Actually, a spouse is usually NOT required to file an FBAR. See the following info from the Fin Cen site <a rel="nofollow" target="_blank" href="https://www.fincen.gov/filing-spouse">https://www.fincen.gov/filing-spouse</a> as follows: The spouse of an individual who files an FBAR is not required to file a separate FBAR if the following conditions are met: (1) all the financial accounts that the non-filing spouse is required to report are jointly owned with the filing spouse; 2) the filing spouse reports the jointly owned accounts on a timely filed FBAR electronically signed; and (3) the filers have completed and signed Form 114a, “Record of Authorization to Electronically File FBAR’s” (maintained with the filers’ records). Otherwise, both spouses are required to file separate FBARs, and each spouse must report the entire value of the jointly owned accounts.
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