Topic library
FinCEN 114
10 resources covering fincen 114 for Americans living or filing abroad.
Blog
July 30, 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
July 30, 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
July 30, 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
July 30, 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
March 21, 2026FBAR for Ecuador Bank Accounts, CDs, and Property Sales
Organize Ecuador deposit certificates, account statements, interest records and prior filings for a U.S. reporting review.
Blog
March 16, 2026FBAR Late Filing and Reasonable Cause: Current Options for 2026
Missed an FBAR? There is no official amnesty. How reasonable cause, delinquent submission and streamlined procedures compare — and which one fits.
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February 26, 2026Missed FBARs for Years? Where to Start Before Filing
Missed years of FBARs? Separate account reports from tax returns, gather the right records, and understand why filing years and penalty treatment depend on your facts.
Blog
February 26, 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
February 9, 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
February 5, 2026Do You Actually Need to File FBAR? The $10,000+ Mistake Americans Abroad Keep Making
If your foreign accounts total $10,000 at any point, you likely must file. How to check the rule — and fix late or missing FBARs before penalties start.