What are the exceptions for filing a FBAR (Foreign Bank and Financial Accounts) Form?

As Per the IRS, "there are filing exceptions for the following United States persons or foreign financial accounts:

1. Certain foreign financial accounts jointly owned by spouses;
2. United States persons included in a consolidated FBAR;
3. Correspondent/nostro accounts;
4. Foreign financial accounts owned by a governmental entity;
5. Foreign financial accounts owned by an international financial institution;

Read more: http://www.asktaxguru.com/8123-what-exceptions-filing-fbar-foreign-bank-financial.html