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The FinCEN Report 114 documents a taxpayer's foreign financial accounts when the aggregate value in those accounts exceeds $10,000. The Financial Crimes and Enforcement Network (FinCEN) requires you provide this information as part of your reporting obligations as an expat.
FBAR is another name for FinCEN Form 114 (formerly called the Report of Foreign Bank and Financial Accounts), and is used to report foreign financial accounts that held a combined amount of $10,000 or more at any point during the calendar year.
The FinCEN Form 114a, Record of Authorization to Electronically File FBARs is another FBAR form which addresses the needs of individuals who file jointly with a spouse or who prefer to submit FBARs via third party preparers. This form is not filed but prepared and kept for recordkeeping purposes.
Open the Federal Information Worksheet. Scroll down to Part VI, Electronic Filing of Tax Return Information. Mark the checkbox labeled Electronic Filing of Form 114: File Form 114 Report of Foreign Bank and Financial Accounts (FBAR) electronically. From File menu, select Go to Foreign Bank Reporting Form 114.
In order to complete the FBAR form, you will need the following information: Your name, address, and Social Security Number or ITIN. The name, address, and social security number (if any) of all joint owners of the account. Your foreign banks' name and address. The type of account ? bank, securities, or other.