I'm currently filling out form 8938, "Statement of Specified Foreign Financial Assets", and have come to Part III:
Broadly speaking, there is an "Amount" column and a "Where reported" one. I have earned no interested, and according to Do I include small amounts of interest on my taxes if they didn't send a 1099-INT? I don't have to report it. Can I therefore simply fill out "0.00" for (c) and leave (d) blank? Or do I have to file a form 1099-INT with only zeroes on it? (This is not clear to me from the instructions).