FBAR Signature Authority Accounts

Signature authority means you can control the disposition of money in the account by direct communication with the bank (31 CFR 1010.350(f)). Those accounts count toward the $10,000 aggregate and are reported in their own part of Form 114, even though the money isn't yours. Some employees of regulated companies are exempt; check the instructions.

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.