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IRS.gov Website
Instructions for Form 1040-EZ
taxmap/instr/i1040ez-005.htm#en_us_publink1000292464

Foreign Financial Assets(p4)

rule
If you had foreign financial assets in 2013, you may have to file Form 8938 with your return. If you have to file Form 8938, you must use Form 1040. You cannot use Form 1040EZ. For more information about foreign financial assets and the requirements for filing Form 8938, see the Instructions for Form 8938.