# FBAR for toddler with lost SSN



## LondonResident (Sep 27, 2013)

Hello. I am trying to fill out an FBAR for my toddler but I realised his social security number was lost in the post and we never found out what it was.

For box 4, I am only able to choose a non-US country. Should I choose "Passport" and put his UK passport number or choose "Other" and put his US passport number and indicate that in the free-fill box but still select United Kingdom from the dropdown? Or something else?

Also, is an "account in trust" an account owned individually or jointly?

Thanks.


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## 255 (Sep 8, 2018)

@LondonResident -- In answer to your first question, I'd contact the "Federal Benefits Unit" at the U.S. Embassy, in London, to help retrieve your toddler's Social Security Number and use the correct SS number: Social Security & Federal Benefits .

An account in trust (I assume some form of custodial account,) is owned by the beneficiary and controlled by a trustee (custodian,) on behalf of the beneficiary. As such, the account is an individual account. A Trustee would not normally have any personal interest in the account. If this is an account set-up by a parent, for a child -- once the money is transferred to the account, the child becomes the technical owner. In this case, both the parent and child would list the account on separate FBARs -- the child as owner and the parent who has signatory authority over the account. Cheers, 255


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## LondonResident (Sep 27, 2013)

Thanks! I categorised the account as a joint account. @*Bevdeforges *gave similar advice some time ago which I had forgotten about.

I ticked the Other option for the child’s TIN and used the US passport number. I used the explanation box next to it to explain what it was. We’ll sort out the SSN this year.

Finally, I left this to the last minute and fell asleep before submitting the document after midnight GMT time. I had actually “signed it” on 15 October but didn’t press submit until 16 Oct at 00:15. I don’t expect any issues from this, especially because the acknowledgment email says “Your submission was received at 2021.10.15 07:15:51 PM EDT”. Do you agree with that assessment?

thanks!


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## Bevdeforges (Nov 16, 2007)

To be perfectly honest, no one seems to scrutinize the FBAR filings too closely on submission. Once you have the missing SSN next year, go ahead and just file using that information without worrying about what you filed this year. If they happen to come back on it, they'll simply ask the question and you can explain. But chances are they won't bother.


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## Moulard (Feb 3, 2017)

LondonResident said:


> I ticked the Other option for the child’s TIN and used the US passport number. I used the explanation box next to it to explain what it was. We’ll sort out the SSN this year.


Alternatively wait to file the child's FBAR until you have an SSN and then file it late with the reason that you were waiting on an SSN.



LondonResident said:


> Finally, I left this to the last minute and fell asleep before submitting the document after midnight GMT time. <snip>


There will be no issues...

If you think about it, it is no different conceptually than signing a paper tax return and then posting it the following business day.


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