US 2028 FBAR + FATCA

FBAR 2028: $10k+ foreign accounts aggregate = report. FATCA: $50k+ single (US) / $200k+ if abroad. Penalties severe: FBAR $14k/yr willful, FATCA $10k+.

Foreign account total ($)

Living abroad?

Filing status

FBAR

—

FATCA

—

Foreign account total	—
FBAR status	—
FATCA threshold (your status)	—
FATCA status	—

US foreign account reporting 2028: FBAR (FinCEN Form 114) if aggregate foreign accounts > $10,000 any point in year. FATCA (IRS Form 8938) if total > $50k single / $100k joint US resident, OR $200k single / $400k joint living abroad. Severe penalties for non-compliance — FBAR willful 50% balance per year.

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Last updated May 2026. Sources: IRS FATCA.