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Which foreign accounts may go on an FBAR?

Sort common foreign accounts from items that are generally outside the FBAR account list.

Tax year 2025. This working tool is available to use, but this page is not included in search results until its standalone guide passes the content and review gate.

Read the FBAR and foreign asset reporting guide

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Identify which accounts belong in your FBAR threshold worksheet before you add their annual maximum values.

Were you a U.S. person at any time in 2025?

This generally includes U.S. citizens, resident aliens, and domestic entities.

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