What is FinCEN Form 114a and why might my spouse and I need to sign it?

FinCEN Form 114a is the authorization record that lets one person e-file the FBAR on behalf of another. If a married couple wants to file a single combined FBAR covering jointly owned accounts, the spouse who is not the filer signs Form 114a authorizing the filing spouse to submit for both. A paid preparer filing your FBAR also has you sign Form 114a. You do not mail Form 114a to FinCEN; you keep it in your records in case it is ever requested. Without it, a combined joint filing is not properly authorized, and separately owned accounts still require separate FBARs. It is a simple recordkeeping form, but skipping it undermines an otherwise valid joint submission.