# FBAR and bank account with un-numbered sub-accounts?



## quantman (9 mo ago)

Hello all,

I have a regular numbered bank account that contains two un-numbered sub-accounts. One sub-account is a checking account in the local currency (non USD) and the other is a sub-account in USD. Typically one converts from the USD sub-account into the checking account as needed. Running balances are kept separate for these sub-accounts.

What is the recommended way to report this account on an FBAR?

And, what's the right treatment of numbered CDs (in USD) that are established under this same account - report those independently?

Thank you.


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## Bevdeforges (Nov 16, 2007)

If only the main account is identified with a number, I would just report the grand total under the account number and be done with it.


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## MyExpatTaxes (10 mo ago)

What is the recommended way to report this account on an FBAR? *Normally you would report each account separately, you can use the main account number then -01 or -02 for the 1st and 2nd subaccounts.*

And, what's the right treatment of numbered CDs (in USD) that are established under this same account - report those independently? *CDs themselves are not accounts, rather instruments. You need to report the income on your tax return and the account that the CDs sit in should be reported on your FBAR*


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