Does my non-U.S. spouse need an FBAR if they have a U.S. Social Security number?
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Short answer
How the rule works
Example
A non-citizen spouse received an SSN during an earlier period in the United States but now lives abroad. The SSN doesn't decide the current FBAR question. What matters is the spouse's status for the reporting year and their foreign accounts.Source 1
What to check
Related questions
- Does my non-U.S. spouse need to file an FBAR for our joint account?
- Must I report foreign accounts owned solely by my non-U.S. spouse?
- 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?
- Reportable foreign accountsWhich account types go on the FBAR, which don't, and the exceptions.
Full rules and more examples: Joint accounts, spouses and children
Sources
Official sources used for this page.
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.
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Source 2: 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.
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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.
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