Fincen Form 114

Individuals filing the Report of Foreign Bank and Financial Accounts (FBAR)

NOTE: Fincen Form 114 is distinct from your Federal taxation filing and can not be submitted    together with your e-filed income tax return.

Who Must File an FBAR Form?

United States citizen that has a financial interest in or signature authority over foreign financial accounts must file an FBAR form if the aggregate value of the foreign financial accounts exceeds $10,000 at any time during the calendar year. For more about filing requirements, see Current FBAR form guidance on https://www.irs.gov/businesses/small-businesses-self-employed/report-of-foreign-bank-and-financial-accounts-fbar