Foreign deposit account - maximum value (USD at 12/31 Treasury rate)

149,567

engine v3

not yet verified ⚑ FOREIGN-FILINGS · open 2024: 151,880 (−2,313)

How this number was built

R-8938 Specified foreign financial assets (Form 8938) at the year-end Treasury exchange rate.

Sources (2) — where the inputs came from

Sparbanken Norrland - 2025 year-end statement (Swedish, SEK)

D36 · page 1 · field max_balance_sek · “Highest balance 2025 (SEK)”

read as “1,452,300.00” → 1,452,300 99%

View in document

SEK per USD (2025 year end)

9.71

ref:fx.SEK.2025_year_end

Flows into

F8938.req

Independent checks

Filings outside this return identifiedNeeds judgment

Max value 149,567 USD: FBAR (FinCEN 114) required - outside our engagement (D01), client said they filed 2024 themselves. The account came from an inheritance from Birgitta Lindqvist in 2023 (D36); the prior preparer's open item 'Form 3520 for 2023 - no note of resolution' (D07) is still open: a late 3520 carries a penalty of up to 25% of the gift.

Method: Max balance at the Treasury year-end rate; account history on the statement; prior preparer's open items.

Open check →

History — nothing is overwritten

v1 · 2026-03-04: 149,567v2 · 2026-03-19: 149,567v3 · 2026-06-23: 149,567

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Evidence & discussion

↗ Prior year: 2024 F8938 - Form 8938 maximum value of foreign deposit account

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