FBAR Reporting Requirements

Status

Amount

Reporting

US citizen gives a gift 

Up to $17,000

Above $17,000

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 $175,000

Above $175,000

No reporting requirement

The giver must report