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FBAR Review Flowchart
A printable review path and account-record checklist to prepare for an FBAR conversation.
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Get the printable resource. Filing updates are a separate, optional choice.
1. Identify the person and accounts
- Are you a U.S. person with foreign accounts? If unsure, ask a qualified preparer before deciding.
- Record whether you own an account, share ownership, or have signature authority.
- Keep account details in a private folder, not in ordinary email or a public form.
2. Gather balance records
- Collect statements for the full calendar year for all potentially reportable accounts.
- An aggregate value exceeding $10,000 at any time in the calendar year is a key FBAR filing trigger.
- If account coverage, valuation, or exceptions are unclear, request a review rather than assume no filing is needed.
3. Choose the next review step
- Current-year filing question: ask your preparer to confirm whether filing is required and which accounts belong on the report.
- Missing prior years or a notice: have the facts reviewed before choosing a correction route.
- Keep the filing acknowledgement with the supporting records. FBAR is separate from your income tax return; other reporting can also apply.
Bring to the review
- Calendar year and a list of potentially reportable accounts.
- Ownership and signature-authority facts.
- Full-year statements and any prior FBAR acknowledgements.
- Questions about joint accounts, pensions, business accounts, or missing records.
Use this to prepare for a review.
This resource helps organize records and questions. It does not determine filing requirements, eligibility for relief, tax treatment, or your deadlines. Keep completed worksheets private and use the secure process agreed with your preparer.
Want help with the next step?
Review FBAR Done for You, including its scope, fee, and exclusions. You can request written help without scheduling a call.
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