Individuals Filing the Report of Foreign Bank & Financial Accounts (FBAR) To file the FBAR as an individual, you must personally and/or jointly own a reportable foreign financial account that requires the filing of an FBAR (FinCEN Report 114) for the reportable year. There is no need to register to file the FBAR as an individual.
Have a foreign bank account? You may be required to file an FBAR. Here is a plain-language guide to what it is, the $10,000 threshold, the deadline, and how to catch up if you are behind.
Who Must File the FBAR? A United States person that has a financial interest in or signature authority over foreign financial accounts must file an FBAR if the aggregate value of the foreign financial accounts exceeds $10,000 at any time during the calendar year. The full line item instructions are located at FBAR Line Item Instructions.
A practical guide to FBAR Form 114, covering who needs to file, which foreign accounts to report, key deadlines, and options for late or missed filings.
Complete 2026 FBAR filing guide for FinCEN Form 114. Covers who must file, the $10,000 threshold, deadlines, willful vs non-willful penalties, and Streamlined Filing options for late filers
The number and/or other designation of the account FBAR filing cost Filing your FBAR with H&R Block Expat Tax Services will help save you time and won’t break the bank. Starting at $49, you can file an FBAR as an add-on to your DIY tax preparation.
Forbes: Understanding FATCA: Why File An FBAR And Form 8938 As An Expat Abroad
Understanding FATCA: Why File An FBAR And Form 8938 As An Expat Abroad