FBAR Filing Guide

Married to a non-US citizen? If you have joint foreign accounts, you must report them. Here's how joint filing works and what your spouse does (or doesn't) need to do.

A walkthrough of the BSA E-Filing system — from creating an account to uploading your FinCEN Form 114 XML and getting your BSA tracking ID.

Permanent residents have the same FBAR obligations as US citizens. If you kept accounts in your home country after immigrating, you likely need to file.

If you can sign checks or make transactions on a foreign account — even your employer's — you may need to report it. Here's how signature authority works.

From wrong exchange rates to forgotten accounts, these are the errors that trip up first-time and experienced FBAR filers alike.

Working remotely from another country? You probably have a local bank account — and an FBAR obligation. Here's what digital nomads need to know.

FinCEN requires you to keep FBAR-related records for 5 years. Here's exactly what to retain and how to organize it.

Foreign retirement accounts — pensions, provident funds, superannuation — may need to be reported on your FBAR. Here's how to determine if yours qualifies.

If you have foreign bank accounts totaling over $10,000 at any point during the year, you likely need to file. Here's exactly who's required to report.

Penalties for non-filing range from $16,536 per account (non-willful) to 50% of account balance or criminal prosecution. Here's what you need to know.

Both require reporting foreign accounts, but they go to different agencies with different thresholds. Here's how to know which ones you need to file.

The FBAR requires the maximum value of each account during the year. Here's how to calculate it correctly for different account types and currencies.