Form TD F 90-22.1

[Kram BergGold]

Taxpayer has a foreign account with more than 10k on any one day so he has to file the forn.
Spouse has a foreign account with less than 10k at all times during the year. They file a joint 1040. The foreign accounts are individual not joint. Does the spouse need to file a
TD F 90-22.1

[Burke]

I think the form is filed on an individual basis, unless it is a joint account. Instructions under who should file state "each United States person who has a financial interest in or signature or other authority over.....".

Also, "The term "United States person" means a citizen or resident of the US, or a person in and doing business in the US." The account she has does not meet the criteria for filing due to the amount.