1040-US ELF: Reading FinCEN Form 114 (FBAR) reject descriptions (FAQ)

Alerts and notices


How do I read FinCEN Form 114 (FBAR) reject descriptions?


FBAR reject descriptions begin with the section of FinCEN Form 114 to which the errors apply.

There is a space following the section, then the description of the error. There is no identification of which account in the section contains the error.

The following are the sections.

Section Form 114, Part
Filer Information Part I
Separately Owned Financial Account Part II
Jointly Owned Financial Account Part III, lines 15-23
Principal Joint Owner Part III, lines 25-33
No Financial Interest in Financial Account Part IV, lines 15-23
Account Owner (No Financial Interest) Part IV, lines 34-43

Related topic: 1040-US ELF: Electronic filing FAQs