Fin Cen 114

[Kram BergGold]

Taxpayer has a foreign account with $15,000 in it, maximum. His spouse has her won foreign account with $4,000 in it, maximum.
They are filing a joint 1040 for 2017. He needs a Fin Cen 114. What I have found, and it was not definitive, is she does not need to file one.
I am looking for confirmation of this.

[Gene V]

Taxpayer has a foreign account with $15,000 in it, maximum. His spouse has her won foreign account with $4,000 in it, maximum.
They are filing a joint 1040 for 2017. He needs a Fin Cen 114. What I have found, and it was not definitive, is she does not need to file one.
I am looking for confirmation of this.

The way I understand from the instruction you are correct, she doesn't need to file.

https://www.fincen.gov/sites/default/files/shared/FBAR%20Line%20Item%20Filing%20Instructions.pdf

[Kram BergGold]

Thanks Gene

Thanks for the confirmation.