Must I report foreign accounts owned solely by my non-U.S. spouse?

An account in your spouse's sole name is reportable for you in only two situations. Either your spouse holds it on your behalf, as your agent or nominee, or you can move money from it by instructing the bank directly.⁠^{[1]Source 1}⁠^{[2]Source 2}

Your non-U.S.-person spouse has a personal foreign account in their sole name. You are not a signatory, the account isn't held for you, and you can't instruct the bank. The account doesn't go on your FBAR.⁠^{[1]Source 1}⁠^{[2]Source 2}

Check the account title, the bank's mandate and whether your spouse holds any of the money on your behalf. The FBAR regulation defines a financial interest by the name on the account, agent or nominee arrangements and ownership of entities or trusts. It doesn't mention marital property regimes, such as community of property. Include any account you can instruct the bank to pay from, even without ownership.⁠^{[1]Source 1}⁠^{[2]Source 2}