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FBAR Guard

Does my non-U.S. spouse need an FBAR if they have a U.S. Social Security number?

Updated

Checked against official sources on How we check

Short answer

Having an SSN doesn't make someone a U.S. person. Your spouse files an FBAR only if they are a U.S. citizen or resident for the year and meet the filing test.⁠Source 1⁠Source 2

How the rule works

A non-citizen can be a U.S. resident for FBAR purposes, for example as a green-card holder or under the substantial presence test. Holding an SSN isn't one of the tests. Establish your spouse's citizenship or residency, their foreign accounts and the aggregate value.⁠Source 1⁠Source 3

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

Determine whether your spouse was a U.S. citizen or resident in the reporting year. A tax treaty position that treats them as a non-resident for income tax doesn't change their FBAR residency.⁠Source 3⁠Source 2

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: 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

  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