I have a client who is married to a US citizen, resides now in the US and is filing a joint return with his spouse for 2019.  He owns a Tax Free Savings Account in Canada.  We will report income from the TFSA on the 1040 but are there any other required filings besides the FinCen Form 114?  I am seeing conflicting opinions as there doesn't seem to be anything definitive released by the IRS.  Either to file Form 8858 or 3520 and/or 3520-A.  Any help with determining this would be greatly appreciated!

Thank you!