# -rFbar and Nonesident Alien Spouse



## yoder1010 (May 23, 2018)

Hello Everyone!

What a great forum! I wish I had found this years ago.

I am filling out the Fbar for the first time as I didn't know I needed to.

I live in the UK. I have very low self-employment earnings ($1000-5000 annually) as I am primarily a stay at home parent. In the past I have filed Married Filing Separately (NRA for spouse's SSN) 1040, 2555, schedule c, statement from UK HMRC for exemption from Social Security Tax and 8965. 

I didn't realize that because I am named on my spouses joint account which is over the threshold (to buy groceries/kid's clothes etc!) and even though none of the money in that account belongs to me, I still need to do the Fbar. Anyway, now I know so I am doing it...as well as the Schedule B.

I have looked at a number of postings on this forum and it seems like there is some disagreement (probably because the FCEN isn't clear about the guidance on this matter). So I am wondering what the majority of people in a similar situation are doing or if there is now guidance.

My questions are:

On the FinCEN form 114 (Fbar) number 25 do I put 'NRA' for the joint account holder's TIN or NRAspouse? They don't allow spaces.

On the FinCEN form 114 (Fbar) number 25a do I select 'Foreign' for the joint account holder's TIN type? 

This is a hypothetical:

Would I be in breech of my Non-resident alien spouse's right to confidentiality if I filed the joint account on the Fbar using their name even if they explicitly told me not to and refused to sign form 114a? 

Thanks very much!


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## yoder1010 (May 23, 2018)

...oops sorry I did a typo on the title of this thread...it should be 'Fbar and Nonesident Alien Spouse'


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## Bevdeforges (Nov 16, 2007)

If the FBAR form will take "NRA" in the space for taxpayer i.d. number, then use that. (And yes, flag it as a "foreign" taxpayer ID). If the form won't take that, then just fill in the spaces with 9 0's or 9 9's (whichever the form will accept). Regardless of what the US government thinks, some countries don't have "taxpayer identification numbers."
Cheers,
Bev


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## yoder1010 (May 23, 2018)

Thanks very much Bev!


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## Moulard (Feb 3, 2017)

The instructions imply they actually want you to provide the foreign TIN.

But those instructions also give you an out...

"Leave blank items for which no information is available."

That's what I would do


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## Bevdeforges (Nov 16, 2007)

Moulard said:


> The instructions imply they actually want you to provide the foreign TIN.
> 
> But those instructions also give you an out...
> 
> ...


The instructions for the tax forms used to imply that you needed to get an ITIN for a NRA spouse, even if you were filing "married, filing separately." And, there are countries that simply don't have a taxpayer id. (There are at least 3 separate numbers used for tax filings in France - so which one do they want?)
Cheers,
Bev


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## Moulard (Feb 3, 2017)

I should have made myself clear... FBAR instructions not Tax Form instructions.


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