Queen Anne's County; Queen Anne's County Area Agency on Aging; Queen Anne's County Free Library; Town Of Centreville
The FBAR must be filed with the Treasury Department (it is not filed with your your federal income tax return) whenever you meet the FBAR filing requirements, which in a nutshell is whenever a U.S. person has a financial interest in, or signature authority over a foreign financial account, including a bank account, brokerage account, mutual fund, ...
If an account is maintained in the name of two persons jointly, or if several persons each own a partial interest in an account, each of those U.S. persons has a financial interest in that account and, generally, each person must file the FBAR. However, see special rules for spousal filing in IRM 4.26.16.4.4, below.