Where to Report on the FBAR (FinCEN Form 114): Visual Guide to Parts II–V

Use this zoomable decision tree to determine which Part of Form 114 applies to each account: Part II (accounts you own), Part III (joint accounts), Part IV (signature or other authority only), and Part V (consolidated filing by a U.S. parent).

Start: Do you have a foreign financial account that belongs in your FBAR total? Do you have a financial interest in the account? No financial interest — do you have signature or other authority? Yes → Sole owner (held only in your name) Report: Part II Yes → Joint owner Report: Part III (each U.S. joint owner reports the entire max value) Account owned by an entity you control (>50%) Report: Part II (or Part III if joint) Consolidated option: Part V Yes → Authority only Report: Part IV (employee exceptions may apply) No → Not reported in Parts II–V (re-check foreign status & scope) U.S. parent consolidated filing (self + ≥50%-owned U.S. subs) — Report: Part V (check Part I box 2d)
Figure 1: FBAR where-to-report decision tree (tap boxes to jump to the relevant section on this page).
Part II: Accounts you own/with a financial interest (banking, brokerage, cash-value insurance/annuity, pension/education savings, e-wallet, etc.).
Part III: Joint accounts (spouse, children, parents, others). Each U.S. joint owner reports the entire maximum value and includes the number of joint owners.
Part IV: Signature or other authority only (no financial interest). Certain employee exceptions may apply.
Part V: U.S. parent consolidated filing for itself and ≥50%-owned U.S. subsidiaries; check Part I box 2d and keep full details.

Quick examples

Foreign bank account (solely in your name) → Part II.
Joint account with spouse → Part III (each spouse reports the full max; if all reportable accounts are joint, Form 114a allows a single filing).
Authority over employer’s foreign account → Part IV (employee exceptions may apply).
U.S. parent including U.S. subsidiaries → Part V (consolidated).

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Disclaimer: This visual is for scoping/education only, not legal advice. Confirm current requirements before filing.