FBAR Reporting Requirements
| Status |
Amount |
Reporting |
|---|---|---|
|
US citizen gives a gift |
Up to $16,000 Above $16,000 |
No reporting requirement The giver must report |
|
US citizen receives a gift from a NON-US citizen |
Up to $100,000 Above $100,000 |
No reporting requirement The receiver must report |
|
US citizen gives a gift to a US citizen spouse |
Any amount |
No reporting requirement |
|
US citizen gives a gift to a NON-US citizen spouse |
Up to $164,000 Above $164,000 |
No reporting requirement The giver must report |