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What if my spouse missed an FBAR in a previous year?

Updated

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Short answer

If your spouse had to file for a prior year and wasn't covered by the spousal exception, they should file the missing FBAR now. A joint tax return or your own FBAR doesn't cover their obligation.⁠Source 1⁠Source 2⁠Source 3

How the rule works

Check each reporting year: was your spouse a U.S. person, did they have reportable foreign accounts or authority, and did their aggregate value exceed $10,000? The spousal exception needs all the non-filing spouse's reportable accounts to be jointly owned with the filing spouse, a timely FBAR covering them, and a signed Form 114a.⁠Source 1⁠Source 2

Example

In 2024, two U.S.-person spouses jointly owned a foreign account worth $18,000. One spouse filed their own FBAR, but the couple didn't use the spousal exception. The other spouse should file a late 2024 FBAR. Neither FinCEN nor the IRS has published guidance on signing Form 114a after the due date to cover a past year. Don't backdate one.⁠Source 2⁠Source 3

What to check

File the late FBAR through BSA E-Filing and choose the reason it is late. If foreign income was also left off your tax returns and the failure wasn't willful, the IRS Streamlined Filing Compliance Procedures may apply. If the IRS has already contacted you, get qualified tax advice before filing.⁠Source 3⁠Source 4

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, Filing for Spouse (opens in a new tab)

    Three conditions for reporting jointly owned accounts on one spouse's FBAR and use of Form 114a.

    fincen.govChecked Back to text

  3. Source 3: IRS, Details on reporting foreign bank and financial accounts (opens in a new tab)

    Late FBAR reporting years, reasons for late filing, and distinction from correcting an earlier report.

    irs.govChecked Back to text

  4. Source 4: IRS, Streamlined Filing Compliance Procedures (opens in a new tab)

    Eligibility and requirements for the Streamlined procedures.

    irs.govChecked Back to text