File the Report of Foreign Bank and Financial
Accounts (FBAR) as an Individual

This section applies only to individuals filing the FBAR (FinCEN Report 114) through FinCEN's BSA E-Filing System. An FBAR filer is considered an individual when he/she personally owns (or jointly owns with a spouse) a reportable foreign financial account that requires the filing of an FBAR for the reportable year. A filer is also considered an individual if they wish to file an FBAR on their own behalf to report signature or other authority they have over a reportable foreign financial account that they do not have a financial interest in.