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Does my non-U.S. spouse need to file an FBAR for our joint account?

Updated

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Short answer

No. Only U.S. persons file FBARs. If your spouse isn't a U.S. citizen or resident, they don't file. You report the full value of the joint account on your own FBAR and list your spouse as principal joint owner.⁠Source 1⁠Source 2⁠Source 3

How the rule works

U.S. persons include U.S. citizens and U.S. residents, such as green-card holders and people who meet the substantial presence test. Marriage to a U.S. citizen doesn't make someone a U.S. person, and neither does an election under IRC 6013(g) or (h) to file a joint tax return.⁠Source 1⁠Source 4

Example

A U.S. citizen and a non-U.S.-person spouse hold a Dutch savings account worth $18,000. The U.S. citizen reports the full $18,000 and names the spouse as principal joint owner in Part III. The spouse doesn't file.⁠Source 2⁠Source 1

What to check

Confirm your spouse's status for the reporting year: a non-citizen can still be a U.S. resident for FBAR purposes. Then add the joint account at its full value to your own foreign accounts for the $10,000 test.⁠Source 4⁠Source 1

Related questions

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

Sources

Official sources used for this page.

  1. Source 1: 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

  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: eCFR, 31 CFR § 1010.350 — Reports of foreign financial accounts (opens in a new tab)

    Who has a reportable financial interest in accounts, the rule for owners of record and the definition of signature authority.

    ecfr.govChecked Back to text

  4. Source 4: 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