Domestic Entity filers for tax year 2012 are not required to file Form 8938. The IRS anticipates issuing regulations in the future that will require a domestic entity to file Form 8938; but, until such regulations are issued, only individuals must file Form 8938.  (Source: IRS QuickAlert for Tax Professionals)

For more information, contact our office at (916) 488-8501 or visit the FATCA section of the IRS website.