What is the FBAR filing threshold for 2026?

The FBAR (FinCEN Form 114) has a single threshold: if the combined value of all your foreign financial accounts exceeds $10,000 at any point during the year, you must file. It does not matter whether you're single or married, or whether you live in the US or abroad. The FBAR is filed electronically with FinCEN, separately from your tax return.

What are the Form 8938 thresholds for 2026?

Form 8938 (FATCA) thresholds depend on filing status and residence. Living in the US: single/separate $50,000 year-end or $75,000 anytime; married joint $100,000 / $150,000. Living abroad: single/separate $200,000 / $300,000; married joint $400,000 / $600,000. Form 8938 is attached to your Form 1040 and filed with the IRS.

Do I have to file both FBAR and Form 8938?

Possibly. They are independent requirements with different thresholds and go to different agencies (FinCEN vs IRS). Filing Form 8938 does not satisfy your FBAR obligation, and vice versa. Many people with foreign accounts and assets must file both; some only need the FBAR if their accounts exceed $10,000 but total assets stay under the Form 8938 threshold.

🇺🇸 FBAR (FinCEN 114) · Form 8938 (FATCA) · 2026

FBAR & Form 8938 Checker

US person with foreign bank accounts or assets? You may have to file the FBAR, Form 8938, or both — they're separate rules with different thresholds. Enter your numbers to see which apply for 2026.

Highest combined value of foreign financial accounts during the year (USD)

Add up all your foreign bank/brokerage accounts at their highest point. This drives the FBAR ($10,000) test.

Total specified foreign assets — year-end value (USD)

All foreign financial assets on the last day of the year — accounts plus foreign stock, partnership interests, etc. Drives Form 8938.

Highest value of those assets at any time in the year (USD)

Form 8938 also has an "any time during the year" threshold, which is higher than the year-end one.

Where do you live?

Filing status

"Abroad" means you meet the bona fide residence or physical presence test. FBAR doesn't care about status — but Form 8938 does.

Your filing requirements

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Related US tax tools

→ Substantial Presence Test — these reporting duties begin the moment you become a US tax resident. Check if you've crossed that line.
→ US exit tax — failing these filings can also make you a "covered expatriate" if you ever renounce.
→ NRA estate & gift tax — for nonresidents with US assets, the mirror-image problem.

Read before relying on this

This checks the dollar thresholds only. Whether you're a "US person" (citizen, green card holder, or resident under the Substantial Presence Test) is a separate question — these rules apply to US persons.
FBAR counts accounts; Form 8938 counts a broader set of specified foreign assets (including foreign stock and interests not held in an account). The figures you enter for each can differ.
Form 8938 is met if you exceed either the year-end or the any-time threshold. FBAR is met if accounts ever exceed $10,000.
Some accounts (e.g. certain signature-authority-only or government accounts) have special rules. This tool gives a first-pass screen, not a filing determination.

FBAR vs Form 8938 — the key differences

They look similar but are entirely separate obligations:

FBAR (FinCEN Form 114) — goes to FinCEN (Treasury), not the IRS. One flat threshold: foreign accounts over $10,000 combined, at any time. Filed online through the BSA E-Filing system, separate from your taxes.
Form 8938 (FATCA) — goes to the IRS, attached to your Form 1040. Higher, status- and residence-based thresholds. Covers a broader set of assets than just accounts.

The crucial point: filing one does not satisfy the other. Plenty of people must file both, reporting the same accounts twice to two different agencies.

The 2026 thresholds in full

FBAR: $10,000 combined foreign accounts, any time in the year. No status or residence variation.

Form 8938 (year-end / any-time):

Living in US, single/separate: $50,000 / $75,000
Living in US, married joint: $100,000 / $150,000
Living abroad, single/separate: $200,000 / $300,000
Living abroad, married joint: $400,000 / $600,000

You meet the 8938 requirement if you cross either the year-end or the any-time figure for your bracket.

What happens if you don't file

The penalties are why these forms matter so much:

FBAR — non-willful failures can draw penalties around $10,000+ per violation; willful failures can reach the greater of ~$100,000+ or half the account balance.
Form 8938 — $10,000 for failure to file, rising with continued non-compliance, plus accuracy penalties on related under-reported income.

If you're behind, the IRS Streamlined Filing Compliance Procedures and Delinquent FBAR Submission Procedures exist to help you get current — often with reduced or no penalties — but only if you come forward before the IRS finds you. This is where a professional earns their fee.

Frequently asked questions

Q. I'm a green card holder living abroad — do these apply?

A. Yes. Green card holders are US persons for these purposes, wherever they live, and use the "living abroad" 8938 thresholds if they qualify.

Q. Do I report the same account on both forms?

A. Often yes — the same foreign bank account can appear on both the FBAR and Form 8938. They're separate filings to separate agencies, so duplication is normal.

Q. Does owing no tax mean I don't have to file?

A. No. These are information returns. You can owe zero tax and still be required to file the FBAR and/or Form 8938 — and still face penalties for not filing.

Sources: FinCEN Form 114 (FBAR) $10,000 threshold; IRS Form 8938 (FATCA) thresholds by filing status and residence; IRS "Comparison of Form 8938 and FBAR requirements." 2026 figures as shown. This is an independent self-assessment tool, not tax or legal advice; "US person" status, asset categorization and special account rules are fact-specific. Consult a licensed cross-border CPA or tax attorney. See also our SPT, exit tax and NRA estate tax tools.