DaveF1006
Expert Alumni

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Since your spouse has no involvement with these specific accounts, you should report everything on one single FBAR form filed in your name only.

 

Even though you have different types of ownership (one account alone, one joint with your father), you do not need separate forms. You simply use different sections within the same Form 114 to distinguish them.

 

How to combine them on one FBAR:

Part II (Individual Accounts): Enter the account you own in your name only.

 

Part III (Joint Accounts): Enter the account you held with your late father.

In this section, you will report the full maximum value of the account, not just your half. You will also be asked for the "Number of joint owners" (which would be 2) and the information for the "Principal Joint Owner" (your father).

 

@bhagalx 

 

 

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