“그리고, TD F 90-22.1 와 Form 8938 두개의 양식이 있는데 각각 어떤 용무인가요?”----> You may need to fill out Treasury Department Form 90-22.1 every year if you own, or have an interest in, any foreign bank accounts or other types of financial accounts based outside the US. This report is separate from your income tax return, although the two reports can be interrelated. You must report accounts you hold in the Korean bank and other financial institutions in Korea if your total balance across all your accounts is $10,000 or greater at any time during the year.

This is true both of accounts for which you are the owner and accounts over which you are not the owner but have authority to conduct transactions on behalf of the account owner. Income generated inside of these foreign financial accounts is also reported on your income tax return in the year the income is earned. The FBAR is due by June 30 of the year following the year that the account holder meets the $10,000 threshold. The granting, by IRS, of an extension to file Federal income tax returns does not extend the due date for filing an FBAR. Form 8938 (Statement of Specified Foreign Financial Assets) is to be filed with your US expat taxes by expats with certain types of financial assets or foreign bank accounts if they are above the applicable threshold. The thresholds vary on filing status.“Form 8938 is required when the total value of specified foreign assets exceeds certain thresholds. For example, a married couple living in the U.S. and filing a joint tax return would not file Form 8938 unless their total specified foreign assets exceed $100,000 on the last day of the tax year or more than $150,000 at any time during the tax year.”For a single taxpayer, the threshold is $50,000.These thresholds are higher for those dual citizens or expats who have established residency in a foreign country. For example, if the same married couple mentioned above were Canadian citizens, they would not file Form 8938 unless their assets valued more than $400,000 on the last day of the tax year or, at any given moment, they had more than $600,000 in financial assets overseas.Note that Form 8938 does not replace the requirements of the FBAR (Form TD-F 90-22.1) which is filed with the US Department of the Treasury. Form 8938 is submitted to the IRS with your US expat taxes; it is a separate reporting requirement. If you are required to file Form 8938, you are also going to need to file the FBAR with US Department of the Treasury (if your assets are in financial accounts). That being said, just because you file the FBAR does not mean you need to send Form 893http://www.irs.gov/pub/irs-pdf/f8938.pdf8 with your US expat taxes.
Please visit the IRS Website; http://www.irs.gov/pub/irs-pdf/f8938.pdf
http://www.irs.gov/pub/irs-pdf/f90221.pdf
FATCA(The Foreign Account Tax Compliance Act) ALSo requires foreign banks to find any American account holders and disclose their balances, receipts, and withdrawals to the US IRS, or be subject to a 30% withholding tax on income from US financial assets held by the banks.Owners of these foreign-held assets must report them on a new Form 8938 along with US tax returns if they are worth more than US$50,000; a higher reporting threshold applies to overseas residents. Account holders would be subject to a 40% penalty on understatements of income in an undisclosed foreign financial asset. It closes a tax loophole that investors had used to avoid paying any taxes on dividends by converting them into dividend equivalents.