31 CFR 1010.350 · FinCEN 114

FBAR Filing Checker

US person with foreign accounts? Aggregate over $10K at any point and FBAR is required.

Number of foreign financial accounts

Aggregate max balance (USD) at any one point in calendar year

Filing status

Year-end aggregate balance (FATCA test)

Compliance posture

Years unfiled (back-FBAR)

Filing verdict · FinCEN Form 114

Calculating…

FBAR threshold

$10,000

Your aggregate max

Due date

Apr 15 · auto-ext Oct 15

FATCA Form 8938 trigger

Penalty estimate (per year)

Stacked penalty (years)

Non-willful penalty up to $10,000 per violation. Willful: greater of $100,000 or 50% of account balance per 31 USC 5321(a)(5).

Get help with FBAR + back-filing

FBAR per 31 CFR 1010.350 / 31 USC 5314. FATCA Form 8938 per IRC §6038D. Educational tool, not legal advice. Call 689-331-5723 or email info@zerofusstaxes.com.