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Can my spouse and I file one FBAR together?

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Short answer

Yes, but only under the spousal exception. Every foreign account the non-filing spouse must report has to be jointly owned with the filing spouse. The filing spouse reports those joint accounts on a timely, electronically signed FBAR, and both spouses complete and sign Form 114a.⁠Source 1

How the rule works

Each U.S. person who meets the filing test normally files their own FBAR. The spousal exception lets one report cover both spouses when all three conditions are met. The filing spouse lists the joint accounts in Part III and names the non-filing spouse as principal joint owner. Form 114a stays in your records; it isn't submitted with the FBAR.⁠Source 2⁠Source 3⁠Source 4

Example

Two U.S.-person spouses share foreign checking and savings accounts, and neither has other foreign accounts. If they must file, one spouse can report both joint accounts on time while they keep the signed Form 114a. If the non-filing spouse also had an account in their own name that they must report, the exception wouldn't apply.⁠Source 1

What to check

List every account and any signature authority for each spouse separately, then check the three conditions. If a condition fails, each spouse who must file submits their own FBAR and reports the full value of each jointly owned account.⁠Source 5⁠Source 3

Related questions

Full rules and more examples: Joint accounts, spouses and children

Sources

Official sources used for this page.

  1. Source 1: FinCEN, Filing for Spouse (opens in a new tab)

    Three conditions for reporting jointly owned accounts on one spouse's FBAR and use of Form 114a.

    fincen.govChecked Back to text

  2. Source 2: IRS, Report of Foreign Bank and Financial Accounts (FBAR) (opens in a new tab)

    U.S.-person and $10,000 tests, spousal exception, irrelevance of income-tax filing status and extensions for certain employees and officers.

    irs.govChecked Back to text

  3. Source 3: FinCEN, Reporting Jointly Held Accounts (opens in a new tab)

    Part III instructions, full account values, joint owner count, principal joint owner identity and blank items.

    fincen.govChecked Back to text

  4. Source 4: FinCEN, Form 114a — Record of Authorization to Electronically File FBARs (opens in a new tab)

    Authorization and recordkeeping for spousal or third-party electronic filings.

    fincen.govChecked Source updated Back to text

  5. Source 5: IRS, Internal Revenue Manual 4.26.16 — FBAR (opens in a new tab)

    Financial interests, signature authority, U.S. residency (including 6013(g)/(h) elections and treaties), family attribution, spousal filing, Form 114a parts and amended-FBAR identifiers.

    irs.govChecked Source updated Back to text