No UK income, haven't filed in 3 years, but what about FBAR?

Driving myself crazy reading all these posts and articles. Any insight would be appreciated.

I have lived in the UK since Oct 2011. I have not earned anything since then; we rely solely on DH's income. Subsequently I have not filed US income taxes, as it has been my understanding that I am not required to do so.

However, I have recently become aware of FBAR/ FACTA and am trying to figure out my responsibilities and the steps I need to take. I have a joint UK account with DH that definitely exceeds the 10k threshold. Is it simply a matter of filing back FBARs? Or should I go through the Streamlined process, even though I don't have any income to report?

Feeling a bit ashamed of myself for not keeping up with all of this better. Thanks for any help.

The first question is "DH" an NRA for US tax purposes, or are they a US Person?

Ah, sorry, DH is a UK citizen, working and earning in the UK, never resided in the U.S.

Ah, sorry, DH is a UK citizen, working and earning in the UK, never resided in the U.S.

I'll take that as DH is not a US person.

FBAR filing and filing a tax return are not interrelated. One is not dependent on the other.

Some may file a tax return, but not an FBAR. Some may file an FBAR, but not a tax return. Many file both.

If all your income (including interest) is below the yearly required 1040 tax filing threshold (I assume you'll want to file MFS [married filing separate]), then you do not need to file a tax return. If you have signature authority over an aggregate of all accounts with more than $10,000, then you will need to file an FBAR.

No need for any programme, Streamlined or otherwise, if you have no obligation to file a tax return. FBAR can be filed for past years, provided you have reasonable cause as to why you haven't filed in the past. "I didn't know" is included in the dropdown answers. Or, you may want to simply file FBARS going forward, but it is a risk.

The FATCA form is only required if you are required to file a tax return, and the aggregate amounts total over the relevant FATCA threshold. (So, not required to file a return = no FATCA form.)

Yes, DH is not a U.S. person.

Thank you so much for the concise information - I am happy to do the work to back file the FBAR, as I would much rather be caught up and keeping myself current than risk the consequences

Okay, I feel better that I have an idea of what needs to be done. Time to deal with this now. Thanks again!