Site Map
Every page on this site, in one list.
Every page on FBAR Reference, grouped by section. There is also an XML sitemap for search engines.
FBAR Basics
- Home — overview and starting points
- What Is the FBAR? — definition, legal basis, history
- Who Must File — U.S. persons, financial interest, exceptions
- Reportable Accounts — what counts and what does not
- The $10,000 Threshold — aggregation, valuation, self-check tool
Filing
- Deadlines & Extensions — April 15, October 15, relief
- How to File — BSA E-Filing walkthrough
- Signature Authority & Spouses — joint accounts, Form 114a
- Recordkeeping — what to keep, for how long
Compliance
- Penalties — non-willful, willful, criminal, Bittner
- Late & Amended Filings — delinquent, streamlined, voluntary disclosure
- FBAR vs. Form 8938 — side-by-side comparison
Resources
- Frequently Asked Questions — short answers, grouped by topic
- Glossary — A to Z of terms
- Official Sources — FinCEN, IRS, statutes, regulations
- Site Map — this page
About
- About This Site — what it is, who publishes it, how it is funded
- Editorial Policy — sourcing, review, corrections, ad separation
- Contact Us — address, email, message form
Suggested reading order
If you are new to the subject, the guides are written to be read in this sequence:
- What Is the FBAR?
- Who Must File
- Reportable Accounts
- The $10,000 Threshold
- Deadlines & Extensions
- How to File
- Signature Authority & Spouses
- Recordkeeping
- Penalties
- Late & Amended Filings
- FBAR vs. Form 8938
The FAQ and glossary work as references at any point, and every guide links to the official sources for the rules it describes.