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For Americans Abroad

FBAR Assistance

A U.S. person generally has an FBAR filing requirement when the aggregate value of reportable foreign financial accounts exceeds $10,000 at any time during the calendar year, subject to account definitions and exceptions. We review ownership, signature authority, maximum values, and corrective-filing options before submission.

A practical starting point

Which overseas accounts should you bring to an FBAR review?

Clients often focus on their main bank account and overlook joint accounts, accounts with signing authority, or accounts closed during the year. Start with a full inventory so a professional can assess reportability rather than guessing from the year-end balance alone.

The review separates account identification, ownership or authority, and balance information. We assess the relevant filing year and circumstances before preparing any report. FBAR and income-tax reporting are distinct, so completing one should not be treated as evidence that every other foreign reporting requirement is satisfied.

What to agree before work begins

Agree on the years and accounts to review, resolve missing balances, and retain a copy of the final report and submission confirmation. Past omissions require a separate review of available compliance options.

What we handle

  • FinCEN Form 114 (FBAR) preparation and e-filing
  • Aggregate balance review across all accounts
  • Delinquent FBAR submission guidance
  • Coordination with FATCA Form 8938
  • Streamlined Filing Compliance support

Common questions

What counts toward the $10,000 FBAR threshold?

The combined highest balance of all your foreign accounts during the year, bank, brokerage, and certain others, even if no single account reaches $10,000.

I never filed an FBAR, what should I do?

Do not file blindly. Delinquent FBAR, streamlined, voluntary-disclosure, reasonable-cause, and other paths have different eligibility and consequences. We first establish the facts and whether the conduct was non-willful, then recommend the appropriate process.

Private consultation

Let's discuss the work you need.

Tell us about your situation, the records you have, and any deadlines. We will discuss the right scope and next steps before an engagement begins.