March 2017

Please review the FBAR Line Item Instructions for completing the FBAR for direction on how to complete the FBAR properly. For answers to questions regarding BSA regulations, contact FinCEN’s Resource Center at www.fincen.gov/contact.

A United States person that has a financial interest in or signature authority over foreign financial accounts must file an FBAR if the aggregate value of the foreign financial accounts exceeds $10,000 at any time during the calendar year. The full line item instructions are located at FBAR Line Item Instructions.