# FBAR when one account holder is not a US citizen or resident



## linzb (Jul 26, 2013)

Hi,

I live overseas (full-time) and am completing a FBAR for the first time. All my overseas bank accounts are joint accounts with my husband who is not a US citizen or greencard holder - in short - he has no tax accountability to the US.

How do I distinguish between his income in our account and mine? The money in our account could conceivably be all of his income? There is no way to distinguish what money is mine and his therefore I don't want his income to be accountable to US tax standards and included in the amount I claim on the FBAR.

Hope that makes sense. Any advice is appreciated!


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## Bevdeforges (Nov 16, 2007)

An FBAR is only a declaration of accounts on which you have signature authority and their high balance for the year. There is no income involved on the FBAR declaration.

How you report your income is part of your regular tax form filing (i.e. 1040, etc.). It is entirely possible that all the income in a joint account may come from your husband's regular salary income, in which case, you don't report anything on your 1040 (if you're filing separately). They don't seem to make all that close a reconciliation between what you report on the FBARs and what you report on your 1040s. In fact, I help a friend with her US tax filings, and while she does have to file an FBAR each year, she does not file 1040s because her income is under the threshold for her filing status. So far they have not come back with even questions.
Cheers,
Bev


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## linzb (Jul 26, 2013)

Much appreciated Bev! That makes perfect sense.


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