What if my joint account owner has no U.S. taxpayer identification number?
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Short answer
If the joint owner has a U.S. ITIN instead of a Social Security number, enter the ITIN. If they have no U.S. number, enter their foreign taxpayer identification number. If they have neither, leave the field blank. You still report the account.Source 1
How the rule works
Part III Item 25 takes the principal joint owner's taxpayer identification number, which can be a U.S. or foreign number, and Item 25a its type. FinCEN says to leave blank any item for which no information is available.Source 1
Example
A U.S. citizen files for a foreign account jointly held with a spouse who has a foreign taxpayer identification number but no U.S. number. The filer enters the foreign number, selects the foreign TIN type, and completes the spouse's name and address.Source 1
What to check
Check which details you actually have before leaving a field blank. Don't invent a placeholder number.Source 1
Related questions
- Who is the principal joint owner when an FBAR account has three or more owners?
- How many joint owners do I enter on Form 114, and do I count myself?
- Can my spouse and I file one FBAR together?
- Can spouses file one FBAR if one spouse has signature authority over an employer's foreign account?
- How to file an FBARBSA E-Filing step by step, what you need and what happens after you submit.
Full rules and more examples: Joint accounts, spouses and children
Sources
Official sources used for this page.
Source 1: 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.
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