Filing Report of Foreign Bank and Financial Accounts (FBAR) individually. So, if spouse A and spouse B are joint owners of an account they have a financial interest in, will both the FBARs of person A and person B need to show that account?
Or can just spouse A show that account under spouse A where it also lists the spouse B as a joint owner and then not show that specific account in spouse B's form since it's already counted once and including it again would make the same money count twice?