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Topic: FBAR and NRA  (Read 1304 times)

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FBAR and NRA
« on: January 13, 2014, 09:00:39 PM »
I am a USC and UK resident; my spouse is a naturalized UK citizen and resident. The NRA spouse has UK bank accounts and has signature authority for non-US family members. Previously we have filed one FBAR because of a joint account.

Question: Is my NRA/UK spouse required to file a separate FBAR from mine for the UK accounts? 

BTW, this site has answered many questions for me and I consider it the best that I have encountered for US/UK matters. Thank you.


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Re: FBAR and NRA
« Reply #1 on: January 13, 2014, 11:14:46 PM »
Sorry to not include: We also file joint Form 1040s.


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Re: FBAR and NRA
« Reply #2 on: January 14, 2014, 09:05:33 AM »
You have been filing joint US income tax returns with in the past. This would have only been possible if either:
1.   Your spouse is a US citizen, or
2.   Your spouse has a green card that has not been abandoned or revoked, or
3.   Your spouse is a US resident under the substantial presence test, or
4.   Your spouse is neither a US citizen nor a green card holder nor a resident but you both signed a formal election under Internal Revenue Code 6013(g) to file joint income tax returns.
Which of these circumstances applies?
« Last Edit: January 14, 2014, 09:07:56 AM by guya »


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Re: FBAR and NRA
« Reply #3 on: January 14, 2014, 11:38:09 PM »
Thanks for your precise reply.

We have been filing jointly for years and it is very long ago, so I don't know if an election was made or not.
What would be the answer either way.

Thank you.


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Re: FBAR and NRA
« Reply #4 on: January 15, 2014, 08:41:09 AM »
Based on the limited facts provided this is not possible to answer. You should take legal advice if you have been filing returns jointly based on an inoperative election because one was never made.


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