FBAR filing checklist: everything to gather before you file FinCEN Form 114

Use this before you file, or before you send us your account list. The threshold checker does the arithmetic; this page is about having the right information to hand.

Do you need to file? Three questions

1. Are you a US person: a US citizen, green card holder or US resident for tax purposes?
2. Did you have a financial interest in, or signature authority over, any account held outside the US at any time in the year?
3. Did the combined highest balances of all those accounts exceed US$10,000 at any point in the year?

Three yeses means you file.

For each account, gather

• Full legal name of the institution
• Account number exactly as shown on your statement
• The institution's address
• Account type: bank, securities, or other
• The highest balance during the year, converted to US dollars at the Treasury rate for 31 December
• Whether the account is owned solely, jointly, or you only have signature authority
• For joint accounts: the name, address and taxpayer identification number of each joint owner

UK accounts people forget

• Cash ISAs and stocks-and-shares ISAs, including those on investment platforms
• SIPPs and defined contribution workplace pensions
• Premium Bonds and other NS&I products
• Fintech and e-money accounts (Monzo, Starling, Revolut, Wise) where the account is with a UK entity
• Payment-service balances held with UK or EU entities
• Business accounts you can sign on, including an employer's account
• Children's accounts where you are the signatory
• Accounts closed during the year; they still count for the period they were open

Deadlines

The FBAR for calendar year 2025 is due 15 April 2026, with an automatic extension to 15 October 2026. Nothing has to be filed to get the extension. The report is filed online through FinCEN's BSA E-Filing System, not with your tax return.

If you have missed earlier years

Do not simply file the current year and hope. The right catch-up route depends on whether income was also unreported. Our FBAR guide explains the Streamlined and Delinquent FBAR procedures.