Do foreign pensions count toward the FBAR filing threshold?
Most foreign pensions count toward the FBAR $10,000 aggregate threshold once they are vested and have an identifiable account value. Defined-contribution pensions (UK SIPP, Australian superannuation, Canadian RRSP) are clearly reportable. Defined-benefit pensions are more nuanced but generally reportable when you have access to or a segregated account.
Pensions commonly reportable on FBAR:
- UK SIPP, personal pensions, workplace DC pensions
- Australian superannuation (industry, self-managed, retail)
- Canadian RRSP, RRIF, LIF, LIRA
- French PER, Plan Épargne Retraite
- German Riester, Rürup (defined-contribution variants)
- Singapore CPF (ordinary and special accounts)
- Mexican AFORE
How to report:
| Field | What to enter |
| Type | Other (pension) or securities if brokerage-wrapped |
| Maximum value | Highest balance during the year in USD |
| Institution | Provider/trustee name |
| Account number | Plan or account identifier |
When a defined-benefit plan is not reportable:
- Pure unfunded pension: State pensions with no segregated account generally are not
- Promise-only plans with no cash surrender value may not be
- Check the provider for an account statement before deciding
Parallel Form 8938 reporting:
- Usually reportable on Form 8938 if Form 1040 thresholds met
- Do not rely on treaty tax deferral to skip reporting
For pension reporting help, see our Pension Reporting Guide.
Last updated on April 29, 2026
