You would declare your ownership percentage of interest income if the account belongs to both of you and you have signature over that account.
Married filing separately: You don’t have to report their foreign financial accounts if you don’t have signing authority over them. So if your spouse is not a US person and they own financial accounts, bank accounts, brokerage accounts overseas that you don’t have access to, that you don’t have signing authority over, then those accounts do not need to be reported.
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