The FBAR must be filed by all US taxpayers with foreign bank accounts, brokerage accounts, funds, or foreign account signing authority who have an aggregate annual balance greater than $10,000 at any time during the calendar year.
The FBAR must be filed by all US taxpayers with foreign bank accounts, brokerage accounts, funds, or foreign account signing authority who have an aggregate annual balance greater than $10,000 at any time during the calendar year.