Filing married jointly. She is not in the US and doesn't have SSN. She has a foreign bank account with more than $10k, do I need to report the bank account to the IRS?

[DoninGA]

Yes, you must file an FBAR (Report of Foreign Bank and Financial Accounts)

Go to this IRS website for FBAR information - https://www.irs.gov/businesses/small-businesses-self-employed/report-of-foreign-bank-and-financial-a...

[hussein-nomier]

Is it possible to report it after the tax return is done and before the deadline of Oct 15th ? The reason I'm asking is that she doesn't have SSN or ITIN yet and reporting it after she gets the ITIN will make it easier. 

[DoninGA · Accepted solution]

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@hussein-nomier wrote:

Is it possible to report it after the tax return is done and before the deadline of Oct 15th ? The reason I'm asking is that she doesn't have SSN or ITIN yet and reporting it after she gets the ITIN will make it easier. 

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Yes.  You can file the FBAR after the federal tax return but it must be filed on or before October 15, 2020.