# FBAR Closed Accounts and Name



## sw2b

Hello again!

I am Japanese citizen, and I am currently gathering and preparing documents for the Streamlined Foreign Offshore Procedures. I have questions in regards to filing FBARs.

I have been filing FBARs with my last name in USA (name on SSN), but the last name on the foreign accounts have different name (name on my Japanese passport). FinCEN has never contacted me with the matter previously.

Should I have filed with the last name on the bank accounts even though the name on the bank accounts does not match to the name on the tax returns?

In regard to reporting closed foreign accounts, I have called my old bank, but it cannot release any of my old statements. Unfortunately, I do not have any information on the account, such as number or how much I had in the account? Should I file FBAR for the bank account? 

Thank you in advance,


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## BBCWatcher

sw2b said:


> Should I have filed with the last name on the bank accounts even though the name on the bank accounts does not match to the name on the tax returns?


No. You filed correctly.

You are the same person, the same individual. Of course many foreign countries even use different alphabets. But you are not asked for your kanji, katakana, or hiragana name (or the romanji representation of that name), so no problem.

This is quite common, actually. Different accounts may have variations such as missing middle names, middle name initials instead of full middle names, married surnames, and so on. That's all no problem. You provide your correct legal name once at the beginning of the form then list all of your accounts in the various sections in the rest of the form. The form doesn't ask for your name variations, so you don't have to provide that information.



> In regard to reporting closed foreign accounts, I have called my old bank, but it cannot release any of my old statements. Unfortunately, I do not have any information on the account, such as number or how much I had in the account? Should I file FBAR for the bank account?


Yes, you still have to file. Answer the questions as best you can. For example, if you don't have the account number, but you can find the debit card that you used with the account, use the debit card number. Look at statements you might have when you transferred money to/from that old account -- when you transferred money from the account to your new account before you closed it. The statement may provide the account number. In terms of balance, take your best, most reasonable estimate of the highest balance for the year.


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