I'm currently filling out form 8938, "Statement of Specified Foreign Financial Assets", and have come to Part III:

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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).


(Necro, but anyway)

As an individual taxpayer, you don't ever fill out 1099-INT, and you file a copy of it only in the very rare case backup withholding was applied to the interest payments you received (and not even then if you e-file). And a foreign bank isn't required to (file and) send you 1099-INT even in situations where a US bank (or other financial institution) would.

When you do receive taxable interest, whether or not you received 1099-INT for it, you report that income in box 8a of 1040 or 1040A. If the total is over $1500 or certain other conditions apply -- and having a foreign account is one such condition -- you also fill out Schedule B with the individual item(s) and source(s). So if you did have interest you would point to Schedule B.

But since you don't have interest, you don't put anything here. Instead in Part V you check box 3d "No tax item reported in Part III for this asset".

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