I'm not sure if there are existing topic on this but can't seem to find one, anyway am I required to file a form 8938 to report my accounts here even if I don't file a yearly annual tax due to being a recipient of a permanent partial disability wage loss benefit for over 10 years now ... Also what about CinFEN form 114 disclosing foreign bank accounts, do I have to file that too even though I have not been a taxpayer for over 10 years now ...