This section lists the table of contents for §§1.6038D–1 through 1.6038D–8. (a) In general. The following definitions apply for purposes of section 6038D and the regulations—(a) Reporting requirement—(1) In general. Except as otherwise provided, a specified person that has any interest in a specified foreign financial asset during the taxable year must attach Form 8938, ‘‘Statement of Specified Foreign Financial Assets,’’ to that specified person’s annual return for the taxable year to report the information required by section 6038D and §1.6038D– 4 if the aggregate value of all such assets exceeds—