For Form 8854, the IRS is generally looking for a reasonable and good-faith disclosure rather than an item-by-item inventory of household effects. If your “other assets” consist of personal silver items with a modest total value, it is usually acceptable to describe them in a grouped, plain-language way, such as “personal silver items,” and list the total fair market value. You are not typically expected to break this down into each plate or cup unless the items are individually valuable or collectible. There is no official IRS template for the attached statement, so a simple, clear list with a short description and estimated value is sufficient. The form does not set a specific dollar threshold for what counts as “substantial,” so the key is consistency and transparency based on fair market value.