@bijupsimon ,
which form are you talking about --- Schedule-B, form 8938 ( FATCA form filed with your return ) or form 114 ( FBAR at FinCen.gov) ?
(a) for Schedule B, on a joint retrun -- it does not distinguish between the filers i.e. answer yes if one, the other or both meet the requirements of owning foreign accounts.
(b) for FATCA for 8938 or specified finacial accounts, it is detailed on page 6 of the instructions for form 8938 ---- >
Instructions for Form 8938 (Rev. November 2021) (irs.gov)
Basically for a joint filer ( with spouse ) , you include all accounts and amounts whether individually or jointly owned. Note this is just informational and not a tax event.
Does this help / answer your query ?
Is there more one of us can do for you ?
pk
