Client filed 8938 (and also FBARs) using 50% values of the account because they are jointly owned with an NRA spouse.
But the spouse is not a US person and does not file form 8938 (not a specified person).
Note: The instructions offer no help at all. The IRS interactive tool says they do not need to amend:
https://www.irs.gov/help/ita/should-i-f ... ded-return
There is no tax difference, but should the 8938 be amended to avoid a possible accuracy $10,000 penalty? For how many years would you amend?