Printable FinCEN Form 114, also known as the Report of Foreign Bank and Financial Accounts (FBAR), is a form used to report a person's financial interests in or signature authority over foreign financial accounts. The form must be filed by any U.S. citizen, resident, or entity with a financial interest in, or signature authority over, foreign financial accounts if the aggregate value of these accounts exceeds $10,000 at any time during the calendar year.