US · Calculator
FBAR and Form 8938 threshold checker
Add your non-US accounts and their highest balances to see whether you must file an FBAR (FinCEN 114) and whether Form 8938 applies, with the thresholds for people living abroad.
Your non-US accounts
Enter the highest balance at any point in the year for each account, including current, savings, ISA, investment and pension accounts you own or can sign on. Joint accounts count in full.
GBP and EUR rates are pre-filled with the US Treasury Reporting Rates of Exchange for 31 December 2025 (GBP 1.3459, EUR 1.1751 USD per unit), the rates used for the 2025 FBAR. For another year or currency, enter the Treasury rate for 31 December of that year.
For the Form 8938 year-end test.
Combined highest balances
$0
FBAR (FinCEN Form 114)
Not required
Threshold: more than $10,000 in aggregate at any time in the year.
Form 8938 (FATCA)
Not indicated
Abroad thresholds: $200,000 at year end or $300,000 at any time. Neither Form 8938 threshold appears to be exceeded on these figures. Form 8938 also counts assets that are not accounts (for example shares held directly, interests in foreign entities and some pensions), so the real test may differ.
Assumptions and limits
- FBAR aggregates the highest value of each account during the calendar year, converted at the Treasury year-end rate you enter.
- Accounts you own jointly or can sign on count in full.
- Form 8938 is approximated from account maxima; the real test also covers non-account assets such as directly held shares, foreign entity interests and some pensions.
- Thresholds are statutory and not indexed.
Privacy
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This is an estimate for orientation, not advice. We confirm the position on your facts before any filing.
Written by the US UK Expat Tax advisory team. Last reviewed 7 November 2026
Primary sources checked
General information, not personal tax advice. Rules and thresholds change; we confirm the position for your facts before any work.
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Where you live, which years are involved, what has been filed, and every source of income in each country. We reply by email within two working days with what is needed and a written fee. No free consultations, and no work starts before you have the quote.