FBAR Joint Accounts and Form 114a

On an FBAR, a joint owner reports the full maximum value of a jointly owned account, not their share (FinCEN Form 114 instructions). A spouse doesn't need a separate FBAR if all of their reportable accounts are jointly owned with the filing spouse, the filing spouse reports them all, and both sign Form 114a. Otherwise each spouse files their own.

Last reviewed 2026-10-29. General information, not filing, tax or legal advice. Check FinCEN's Form 114 instructions or a tax professional before you file.