If you have any interest (income, losses, gains, deductions, proceeds, and distributions) in any foreign asset higher than $50,000 USD on the last day of the tax year or $75,000 USD at any time during the year, you have to file a Form 8928.
Uma unentshisekelo (inzuzo, ukulahlekelwa, ukuzuza, ukukhishwa, ukutholakala, nokusabalalisa) kunoma iyiphi ifa langaphandle eliphakeme kune $ 50,000 USD ngosuku lokugcina lonyaka wentela noma i-$ 75,000 USD noma kunini phakathi nonyaka, kufanele faka ifomu 8928.