Recommended by IRS

Report of Foreign Bank and Financial Accounts (FBAR)

If you own a foreign bank account, brokerage account, mutual fund, unit trust, or other financial account, then you may be required to report the account yearly to the Internal Revenue Service. FBAR Form 114 (Formerly Form TD-F 90-22.1) can be completed by accessing FinCEN’s BSA E-Filing System.

FBAR instructions PDF
Instructions for the electronic filing of the Report of Foreign Bank and Financial Accounts (FBAR), FinCEN Form 114, through the FinCEN BSA E-Filing System.
Newsroom: reporting foreign bank and financial accounts
Information from the IRS Newsroom about reporting foreign bank and financial accounts.

Publication 4261, Do You Have a Foreign Financial Account?

Publication 4261, Do You Have a Foreign Financial Account? You may be required to report the account to the Department of the Treasury.
Forms and Instructions

Comparison of Form 8938 and FBAR requirements

Review a chart comparing the foreign asset types and filing requirements for Form 8938 and the Foreign Bank and Financial Accounts (FBAR) form.
General Information
Large Businesses

Form 8938, Statement of Foreign Financial Assets

Use Form 8938, Statement of Specified Foreign Financial Assets, to report your specified foreign financial assets if the total value of all the specified foreign financial assets in which you have an interest is more than the appropriate reporting threshold.
Forms and Instructions