FBAR vs Form 8938: Which Do You File?

The FBAR (FinCEN Form 114) is filed separately with FinCEN once your foreign accounts' maximum values add up to more than $10,000. Form 8938 is attached to your income tax return and has higher thresholds: for an unmarried US resident, more than $50,000 on the last day of the year or $75,000 at any time; double that for married filing jointly; and $200,000 / $300,000 (single) or $400,000 / $600,000 (joint) if you live abroad (IRS comparison of Form 8938 and FBAR requirements). Filing one doesn't replace the other.

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.