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, ...
So, to take advantage of E-Filing, a form 114a (http://www.fincen.gov/forms/files/FBARE-FileAuth114aRecordSP.pdf) should be completed designating which spouse will file the FBAR. The 114a is retained by the filer and not sent to FinCEN. The spouse designated can use the BSA E-Filing System to E-File the FBAR.