# Does NRA spouse have to sign FBAR?



## upthekhyber

Hi All - like many others on the forum I have just come to realize the importance of filing my past FBARs and have found this forum immensely helpful. I have been an expat for 10 years and have always filed my 1040/2555 (most of the time owing $0 and recently owing below $500 in Federal Taxes).

I am planning to file my 2012 FBAR by the deadline for this year and then later send in a bunch covering as back as 2007 in a single envelope with separate cover letters with a one line saying I was not aware of the requirements.

Now to my question: I have one joint account with my NRA wife who has never lived in the USA but has an ITIN as I used to (many years ago) file my 1040 as married filing jointly so I would put my wife's name and ITIN on my returns. However, for the past 7 years I have been filing as married but filing separately and still I include my wife's name and ITIN in my return (of course she does not actually file as she is a NRA). Now for the FBAR:

1. since I have disclosed her name on my past 1040s do I need to put down her full name and ITIN on the FBAR form OR can I just write NRA (spouse) in the Name and Identification section for our joint account? 

2. Regardless of what I put down, does she still need to sign the form? Even though she is a not a US citizen/Green Card holder?


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## Bevdeforges

It's up to you whether to disclose your wife's name and ITIN, though doing so will make e-filing easier. She does not have to sign the FBAR forms as she is not subject to US taxation, nor to the FBAR requirement. 
Cheers,
Bev


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## Mswalleye

If this fellow was filing MFJ, would his wife then need to file an FBAR? My predicament?


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## BBCWatcher

FBARs are separate government filings unrelated to tax filings. They are filed individually with a separate agency. It's possible to have a tax filing obligation but no FBAR filing obligation, and it's possible to have a FBAR filing obligation but no tax filing obligation.

A non-resident alien generally does not have a FBAR filing obligation.


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## DavidMcKeegan

Mswalleye said:


> If this fellow was filing MFJ, would his wife then need to file an FBAR? My predicament?


Even if you are filing jointly, your NRA spouse should not have to report on FBARs either (as they are so unrelated to Federal tax forms).

Hope this helps!


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## Mswalleye

thanks for the info, appreciated


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## Mswalleye

This information does not seem to be correct. I was told by IRS that once I file MFJ I am basically agreeing to be taxed as a US resident. All US persons, which includes US residents etc. must file an FBAR. Once I agree to be taxed as a US resident whether I file MFS or MFJ I will have to submit FBAR unless I renounce.


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## BBCWatcher

No, that's not correct. If you make a Section 6013(g) election to file jointly that election alone does NOT require you to file FBARs. See this reference for FinCEN's confirmation of that fact.


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