Comparison of Form 8938 and FBAR Requirements (Sep. 2013)

The new Form 8938 filing requirement does not replace or otherwise affect a taxpayer’s obligation to file Form TD F 90-22.1 (Report of Foreign Bank and Financial Accounts). Individuals must file each form for which they meet the relevant reporting threshold.

See more at http://www.irs.gov/Businesses/Comparison-of-Form-8938-and-FBAR-Requirements#!