019 4:44:09 AM

On Form 8938, is a Life Insurance policy considered to be a Deposit Account for Part I of the form?

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Level 6
Jun 1, 2019 4:44:11 AM

This would not be considered a deposit account for Part I.  However, a life insurance policy could be considered a Foreign Financial Asset for Part II if the policy has a cash surrender value.

Click the IRS link below for common FAQs on Form 8938.

https://www.irs.gov/businesses/corporations/basic-questions-and-answers-on-form-8938