{"id":1392,"date":"2022-08-11T15:23:03","date_gmt":"2022-08-11T15:23:03","guid":{"rendered":"http:\/\/taxrep.us\/?page_id=1392"},"modified":"2025-11-16T16:58:28","modified_gmt":"2025-11-16T16:58:28","slug":"rapport-sur-les-comptes-bancaires-et-financiers-etrangers-fbar","status":"publish","type":"page","link":"https:\/\/taxrep.us\/fr\/rapport-sur-les-comptes-bancaires-et-financiers-etrangers-fbar\/","title":{"rendered":"Rapport sur les comptes bancaires et financiers \u00e9trangers (FBAR)"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"1392\" class=\"elementor elementor-1392\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e3031c4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e3031c4\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-ac9b84a\" data-id=\"ac9b84a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-19d7f74 elementor-widget elementor-widget-image\" data-id=\"19d7f74\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"580\" height=\"580\" src=\"https:\/\/taxrep.us\/wp-content\/uploads\/2025\/08\/FBAR.png\" class=\"attachment-large size-large wp-image-1972\" alt=\"\" srcset=\"https:\/\/taxrep.us\/wp-content\/uploads\/2025\/08\/FBAR.png 1024w, https:\/\/taxrep.us\/wp-content\/uploads\/2025\/08\/FBAR-300x300.png 300w, https:\/\/taxrep.us\/wp-content\/uploads\/2025\/08\/FBAR-150x150.png 150w, https:\/\/taxrep.us\/wp-content\/uploads\/2025\/08\/FBAR-768x768.png 768w, https:\/\/taxrep.us\/wp-content\/uploads\/2025\/08\/FBAR-262x262.png 262w, https:\/\/taxrep.us\/wp-content\/uploads\/2025\/08\/FBAR-524x524.png 524w, https:\/\/taxrep.us\/wp-content\/uploads\/2025\/08\/FBAR-81x81.png 81w\" sizes=\"(max-width: 580px) 100vw, 580px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-7c2f02a\" data-id=\"7c2f02a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9404b56 elementor-widget elementor-widget-html\" data-id=\"9404b56\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<!-- ====== CONTEXT NOTE ====== -->\r\n<div class=\"service-note\" style=\"max-width:900px;margin-inline:auto;background:#f8fafc;border:1px solid #e5e7eb;border-radius:.5rem;padding:1rem;margin-bottom:1rem;\">\r\n  <p><strong>Lecture de fond :<\/strong> Pour plus de d\u00e9tails techniques sur les personnes qui doivent d\u00e9poser une d\u00e9claration, les seuils, les d\u00e9finitions et les dates limites, consultez notre guide : <a href=\"https:\/\/taxrep.us\/fr\/guide_fiscal\/rapport-sur-les-comptes-bancaires-etrangers-fbar\/\">Rapport sur les comptes bancaires \u00e9trangers (FBAR) - Guide fiscal<\/a>.<\/p>\r\n<\/div>\r\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-80d0438 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"80d0438\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-75e8169\" data-id=\"75e8169\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6a079aa elementor-widget elementor-widget-html\" data-id=\"6a079aa\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\r\n<!-- ====== PAGE COPY (CORRECTED & COMPLEMENTED) ====== -->\r\n<section class=\"wp-block-group fbar-service\" style=\"max-width:900px;margin-inline:auto;\">\r\n  <h2>Rapport sur les comptes bancaires et financiers \u00e9trangers (FBAR)<\/h2>\r\n\r\n  <h3>Qu'est-ce qu'une FBAR ? Dois-je d\u00e9poser une FBAR ?<\/h3>\r\n  <p>\r\n    La FBAR est la <em>Formulaire 114 du FinCEN<\/em> utilis\u00e9 pour d\u00e9clarer les int\u00e9r\u00eats financiers d'une personne am\u00e9ricaine dans des comptes financiers \u00e9trangers ou son pouvoir de signature sur ces comptes, lorsque le <strong>valeur maximale agr\u00e9g\u00e9e<\/strong> de tous ces comptes d\u00e9passe <strong>$10 000 \u00e0 tout moment<\/strong> au cours de l'ann\u00e9e civile. La FBAR est d\u00e9pos\u00e9e \u00e9lectroniquement aupr\u00e8s du syst\u00e8me BSA E-Filing du Tr\u00e9sor am\u00e9ricain. <em>pas<\/em> avec votre d\u00e9claration d'imp\u00f4t sur le revenu.\r\n  <\/p>\r\n\r\n  <h3>L'essentiel de la conformit\u00e9 en un clin d'\u0153il<\/h3>\r\n  <ul>\r\n    <li><strong>Qui doit d\u00e9poser une demande ?<\/strong> Les citoyens am\u00e9ricains, les r\u00e9sidents am\u00e9ricains et les entit\u00e9s am\u00e9ricaines (y compris les entit\u00e9s ignor\u00e9es) ayant un int\u00e9r\u00eat financier ou un pouvoir de signature sur des comptes financiers \u00e9trangers, si le seuil global est atteint.<\/li>\r\n    <li><strong>Qu'est-ce qu'un \u201ccompte financier \u00e9tranger\u201d ?<\/strong> Banque, titres, courtage, d\u00e9p\u00f4t \u00e0 terme, certaines polices d'assurance ou de rente avec valeur de rachat, et int\u00e9r\u00eats dans des fonds communs de placement ou des fonds communs similaires d\u00e9tenus <em>\u00e0 l'ext\u00e9rieur<\/em> les \u00c9tats-Unis.<\/li>\r\n    <li><strong>Date d'\u00e9ch\u00e9ance et prolongation.<\/strong> La FBAR doit \u00eatre d\u00e9pos\u00e9e <strong>15 avril<\/strong> pour l'ann\u00e9e civile pr\u00e9c\u00e9dente, avec un <strong>prolongation automatique jusqu'au 15 octobre<\/strong> (aucune demande n'est n\u00e9cessaire).<\/li>\r\n    <li><strong>Conversion des devises et montants.<\/strong> D\u00e9clarer en dollars am\u00e9ricains, arrondis au dollar sup\u00e9rieur. Convertissez les soldes en devises autres que le dollar am\u00e9ricain en utilisant la m\u00e9thode de conversion du Tr\u00e9sor am\u00e9ricain. <em>31 d\u00e9cembre Taux de change de la tr\u00e9sorerie<\/em>.<\/li>\r\n    <li><strong>Tenue de registres.<\/strong> Conservez les pi\u00e8ces justificatives des comptes pour <strong>5 ans<\/strong> (titulaire du compte, num\u00e9ro, nom\/adresse de la banque, type et valeur maximale).<\/li>\r\n    <li><strong>Sanctions (niveau \u00e9lev\u00e9).<\/strong> Les sanctions civiles peuvent \u00eatre importantes. Les p\u00e9nalit\u00e9s pour infraction non intentionnelle sont impos\u00e9es <em>par rapport<\/em> (et non par compte) en vertu de la jurisprudence actuelle de la Cour supr\u00eame ; les sanctions pour faute intentionnelle peuvent \u00eatre plus \u00e9lev\u00e9es. En cas de doute, n'h\u00e9sitez pas \u00e0 nous contacter.<\/li>\r\n  <\/ul>\r\n\r\n  <h3 id=\"process\">Le processus d'\u00e9tablissement des rapports<\/h3>\r\n  <h4>(1) Engagement et transfert s\u00e9curis\u00e9 des donn\u00e9es<\/h4>\r\n  <p>\r\n    Pour nous confier la pr\u00e9paration et le d\u00e9p\u00f4t \u00e9lectronique de votre FBAR, veuillez cr\u00e9er un compte client si vous n'en avez pas d\u00e9j\u00e0 un. Vous pouvez ouvrir un compte\r\n    ici. Dans votre compte client, vous pouvez nous envoyer un message ou utiliser notre formulaire de contact. <a href=\"\/fr\/contact\/\">formulaire de contact<\/a> pour lancer la mission.\r\n    Nous placerons alors sur votre compte client une demande d'information personnalis\u00e9e \u00e9num\u00e9rant les documents et les d\u00e9tails n\u00e9cessaires (par exemple, liste des comptes, propri\u00e9taires\/signataires, adresses bancaires et valeurs maximales). Les documents originaux sont rarement n\u00e9cessaires ; si c'est le cas, nous vous en informerons. Dans le cas contraire, veuillez t\u00e9l\u00e9charger tous les documents en toute s\u00e9curit\u00e9 via votre compte client.\r\n  <\/p>\r\n\r\n  <h4>(2) Comment nous d\u00e9posons<\/h4>\r\n  <p>\r\n    Nous pr\u00e9parons votre formulaire FinCEN 114 et le d\u00e9posons \u00e9lectroniquement via le syst\u00e8me BSA E-Filing du Tr\u00e9sor. Le FBAR n'est pas joint \u00e0 votre d\u00e9claration f\u00e9d\u00e9rale d'imp\u00f4t sur le revenu. Apr\u00e8s le d\u00e9p\u00f4t, nous vous fournissons la confirmation du d\u00e9p\u00f4t \u00e9lectronique BSA pour vos dossiers.\r\n  <\/p>\r\n\r\n  <h4>(3) Autorisation<\/h4>\r\n  <p>\r\n    Si vous souhaitez que nous signions et soumettions votre FBAR par voie \u00e9lectronique, vous nous autorisez \u00e0 <strong>Formulaire 114a du FinCEN<\/strong> (Enregistrement de l'autorisation de d\u00e9poser \u00e9lectroniquement les FBAR). <em>Ne pas envoyer le formulaire 114a au FinCEN ;<\/em> elle est conserv\u00e9e dans vos dossiers et produite sur demande. Si un contr\u00f4le de l'IRS porte sur des questions relatives aux FBAR, vous pouvez autoriser une repr\u00e9sentation aupr\u00e8s de <strong>Formulaire 2848 de l'IRS<\/strong> (Procuration) - en remplissant la ligne 3 pour \u201cFBAR Examination\u201d, \u201cFinCEN Form 114\u201d, et les ann\u00e9es applicables.\r\n  <\/p>\r\n\r\n  <h4>(4) Tarification<\/h4>\r\n  <p>\r\n    Veuillez consulter notre <a href=\"https:\/\/taxrep.us\/fr\/la-tarification\/\">prix actuels<\/a>. Nous confirmerons le champ d'application et les frais avant de commencer.\r\n  <\/p>\r\n<\/section>\r\n\r\n<!-- ====== FAQ: ACCORDION BLOCK ====== -->\r\n<section id=\"faq\" class=\"wp-block-group\">\r\n  <h2 class=\"wp-block-heading\">Service de d\u00e9p\u00f4t FBAR - Questions fr\u00e9quemment pos\u00e9es<\/h2>\r\n\r\n  <!-- Hint \/ helper text -->\r\n  <p class=\"faq-hint\" aria-live=\"polite\">\r\n    Astuce : Cliquez sur une question pour d\u00e9velopper la r\u00e9ponse. Utilisez les boutons pour d\u00e9velopper ou r\u00e9duire tout.\r\n  <\/p>\r\n\r\n  <!-- Controls -->\r\n  <div class=\"faq-controls\" role=\"group\" aria-label=\"Contr\u00f4les FAQ\">\r\n    <button type=\"button\" class=\"faq-toggle-all\" data-action=\"expand\">Tout d\u00e9velopper<\/button>\r\n    <button type=\"button\" class=\"faq-toggle-all\" data-action=\"collapse\">Tout fermer<\/button>\r\n  <\/div>\r\n\r\n  <!-- Mini-TOC -->\r\n  <nav class=\"faq-toc\" aria-label=\"Liens rapides de la FAQ\">\r\n    <ul>\r\n      <li><a href=\"#faq1\">Quelles sont les informations dont vous avez besoin ?<\/a><\/li>\r\n      <li><a href=\"#faq2\">Comment d\u00e9terminer la valeur maximale de chaque compte ?<\/a><\/li>\r\n      <li><a href=\"#faq3\">Quel taux de change dois-je utiliser ?<\/a><\/li>\r\n      <li><a href=\"#faq4\">Je n'ai qu'un pouvoir de signature - dois-je encore d\u00e9poser une demande ?<\/a><\/li>\r\n      <li><a href=\"#faq5\">Dois-je d\u00e9poser une demande si mon total n'a jamais d\u00e9pass\u00e9 $10.000 ?<\/a><\/li>\r\n      <li><a href=\"#faq6\">Comment les conjoints d\u00e9posent-ils leur demande (114a) ?<\/a><\/li>\r\n      <li><a href=\"#faq7\">Pouvez-vous d\u00e9poser des FBAR en retard et fournir des explications ?<\/a><\/li>\r\n      <li><a href=\"#faq8\">Quels documents dois-je conserver et pendant combien de temps ?<\/a><\/li>\r\n      <li><a href=\"#faq9\">Le FBAR est-il identique au formulaire 8938 de l'IRS (FATCA) ?<\/a><\/li>\r\n      <li><a href=\"#faq10\">Comment soumettez-vous la demande en mon nom et que recevrai-je ?<\/a><\/li>\r\n    <\/ul>\r\n  <\/nav>\r\n\r\n  <!-- 1 -->\r\n  <div class=\"faq-item\" id=\"faq1\">\r\n    <h3 class=\"wp-block-heading\">\r\n      <button aria-expanded=\"false\" aria-controls=\"faq1-panel\" id=\"faq1-button\">\r\n        1) Quelles sont les informations dont vous avez besoin ?\r\n      <\/button>\r\n    <\/h3>\r\n    <div id=\"faq1-panel\" class=\"faq-answer\" role=\"region\" aria-labelledby=\"faq1-button\" hidden>\r\n      <p>Veuillez indiquer : votre nom l\u00e9gal et votre TIN, votre adresse, votre date de naissance (pour les personnes physiques) ; une liste de tous les comptes \u00e9trangers ; les noms et adresses des banques\/institutions financi\u00e8res ; les num\u00e9ros de compte\/IBAN\/SWIFT ; le type de compte ; le(s) propri\u00e9taire(s) et les \u00e9ventuels co-propri\u00e9taires ; si vous avez le pouvoir de signature ; et le num\u00e9ro de compte. <em>valeur maximale<\/em> pour chaque compte au cours de l'ann\u00e9e (dans la devise d'origine s'il ne s'agit pas d'USD). Si possible, t\u00e9l\u00e9chargez les relev\u00e9s de fin d'ann\u00e9e ou les r\u00e9sum\u00e9s des soldes pour \u00e9tayer les chiffres.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <!-- 2 -->\r\n  <div class=\"faq-item\" id=\"faq2\">\r\n    <h3 class=\"wp-block-heading\">\r\n      <button aria-expanded=\"false\" aria-controls=\"faq2-panel\" id=\"faq2-button\">\r\n        2) Comment d\u00e9terminer la valeur maximale de chaque compte ?\r\n      <\/button>\r\n    <\/h3>\r\n    <div id=\"faq2-panel\" class=\"faq-answer\" role=\"region\" aria-labelledby=\"faq2-button\" hidden>\r\n      <p>Utiliser le <em>solde le plus \u00e9lev\u00e9<\/em> \u00e0 n'importe quel moment de l'ann\u00e9e (pas seulement en fin d'ann\u00e9e). Pour les comptes non libell\u00e9s en USD, nous convertissons en USD en utilisant le taux de change de fin d'ann\u00e9e du Tr\u00e9sor, puis nous arrondissons. <em>monter<\/em> au dollar entier suivant. Si plusieurs devises sont concern\u00e9es, nous appliquons le taux correct \u00e0 chaque compte et calculons le total.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <!-- 3 -->\r\n  <div class=\"faq-item\" id=\"faq3\">\r\n    <h3 class=\"wp-block-heading\">\r\n      <button aria-expanded=\"false\" aria-controls=\"faq3-panel\" id=\"faq3-button\">\r\n        3) Quel taux de change dois-je utiliser ?\r\n      <\/button>\r\n    <\/h3>\r\n    <div id=\"faq3-panel\" class=\"faq-answer\" role=\"region\" aria-labelledby=\"faq3-button\" hidden>\r\n      <p>Pour la FBAR, nous utilisons la base de donn\u00e9es du Tr\u00e9sor am\u00e9ricain (FBAR). <strong>31 d\u00e9cembre Taux de change de la tr\u00e9sorerie<\/strong> pour l'ann\u00e9e consid\u00e9r\u00e9e. Si le Tr\u00e9sor ne publie pas de taux pour une devise, nous discuterons d'une alternative acceptable.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <!-- 4 -->\r\n  <div class=\"faq-item\" id=\"faq4\">\r\n    <h3 class=\"wp-block-heading\">\r\n      <button aria-expanded=\"false\" aria-controls=\"faq4-panel\" id=\"faq4-button\">\r\n        4) Je n'ai qu'un pouvoir de signature - dois-je encore d\u00e9poser une demande ?\r\n      <\/button>\r\n    <\/h3>\r\n    <div id=\"faq4-panel\" class=\"faq-answer\" role=\"region\" aria-labelledby=\"faq4-button\" hidden>\r\n      <p>Souvent oui. Les personnes ayant un pouvoir de signature (mais pas d'int\u00e9r\u00eat financier) sur des comptes \u00e9trangers peuvent \u00eatre soumises \u00e0 une obligation de d\u00e9claration, \u00e0 moins qu'une exception sp\u00e9cifique ne s'applique (par exemple, certains contextes li\u00e9s \u00e0 l'employeur ou \u00e0 la soci\u00e9t\u00e9 publique). Nous examinerons vos faits par rapport aux exceptions.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <!-- 5 -->\r\n  <div class=\"faq-item\" id=\"faq5\">\r\n    <h3 class=\"wp-block-heading\">\r\n      <button aria-expanded=\"false\" aria-controls=\"faq5-panel\" id=\"faq5-button\">\r\n        5) Dois-je produire une d\u00e9claration si mon total n'a jamais d\u00e9pass\u00e9 $10.000 ?\r\n      <\/button>\r\n    <\/h3>\r\n    <div id=\"faq5-panel\" class=\"faq-answer\" role=\"region\" aria-labelledby=\"faq5-button\" hidden>\r\n      <p>Non. Le seuil de d\u00e9p\u00f4t est bas\u00e9 sur la <em>agr\u00e9gat<\/em> valeur maximale de tous les comptes \u00e9trangers \u00e0 <em>\u00e0 tout moment<\/em> au cours de l'ann\u00e9e. S'il n'a jamais d\u00e9pass\u00e9 $10.000, aucune FBAR n'est requise. (Il se peut que vous ayez d'autres d\u00e9clarations \u00e0 faire, comme le formulaire 8938).<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <!-- 6 -->\r\n  <div class=\"faq-item\" id=\"faq6\">\r\n    <h3 class=\"wp-block-heading\">\r\n      <button aria-expanded=\"false\" aria-controls=\"faq6-panel\" id=\"faq6-button\">\r\n        6) Comment les conjoints d\u00e9posent-ils leur demande (et qu'est-ce que le formulaire 114a) ?\r\n      <\/button>\r\n    <\/h3>\r\n    <div id=\"faq6-panel\" class=\"faq-answer\" role=\"region\" aria-labelledby=\"faq6-button\" hidden>\r\n      <p>Si tous les comptes \u00e0 d\u00e9clarer sont d\u00e9tenus conjointement, les conjoints peuvent d\u00e9poser une demande d'aide financi\u00e8re. <em>un<\/em> FBAR en utilisant le formulaire 114a pour autoriser une signature \u00e9lectronique unique. Dans le cas contraire, chaque conjoint d\u00e9pose une d\u00e9claration s\u00e9par\u00e9e, chacun d\u00e9clarant la valeur totale des comptes d\u00e9tenus conjointement. Le formulaire 114a est un <em>enregistrer<\/em> - il n'est pas soumis au FinCEN mais doit \u00eatre conserv\u00e9.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <!-- 7 -->\r\n  <div class=\"faq-item\" id=\"faq7\">\r\n    <h3 class=\"wp-block-heading\">\r\n      <button aria-expanded=\"false\" aria-controls=\"faq7-panel\" id=\"faq7-button\">\r\n        7) Pouvez-vous d\u00e9poser des FBAR en retard et fournir des explications ?\r\n      <\/button>\r\n    <\/h3>\r\n    <div id=\"faq7-panel\" class=\"faq-answer\" role=\"region\" aria-labelledby=\"faq7-button\" hidden>\r\n      <p>Oui. Si vous ne respectez pas la date du 15 avril, vous b\u00e9n\u00e9ficiez d'une prolongation automatique jusqu'au 15 octobre. Apr\u00e8s cette date, nous pouvons toujours d\u00e9poser une FBAR en souffrance et inclure l'explication appropri\u00e9e lorsque cela est justifi\u00e9. Nous verrons si un motif raisonnable s'applique et comment le documenter.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <!-- 8 -->\r\n  <div class=\"faq-item\" id=\"faq8\">\r\n    <h3 class=\"wp-block-heading\">\r\n      <button aria-expanded=\"false\" aria-controls=\"faq8-panel\" id=\"faq8-button\">\r\n        8) Quels documents dois-je conserver et pendant combien de temps ?\r\n      <\/button>\r\n    <\/h3>\r\n    <div id=\"faq8-panel\" class=\"faq-answer\" role=\"region\" aria-labelledby=\"faq8-button\" hidden>\r\n      <p>Conserver les informations relatives au titulaire du compte, les num\u00e9ros de compte, le nom\/l'adresse de la banque, le type de compte et la valeur maximale de chaque compte pour <strong>5 ans<\/strong> apr\u00e8s la date d'\u00e9ch\u00e9ance de la d\u00e9claration. Conservez des copies des FBAR d\u00e9pos\u00e9es et des d\u00e9clarations justificatives.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <!-- 9 -->\r\n  <div class=\"faq-item\" id=\"faq9\">\r\n    <h3 class=\"wp-block-heading\">\r\n      <button aria-expanded=\"false\" aria-controls=\"faq9-panel\" id=\"faq9-button\">\r\n        9) Le FBAR est-il identique au formulaire 8938 de l'IRS (FATCA) ?\r\n      <\/button>\r\n    <\/h3>\r\n    <div id=\"faq9-panel\" class=\"faq-answer\" role=\"region\" aria-labelledby=\"faq9-button\" hidden>\r\n      <p>Non. Le FBAR (FinCEN 114) est un formulaire d\u00e9pos\u00e9 par le Tr\u00e9sor public en vertu de la loi sur le secret bancaire (Bank Secrecy Act). Le formulaire 8938 est un formulaire de l'IRS joint \u00e0 votre d\u00e9claration d'imp\u00f4t sur le revenu, dont les seuils et le champ d'application sont diff\u00e9rents. Nous v\u00e9rifions les deux exigences et pr\u00e9parons ce qui est n\u00e9cessaire.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <!-- 10 -->\r\n  <div class=\"faq-item\" id=\"faq10\">\r\n    <h3 class=\"wp-block-heading\">\r\n      <button aria-expanded=\"false\" aria-controls=\"faq10-panel\" id=\"faq10-button\">\r\n        10) Comment soumettre une demande en mon nom et qu'est-ce que je re\u00e7ois ?\r\n      <\/button>\r\n    <\/h3>\r\n    <div id=\"faq10-panel\" class=\"faq-answer\" role=\"region\" aria-labelledby=\"faq10-button\" hidden>\r\n      <p>Avec votre signature <strong>Formulaire 114a<\/strong>, Dans le cas de FBAR, nous proc\u00e9dons \u00e0 un d\u00e9p\u00f4t \u00e9lectronique via notre compte institutionnel BSA E-Filing. Vous recevez une confirmation de d\u00e9p\u00f4t, une copie PDF du FBAR et une liste de contr\u00f4le de conservation. Nous vous indiquons \u00e9galement le calendrier des \u00e9ch\u00e9ances \u00e0 venir.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <!-- CTA -->\r\n  <div class=\"faq-cta\">\r\n    <p>Vous \u00eates pr\u00eat \u00e0 nous confier la pr\u00e9paration et le d\u00e9p\u00f4t \u00e9lectronique de votre FBAR ? <a class=\"cta-link\" href=\"https:\/\/taxrep.us\/fr\/contact\/\">Contactez nous<\/a> ou de consulter notre <a class=\"cta-link\" href=\"https:\/\/taxrep.us\/fr\/la-tarification\/\">la tarification<\/a>.<\/p>\r\n  <\/div>\r\n<\/section>\r\n\r\n<style>\r\n  \/* WordPress-friendly design using theme presets and dark-mode awareness *\/\r\n  #faq { max-width: 900px; margin-inline: auto; }\r\n  .fbar-service { max-width: 900px; margin-inline: auto; }\r\n  #faq .faq-hint {\r\n    font-size: var(--wp--preset--font-size--small, .95rem);\r\n    color: var(--wp--preset--color--foreground, #374151);\r\n    background: var(--wp--preset--color--base-2, #f9fafb);\r\n    border: 1px solid var(--wp--preset--color--contrast-2, #e5e7eb);\r\n    padding: .75rem 1rem; border-radius: .5rem; margin: .5rem 0 1rem;\r\n  }\r\n  #faq .faq-controls { display: flex; gap: .5rem; margin-bottom: .75rem; }\r\n  #faq .faq-controls .faq-toggle-all {\r\n    padding: .5rem .75rem; border-radius: .375rem; cursor: pointer;\r\n    border: 1px solid var(--wp--preset--color--contrast-2, #e5e7eb);\r\n    background: var(--wp--preset--color--base, #ffffff);\r\n    color: var(--wp--preset--color--foreground, #111827);\r\n  }\r\n  #faq .faq-controls .faq-toggle-all:hover {\r\n    border-color: var(--wp--preset--color--primary, #2563eb);\r\n    color: var(--wp--preset--color--primary, #2563eb);\r\n  }\r\n  #faq .faq-toc ul {\r\n    display: grid; gap: .25rem .75rem;\r\n    grid-template-columns: repeat(auto-fit, minmax(260px, 1fr));\r\n    padding-left: 1rem; margin-bottom: 1rem;\r\n  }\r\n  #faq .faq-toc a { text-decoration: none; color: var(--wp--preset--color--primary, #2563eb); }\r\n  #faq .faq-toc a:hover { text-decoration: underline; }\r\n  #faq .faq-item { border-bottom: 1px solid var(--wp--preset--color--contrast-2, #e5e7eb); padding-block: .25rem; }\r\n  #faq .faq-item h3 { margin: 0; }\r\n  #faq .faq-item h3 button {\r\n    all: unset; display: flex; align-items: center; gap: .5rem;\r\n    width: 100%; padding: .9rem 0; font-weight: 600; cursor: pointer;\r\n    color: var(--wp--preset--color--foreground, #111827);\r\n  }\r\n  \/* Caret icon *\/\r\n  #faq .faq-item h3 button::before {\r\n    content: \"\u25b8\"; inline-size: 1em; text-align: center; transform-origin: center;\r\n    transition: transform .2s ease;\r\n    color: var(--wp--preset--color--foreground, #6b7280);\r\n  }\r\n  #faq .faq-item h3 button[aria-expanded=\"true\"]::before { transform: rotate(90deg); }\r\n  #faq .faq-answer { padding: 0 0 1rem 1.5rem; }\r\n  #faq .faq-cta {\r\n    margin-top: 1rem; padding: 1rem;\r\n    background: var(--wp--preset--color--base-2, #f9fafb);\r\n    border: 1px solid var(--wp--preset--color--contrast-2, #e5e7eb);\r\n    border-radius: .5rem;\r\n  }\r\n  #faq .faq-cta .cta-link {\r\n    font-weight: 700; color: var(--wp--preset--color--primary, #2563eb);\r\n    text-decoration: none;\r\n  }\r\n  #faq .faq-cta .cta-link:hover { text-decoration: underline; }\r\n\r\n  @media (prefers-color-scheme: dark) {\r\n    #faq .faq-hint,\r\n    #faq .faq-cta {\r\n      background: rgba(255,255,255,.04);\r\n      border-color: rgba(255,255,255,.12);\r\n    }\r\n    #faq .faq-item { border-color: rgba(255,255,255,.12); }\r\n    #faq .faq-controls .faq-toggle-all {\r\n      background: rgba(255,255,255,.04);\r\n      border-color: rgba(255,255,255,.12);\r\n      color: inherit;\r\n    }\r\n  }\r\n<\/style>\r\n\r\n<script>\r\n  \/\/ Accessible accordion behavior + expand\/collapse all\r\n  (function () {\r\n    const root = document.querySelector('#faq');\r\n    if (!root) return;\r\n\r\n    const items = root.querySelectorAll('.faq-item');\r\n    items.forEach((item) => {\r\n      const btn = item.querySelector('h3 > button');\r\n      const panel = item.querySelector('.faq-answer');\r\n      \/\/ init collapsed\r\n      btn.setAttribute('aria-expanded', 'false');\r\n      panel.hidden = true;\r\n\r\n      btn.addEventListener('click', () => {\r\n        const expanded = btn.getAttribute('aria-expanded') === 'true';\r\n        btn.setAttribute('aria-expanded', String(!expanded));\r\n        panel.hidden = expanded;\r\n      });\r\n    });\r\n\r\n    \/\/ expand\/collapse all\r\n    root.querySelectorAll('.faq-toggle-all').forEach((ctrl) => {\r\n      ctrl.addEventListener('click', () => {\r\n        const action = ctrl.dataset.action;\r\n        items.forEach((item) => {\r\n          const btn = item.querySelector('h3 > button');\r\n          const panel = item.querySelector('.faq-answer');\r\n          const expand = action === 'expand';\r\n          btn.setAttribute('aria-expanded', String(expand));\r\n          panel.hidden = !expand ? 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If the Treasury does not publish a rate for a currency, we\\u2019ll discuss an acceptable alternative.\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"I only have signature authority \\u2014 do I still file?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"Often yes. Individuals with signature authority but no financial interest over foreign accounts may still have a filing requirement unless an exception applies. We\\u2019ll screen your facts against the exceptions.\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Do I file if my total never exceeded $10,000?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"No. The filing threshold is based on the aggregate maximum value of all foreign accounts at any time during the year. If it never exceeded $10,000, no FBAR is required. (You may still have other reporting, such as Form 8938.)\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"How do spouses file (and what is Form 114a)?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"If all reportable accounts are jointly owned, spouses may file one FBAR using Form 114a to authorize a single electronic signature. Otherwise, each spouse files separately, each reporting the full value of the jointly owned accounts. Form 114a is not submitted to FinCEN and must be retained.\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Can you file late FBARs and include explanations?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"Yes. If you miss April 15, there\\u2019s an automatic extension to October 15. After that, we can still file a delinquent FBAR and include the appropriate explanation where warranted. We\\u2019ll discuss whether reasonable cause applies.\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"What records must I keep and for how long?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"Maintain account holder information, account numbers, bank name\\\/address, account type, and maximum value for each account for 5 years after the report\\u2019s due date. Keep copies of filed FBARs and supporting statements.\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Is FBAR the same as IRS Form 8938 (FATCA)?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"No. FBAR (FinCEN 114) is a Treasury filing under the Bank Secrecy Act. Form 8938 is an IRS form filed with your income tax return and has different thresholds and scope. We check both requirements and prepare what\\u2019s needed.\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"How do you submit on my behalf and what do I receive?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"With your signed Form 114a, we e-file via our BSA E-Filing institutional account. You receive a filing confirmation, a PDF copy of the FBAR, and a retention checklist. We also calendar future deadlines for you.\"\n            }\n        }\n    ]\n}<\/script>\r\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Background reading: For technical details about who must file, thresholds, definitions, and deadlines, see our guide: Foreign Bank Account Report (FBAR) \u2013 Tax Guide. Report of Foreign Bank and Financial Accounts (FBAR) What is an FBAR? Do I need to file an FBAR? The FBAR is the FinCEN Form 114 used to report a U.S. [&hellip;]<\/p>","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":4,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"class_list":["post-1392","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.6 (Yoast SEO v26.8) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Foreign Bank and Financial Accounts Filing Guide - TaxRep<\/title>\n<meta name=\"description\" content=\"Understand the requirements for filing Foreign Bank and Financial Accounts. Know the thresholds and who must file the FBAR.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/taxrep.us\/fr\/rapport-sur-les-comptes-bancaires-et-financiers-etrangers-fbar\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Report of Foreign Bank and Financial Accounts (FBAR)\" \/>\n<meta property=\"og:description\" content=\"Understand the requirements for filing Foreign Bank and Financial Accounts. 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