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IRSCredits & Incentives (8800/8900 Series)

Official form guide

Form 8916A: 8916-A

IRS Form 8916-A is a continuation sheet for Form 8916, used by certain domestic entities to report additional specified foreign financial assets when the lines on Form 8916 are insufficient. It captures the same asset details as Form 8916 and is attached to the entity's income tax return. The form is filed only when needed to complete the FATCA reporting requirement for corporations, partnerships, or trusts.

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Form Overview

IRS Form 8916A - 8916-A

IRS Form 8916-A is a continuation sheet for Form 8916, used by certain domestic entities to report additional specified foreign financial assets when the lines on Form 8916 are insufficient. It captures the same asset details as Form 8916 and is attached to the entity's income tax return. The form is filed only when needed to complete the FATCA reporting requirement for corporations, partnerships, or trusts.

The form collects details for each additional foreign financial asset: description, identifying number (account or securities), maximum value during the year, type of asset (bank account, securities, etc.), and whether the asset is held directly or through an entity.

Risk Radar

Scan points
  • 1Using an outdated edition can cause the IRS to reject the submission.
  • 2Using an outdated edition of the form
  • 3Filing the continuation sheet when Form 8916 has sufficient lines
  • 4Omitting required asset descriptions or identifying numbers
  • 5Reporting incorrect maximum values

Plain English

Think of Form 8916-A as an extra page you attach when you run out of space on Form 8916. It lets a corporation, partnership, or trust list more of its foreign bank accounts, stocks, or other foreign assets. You only file it if the main form doesn’t have enough lines for all the assets you need to report.

Submission Date

  • Filing date: 2019-12-10 22:13:42
  • Preparation window: collect IDs, supporting records, and signatures in advance.
  • Final review: verify names, dates, and required fields before submission.

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Glossary Terms

foreign assetsinsufficientpartnershipincome taxfinancialmaximumforeignentity

Hover a term to preview the meaning.

What this form is for

  • Use when Form 8916 lines are insufficient for all foreign assets
  • Do not use if you are an individual taxpayer (use Form 8938 instead)
  • Check the Form 8916 instructions to confirm filing thresholds

Form selector

Use this form or another form?

Individual taxpayer with specified foreign financial assets

Reports FATCA for individuals

✓ Verify filing threshold before completing

Form 8938

Partnership reporting foreign partnership interests

Reports certain foreign partnerships

✓ Confirm if partnership qualifies for Form 8865 filing

Form 8865

Corporation with controlled foreign corporation income

Reports information about foreign corporations

✓ Review thresholds for Form 5471 filing

Form 5471

Deadline or filing window

Form 8916-A follows the deadline of the entity’s income tax return. For calendar‑year corporations, the deadline is March 15 (with extensions to September 15); for partnerships and S corporations, it is March 15 (with extensions to September 15); for trusts and estates, it is April 15 (with extensions to September 30). There is no separate deadline for the continuation sheet itself.

Checklist

What you need before filling it out

1

Description of asset

Account statement or securities statement · Financial institution records

⚠ Omitting description✕ Medium
2

Identifying number (account or CUSIP/ISIN)

Account statement or brokerage confirmation · Financial institution records

⚠ Wrong number✕ High
3

Maximum fair market value

Year‑end statements or periodic valuations · Financial institution or broker

⚠ Using average value instead of maximum✕ Medium
4

Type of asset (bank, securities, other)

Account agreement or product disclosure · Financial institution

⚠ Misclassifying asset type✕ Low
5

Entity that holds the asset (direct vs. indirect)

Ownership documents or partnership agreements · Internal records

⚠ Not indicating indirect holdings✕ Medium
6

Signature of authorized officer

Signed tax return · Internal approval process

⚠ Missing signature✕ High

Before you submit

  1. 1Verify that Form 8916 lines are insufficient for all foreign assets
  2. 2Complete every required line on Form 8916-A
  3. 3Check that asset descriptions match supporting documents
  4. 4Confirm maximum values are correct and based on year‑end statements
  5. 5Attach Form 8916-A directly behind Form 8916
  6. 6Attach both forms to the entity’s tax return
  7. 7Ensure the tax return is signed by an authorized officer, partner, or trustee
  8. 8Confirm the correct mailing address for the return type
  9. 9Keep a copy of the completed forms and supporting documents for records

How to file this form

  1. 1Determine if continuation sheet is needed
  2. 2Gather statements for each additional foreign asset
  3. 3Fill out Form 8916-A with description, ID number, max value, type
  4. 4Attach Form 8916-A to Form 8916
  5. 5Attach the combined forms to the entity’s tax return
  6. 6Sign and file the return by the applicable deadline

Known limitations

  1. 1Form 8916-A only supplements Form 8916; it cannot be filed alone
  2. 2The form does not calculate penalties or thresholds; those are determined elsewhere
  3. 3Electronic filing may require the continuation sheet to be included as a PDF attachment
  4. 4The form does not replace Form 8938 for individual taxpayers

Field map

Compact field-by-field guide

6 fields

Entity Info

1 items

Taxpayer Name and TIN

Name and taxpayer ID of the entity claiming the credit.

Requiredtext

Credit Info

1 items

Credit Type

Type of credit or incentive being claimed.

Requiredselect

Calculation

2 items

Qualifying Amount

The base amount used to calculate the credit.

Requiredamount
Credit Amount

Calculated credit amount after applying formulas and limitations.

Requiredamount

Certification

1 items

Supporting Information

Detailed breakdown supporting the credit calculation.

text

Signatures

1 items

Signature

Sign and date the form.

Requiredsignature
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Current form status
IRS

Not clearly stated in the provided official source

What changed or needs a fresh check

  • Edition date (look for year at bottom of form)
  • Fee (none)
  • Mailing address (depends on tax return type)
  • Signature requirement (authorized officer, partner, or trustee)
  • Attachment sequence (after Form 8916, before tax return)
  • Check IRS.gov for the latest revision before filing

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Quick Facts

Certain domestic entities—corporations, partnerships, and trusts—that are required to file Form 8916 because they hold specified foreign financial assets above the reporting thresholds. If you are an individual taxpayer, you do not use this form.
The form collects details for each additional foreign financial asset: description, identifying number (account or securities), maximum value during the year, type of asset (bank account, securities, etc.), and whether the asset is held directly or through an entity.
File Form 8916-A together with Form 8916 and the entity’s income tax return (Form 1120, 1065, 1041, etc.) by the return’s due date, including any extensions. There is no separate deadline; it follows the tax return deadline.
Attach the completed Form 8916-A behind Form 8916, then attach both to the entity’s tax return and mail the package to the IRS address designated for that return type (or e‑file if the return is filed electronically).
Missing or inaccurate information on Form 8916-A can lead to FATCA penalties, interest, and possible audits because the IRS uses these forms to verify foreign asset reporting. Incomplete reporting may also cause the return to be considered incomplete.
First, determine if you need more lines than Form 8916 provides. If so, complete Form 8916-A with the same information required on Form 8916 for each extra asset. Attach the continuation sheet to Form 8916, then attach both to the entity’s tax return. Sign the return as required (authorized officer, partner, or trustee) and file by the applicable deadline.

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After you file

  1. 1Retain a copy of the filed Form 8916-A and Form 8916
  2. 2Keep supporting statements and valuations for at least three years
  3. 3Monitor IRS notices for any requests for additional information
  4. 4Update records if any foreign asset information changes in subsequent years
  5. 5Confirm receipt of filing if using certified mail or electronic acknowledgment

Sources

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Common confusion points

Confusion: Thinking Form 8916-A replaces Form 8916

Why: Both have similar names

→ Safe check: Verify you are completing Form 8916 first

Confusion: Believing individuals must file this form

Why: Misreading FATCA requirements

→ Safe check: Remember individuals use Form 8938

Confusion: Using the form to report domestic assets

Why: Assuming all assets go on the form

→ Safe check: Only specified foreign financial assets belong here

Confusion: Filing the continuation sheet without Form 8916

Why: Overlooking the attachment requirement

→ Safe check: Always attach Form 8916-A to Form 8916

Confusion: Using an old edition because it looks similar

Why: Not checking revision date

→ Safe check: Look for the year at the bottom before printing

Confusion: Assuming the form has a separate deadline

Why: Missing the link to tax return deadline

→ Safe check: Follow the deadline of the entity’s income tax return

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Source transparency

Copyright & Licensing - US Government Forms

Independent guide

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Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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