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Taxpayer and spouse FBAR filing requirements for FinCEN Form 114
Taxpayer information on FinCEN Form 114 populates only when the taxpayer has separately owned accounts. Depending on account ownership, either the taxpayer or spouse is treated as the FBAR filer, and the non-filing spouse may be exempt from filing a separate FBAR if all jointly owned accounts are reported on the filing spouse's timely filed, electronically signed FBAR, and Form 114a is completed and maintained.
Taxpayer information on FinCEN Form 114 will only populate if the taxpayer has separately owned accounts.
note
If the only account is jointly owned and the spouse has no separate accounts, the taxpayer will be treated as the FBAR filer and only 1 Form 114/114a will print.
If the spouse has separately owned accounts, the return doesn't have taxpayer separately owned accounts, and there are taxpayer/spouse jointly owned accounts, then:
The spouse will be treated as the Filer of the FBAR.
One or more joint accounts will be reported on the spouses FBAR, and,
Only 1 Form 114/114a for the spouse (filer) will print.
The spouse of an individual who files an FBAR isn't required to file a separate FBAR if the following conditions are met:
- All the financial accounts that the non-filing spouse is required to report are jointly owned with the filing spouse.
- The filing spouse reports the jointly owned accounts on a timely filed FBAR electronically signed.
- The filers have completed and signedForm 114a, Record of Authorization to Electronically File FBAR’s(maintained with the filers’ records).
Otherwise, both spouses are required to file separate FBARs, and each spouse needs to report the entire value of the jointly owned accounts.
This article applies to:
- Product: GoSystem Tax RS
- Return type: 1040 Individual