Does more than one form need to be filed for a husband and wife owning a joint account?
No, if the names and social security numbers of the joint owners are fully disclosed on the filed FBAR. This is not stated in the instructions for the FBAR but it is the practice of the IRS to accept one filing for both when the names of the joint owners are fully disclosed. This practice only applies to joint owners who are husband and wife and who reside at the same address. Other joint owners must file separate FBARs.