Topic library
FinCEN 114
10 resources covering fincen 114 for Americans living or filing abroad.
Blog
30 luglio 2026Do I Report Closed Foreign Accounts on the FBAR?
A foreign account closed during the year can still be relevant to the year's FBAR analysis because the filing test uses maximum values during the calendar year rather than only year-end balances. Learn the rules for reporting closed accounts.
Blog
30 luglio 2026FBAR and Cryptocurrency: Do Foreign Crypto Exchanges Need to Be Reported?
Cryptocurrency on foreign exchanges creates FBAR and tax reporting questions. Learn FinCEN's current rules for crypto, which foreign accounts count, and what expat crypto investors must do.
Blog
30 luglio 2026FBAR Joint Accounts: How Married Expats Report Shared Foreign Bank Accounts
Married couples with joint foreign bank accounts must understand FBAR joint filing rules, spousal exceptions, and when each spouse must file separately. Complete guide for expat couples.
Blog
30 luglio 2026FBAR Signature Authority: When You Must Report Accounts You Don't Own
Signature authority on foreign business accounts, family accounts, or employer accounts creates FBAR filing obligations even if you don't own the funds. Learn the rules and exceptions.
Blog
21 marzo 2026FBAR for Ecuador Bank Accounts, CDs, and Property Sales
How U.S. taxpayers in Ecuador should analyze bank and cooperativa accounts, CDs or pólizas, FBAR aggregation, interest income, and related property-sale reporting questions.
Blog
16 marzo 2026FBAR Late Filing and Reasonable Cause: Current Options for 2026
Missed the FBAR deadline? There is no official FBAR amnesty program. Learn how current IRS late-filing guidance, reasonable-cause analysis, and streamlined procedures fit together.
Blog
26 febbraio 2026Delinquent FBAR: How to File Late and Review Penalty Risk
Missed FBAR filings? Current IRS guidance says to file late FBARs as soon as possible. Learn the filing steps, reasonable-cause factors, and when streamlined procedures may apply.
Blog
26 febbraio 2026FBAR Deadline 2026: April 15 (Auto-Extended to October 15)
The 2026 FBAR deadline is April 15 with an automatic extension to October 15 — no form required. $10,000 threshold, penalties, and how to catch up.
Blog
9 febbraio 2026FBAR vs FATCA: Differences & Do You Need Both?
FBAR and FATCA are separate U.S. reporting systems. FBAR tests reportable foreign financial accounts; FATCA (Form 8938) tests specified foreign financial assets. Learn how they differ and where the full comparison lives.
Blog
5 febbraio 2026Do You Actually Need to File FBAR? The $10,000+ Mistake Americans Abroad Keep Making
If your foreign accounts hit $10,000 for even one day, you likely must file. Here is how to check — and fix it before the IRS does. Penalty exposure depends on the applicable law, the filing period, and the facts.