Report of Foreign Bank and Financial Accounts (FBAR) is a document that the IRS requires tax payers to fill out and submit to tax authorities in the United States. FBAR compliance is required for U.S. citizens, resident aliens, and certain non-resident aliens who have a financial interest in or signature authority or other authority over any "financial accounts" (including bank accounts, brokerage accounts, mutual funds, etc.) in a foreign country and the aggregate value of these accounts exceeds $10,000 at any time during a calendar year.