FBAR clarification--all accounts or just the account over 10K?

i have one account over 10K and another account that is not.  do i only report the account that has gone over or do i report both accounts on the FBAR?  i am sure this must have come up on the board before but the search feature isn't turning anything that relates to this up for me...

You have to report all accounts because collectively they are over $10K. So they could be $5000 each, or $9,999 in one and $1 in the other, or $10,000 in one and $0 in the other - either way you have to report them all. If I've understood that right.

thank you!  that is what i was thinking but i kept questioning whether i was interpreting what they say about aggregate value correctly...

I am a UK chartered tax adviser and I also passed the US CPA exams back in 2005. I provide specialist Expat tax services to UK, Canadian and US clients including FBAR and Form 1040 tax return preparation. Please contact me at kmlynch@btinternet.com if you think I can be of help. my website is lynch.pro

   

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