Reporting Jointly Held Accounts
Part III — Information on financial account(s) owned jointly
Note: If jointly filing with a spouse, both parties should complete and sign Form 114a. Completing the Form 114a with both spouses signing the form completes the necessary requirement that will permit one spouse to electronically sign (PIN) a single report for both parties instead of filing two FBARs. The Form 114a is available on the FinCEN (under the forms tab) and BSA E-File websites. Keep this form for your records, do not send to FinCEN.
Enter information in the applicable parts of the report only. If there is not enough space to provide all account information, click the “+” sign on the electronic report to add additional Part III’s and complete additional pages of the required Part as necessary. 15-23. Account information
Items 15-23. Enter the information about the account and the financial institution in which the account is held. See Part II for instructions on Items 15-23. Each joint owner must report the entire value of the account as determined under Item 15.
24. Number of joint owners for this account
Item 24. Enter the number of joint owners for the account. If the exact number is not known, provide an estimate. Do not count the filer when determining the number of joint owners.
25-33. Joint owner information
Items 25-33. Use the identifying information of the principal joint owner (excluding the filer) to complete Items 25-33. Leave blank items for which no information is available. If the filer's spouse has an interest in a jointly owned account, the filer's spouse is the principal joint owner. Enter on line 26 the last name of the joint spousal owner. See Exceptions, Certain Accounts Jointly Owned by Spouses, to determine if the filer's spouse is required to independently report the jointly owned accounts.
25. Taxpayer Identification Number (TIN) of principle joint owner, if known.
Item 25. Taxpayer Identification Number (TIN) of Principle Joint Owner. Enter the TIN of the principle joint owner on the account; this can be either an SSN (individual) or EIN (entity) or foreign. Numbers should be entered as a single number string without formatting or special characters such as parentheses, spaces, or hyphens.
25a. TIN type. Select the appropriate entry to indicate the type on number entered in item 25.
26-28 Joint owner name
26. Last name or organization name of principle joint owner
27. First name of principle joint owner, if known
28. Middle initial, if known
Items 26-28a. Enter the name of the organization/individual of the principle joint owner. If the principle joint owner is an individual, enter the individual’s last name in Item 26, first name in Item 27, middle initial in Item 28 and name suffix in 28a. If there is no middle initial, leave Item
28 blank. If there is no suffix leave item 28a blank.
29-33. Principle joint owner mailing address
29. Mailing address (number, street, suite number) of principal joint owner, if known
30. City, if known
31. State, if known
32. ZIP/Postal Code, if known
Items 29-33. Enter the address of the principal joint owner. If the principal joint owner resides in the United States, enter the street address of the joint owner’s United States residence, not a post office box. If the principal joint owner resides outside the United States, enter the joint owner’s United States mailing address. If the principal joint owner has no U.S. mailing address the filer may provide a foreign address. Enter an organization joint owner’s United States mailing address.