FBAR Reporting
It’s time for the required filing for the Report of Foreign Bank and Financial Accounts (FBAR). Any resident (Not applicable to NR) individual with total amount of $10,000 for all his/her oversea accounts will need to report every account via this website. Please see the difference in attached comparison of FBAR requirement and F8938 requirement. Please make sure you file the FBAR via this website by deadline (April 18, 2017): http://bsaefiling.fincen.treas.gov/NoRegFBARFiler.html
Form 8938
Instruction https://www.irs.gov/pub/irs-pdf/i8938.pdf
Gift Letter Sample
You can use the form as a sample letter: Gift Form To whom it may concern
Form 3520
Instruction https://www.irs.gov/pub/irs-pdf/i8938.pdf