Free educational tool · International

Could your foreign accounts or assets create a U.S. reporting requirement?

Check the general FBAR and Form 8938 thresholds separately, then identify facts that may require broader international information-return review.

Current federal reporting framework · Answers stay in your browser

Your reporting facts

Check FBAR and Form 8938 separately.

Use the highest aggregate value of all foreign financial accounts for FBAR. For Form 8938, include all specified foreign financial assets—not only bank accounts.

Federal filing status

Highest aggregate foreign-account valueAggregate all potentially reportable accounts; do not test each account against $10,000 separately.

Specified foreign assets at year-end

Highest specified foreign-asset value during year

Identity, filing, and account facts I am a U.S. citizen, U.S. resident, or other U.S. person for FBAR purposes I am required to file a federal income-tax return for the year I qualify as living abroad for Form 8938 thresholds I had at least one financial account located outside the United States I had a financial interest in a foreign account I had signature or other authority over a foreign account

Facts requiring broader international review Foreign corporation, partnership, trust, pension, deferred compensation, or PFIC interest Foreign gift, inheritance, bequest, or trust distribution A prior-year foreign account, asset, or related income may not have been reported

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This checker is educational and is not tax or legal advice. It does not prepare or file an FBAR, Form 8938, or any related international information return. It cannot determine residency, ownership, exceptions, reasonable cause, willfulness, penalties, or the correct prior-year compliance procedure.

Could your foreign accounts or assets create a U.S. reporting requirement?

Check FBAR and Form 8938 separately.

Review both results before acting.

FinCEN Form 114 (FBAR)

IRS Form 8938

Why these signals appeared

Additional review flags

Where and when

Missed reporting deserves a deliberate review—not a rushed late filing.