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What if I forgot to identify my spouse as a joint owner on a filed FBAR?

Updated

Checked against official sources on How we check

Short answer

To correct any detail on a filed FBAR, including a missing joint owner, file a complete new FBAR. Mark it as amended, move the account to Part III and add your spouse as principal joint owner.⁠Source 1⁠Source 2

How the rule works

The amended FBAR covers the same reporting year and references the original report's BSA Identifier. If you can't find the identifier, enter 14 zeros (00000000000000). This is a correction, not a late filing: you filed the year's FBAR, and it contained an error.⁠Source 1⁠Source 3

Example

Your 2025 FBAR listed a foreign account but not your spouse as joint owner. You discover the error after submission. File a complete amended 2025 FBAR in BSA E-Filing, list the account in Part III and name your spouse as principal joint owner.⁠Source 1⁠Source 2

What to check

Find your original acknowledgement and BSA Identifier, then file the amended FBAR. If your spouse also needed to file and wasn't covered by the spousal exception, that is a separate missing FBAR, which your spouse files as a late FBAR rather than an amendment.⁠Source 1⁠Source 4⁠Source 5

Related questions

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

Sources

Official sources used for this page.

  1. Source 1: IRS, How to report foreign bank and financial accounts (opens in a new tab)

    Complete amended FBAR procedure, the Amended box and use of the prior BSA identifier.

    irs.govChecked Back to text

  2. Source 2: 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

  3. Source 3: 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

  4. Source 4: 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

  5. Source 5: IRS, Details on reporting foreign bank and financial accounts (opens in a new tab)

    Late FBAR reporting years, reasons for late filing, and distinction from correcting an earlier report.

    irs.govChecked Back to text