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FBAR Filing

Do you need to file an FBAR? The $10,000 aggregate rule for foreign accounts, how and when to file FinCEN Form 114, and a checker for your accounts.

Updated November 4, 2026. Free, no sign-up; everything runs in your browser and nothing you type is stored.

FBAR filing checker

Account 1: highest balance during the year in US $Account 2: highest balance during the year in US $Account 3: highest balance during the year in US $Account 4: highest balance during the year in US $

Do you need to file?

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–Total of maximum balances

FBAR filing: who must file

US persons (citizens, green card holders and residents, and US entities) must file FinCEN Form 114, the Report of Foreign Bank and Financial Accounts (FBAR), if the total of the maximum values of all their foreign financial accounts exceeded $10,000 at any time during the year. It's the combined maximums that count: two accounts that peaked at $6,000 and $5,000 require an FBAR even if neither alone passed $10,000.

How and when to file

File electronically through FinCEN's BSA E-Filing system, not with your tax return.
Due April 15, with an automatic extension to October 15.
Convert foreign balances using the Treasury's year-end exchange rates.
Penalties for not filing can be severe, so file even if no tax is owed.

FATCA's Form 8938 is a separate requirement filed with your tax return, with higher thresholds; you may need both.

Common questions

When do I need to file an FBAR?

When the combined maximum values of your foreign financial accounts exceed $10,000 at any time in the year.

When is the FBAR due?

April 15, with an automatic extension to October 15.

Is the FBAR filed with my tax return?

No, it's filed electronically with FinCEN.

Sources

More paycheck and tax calculators: Enrolled Agent (EA) · Excise Tax · FEDVIP · FICA Tax

General information, not financial, tax or legal advice. Check important numbers with the official source before acting on them.