# fbar and marriage contracts



## bobbyjo (May 10, 2016)

hi everyone

when filing Fbar does the fact that one is married under "communité universelle" change anything? i.e. I have accounts in my name, we have joint accounts and NRA spouse has accounts on which I have signature authority. Nra spouse also has a few account in own name . 

thank you for you help


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## Bevdeforges (Nov 16, 2007)

No. You still need to report all accounts over which you have signature authority. Any joint accounts have to be reported as joint accounts (though I believe you can simply indicate "NRA spouse" rather than giving her name and/or a "tax identification number" - she does not need an ITIN for FBAR purposes). She does not have any obligation to file an FBAR, so no need to include the accounts in her name alone.

The FBAR requirements don't take your marital regime into consideration. It's strictly the accounts where you have signature authority (and you report the high balance for the account, NOT your "share" of the high balance).
Cheers,
Bev


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## bobbyjo (May 10, 2016)

Thank you so muchfor the quick reply!


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## BBCWatcher (Dec 28, 2012)

Bevdeforges said:


> (though I believe you can simply indicate "NRA spouse" rather than giving her name and/or a "tax identification number" - she does not need an ITIN for FBAR purposes).


No, that's not correct. The instructions explicitly require providing the name of the principle joint owner. If the spouse is a joint account holder then the spouse is automatically the principle joint owner, and thus his/her name would be reported. See page 17 of the instructions for details.


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