Compliance Checker

FATCA & FBAR Filing Requirements 2026-2030

Determine whether you must file Form 8938 (FATCA) and FinCEN Form 114 (FBAR) for tax years 2026 through 2030, based on your status, return type, residence abroad, and foreign asset values.
IRC §6038DTreas. Reg. §1.6038D-231 USC 531431 CFR 1010.350
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How this checker works

FATCA (Form 8938) and FBAR (FinCEN Form 114) are separate requirements with different thresholds, different value measures, and different filing channels. Form 8938 is attached to your income tax return; the FBAR is filed electronically with FinCEN and is never attached to a return. This checker is for individuals. Enter your facts below; the result updates as you type.
1

Tax Year and Filer Profile

The Form 8938 and FBAR dollar thresholds are fixed amounts in the regulations and are not indexed for inflation, so the thresholds are the same each year.
Specified individual: Treas. Reg. §1.6038D-1(a)(2). Resident alien status follows IRC §7701(b).
Treas. Reg. §1.6038D-2(a)(3)-(4). On a joint return the IRS applies the abroad thresholds even if only one spouse lives abroad.
Treas. Reg. §1.6038D-2(a)(1)-(4).
No Form 8938 is required if you have no income tax return filing requirement for the year. Treas. Reg. §1.6038D-2(a)(7)(i). The FBAR does not depend on this.
2

Foreign Account and Asset Values (USD)

Convert each foreign-currency amount to US dollars first. Round to whole dollars.

Financial accounts at foreign institutions in which you have a financial interest or signature authority. Add the maximum value reached during the calendar year in each account; report is required if the aggregate exceeds $10,000 at any time. FBAR counts accounts only.
Specified foreign financial assets: foreign financial accounts plus foreign non-account assets held for investment (foreign stock and securities, interests in foreign entities, certain contracts with non-US counterparties). IRC §6038D(b).
The highest aggregate value of those assets at any time during the tax year. It cannot be lower than the year-end value.
3

Results

4

Thresholds, Assumptions and Sources

Assumptions & sources
ParameterValue (selected year)StatusCitation
Projected figures are estimates. For tax years after 2026 the Form 8938 and FBAR forms and instructions have not been published. This checker assumes the thresholds and filing dates in the current regulations and IRS guidance continue unchanged. If Treasury or FinCEN changes them, the result for those years will differ. Not tax advice.
Last verified: October 29, 2026
Authority: IRC §6038D(a), (d); Treas. Reg. §1.6038D-1(a)(2); Treas. Reg. §1.6038D-2(a)(1)-(4), (a)(7), (c)(3), (e); IRC §911(d)(1); IRC §7503; 31 USC 5314; 31 CFR 1010.350(b); 31 CFR 1010.100(hhh); 31 CFR 1010.306(c); IRS, About Form 8938; IRS, Summary of FATCA Reporting for US Taxpayers; IRS, Comparison of Form 8938 and FBAR Requirements; IRC §6013(g)(1); IRC §7503(a).
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