Topic library
FinCEN Form 114
4 resources covering fincen form 114 for Americans living or filing abroad.
Blog
August 3, 2026FBAR Aggregation When You Have Accounts in Multiple Countries
Learn how Americans abroad aggregate foreign accounts across countries for FBAR purposes, what balances to collect, and how to document the calculation.
Blog
August 3, 2026FBAR Treasury Exchange Rates: Converting Foreign Account Balances
A practical worksheet for converting foreign account balances into U.S. dollars for FBAR reporting, including multiple currencies, missing statements, and audit support.
Blog
August 3, 2026Foreign Spouse Accounts and FBAR Reporting
How joint accounts, ownership, signature authority, and the married-filing-status rules affect an American’s FBAR review when the spouse is foreign.
Blog
August 3, 2026Streamlined Filing vs Delinquent FBAR Procedures
Compare the Streamlined Filing Compliance Procedures with delinquent FBAR submission procedures and learn why the right path depends on the entire compliance history.