Topic library
FinCEN 114
10 resources covering fincen 114 for Americans living or filing abroad.
Do I Report Closed Foreign Accounts on the FBAR?
Closed foreign bank accounts still trigger FBAR reporting if they were open during the calendar year and contributed to the aggregate $10,000 threshold. Learn the rules for reporting closed accounts.
FBAR 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.
FBAR 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.
FBAR 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.
FBAR for Ecuador Bank Accounts, CDs, and Property Sales
US expats in Ecuador with CDs at JEP, CPN, or Banco del Pacífico must file FBARs and report interest income. Property sales trigger capital gains too.
FBAR 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.
Delinquent 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.
FBAR 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.
FBAR vs FATCA: Differences & Do You Need Both?
FBAR and FATCA both require reporting foreign accounts but have different thresholds, forms & agencies. Learn which applies to you and stay compliant in 2026.
Do 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. Miss it and the penalty starts at $10,000 per account. Here is how to check — and fix it before the IRS does.