The U.S. currently has active FATCA agreements, known as Intergovernmental Agreements (IGAs), with 105 countries:
Algeria, Angola, Anguilla, Antigua and Barbuda, Argentina, Armenia, Australia, Austria, Azerbaijan, the Bahamas, Bahrain, Barbados, Belarus, Belgium, Bermuda, Brazil, the British Virgin Islands, Bulgaria, Cabo Verde, Cambodia, Canada, the Cayman Islands, Chile, Colombia, Costa Rica, Croatia, Curaçao, Cyprus, the Czech Republic, Denmark, Dominica, the Dominican Republic, Estonia, Finland, France, Georgia, Germany, Gibraltar, Greece, Greenland, Grenada, Guernsey, Guyana, Holy See, Honduras, Hong Kong, Hungary, Iceland, India, Ireland, the Isle of Man, Israel, Italy, Jamaica, Japan, Jersey, Kazakhstan, Kosovo, Kuwait, Latvia, Liechtenstein, Lithuania, Luxembourg, Macao, Malaysia, Malta, Mauritius, Mexico, Moldova, Montenegro, Montserrat, the Netherlands, New Zealand, Norway, Panama, Philippines, Poland, Portugal, Qatar, Romania, San Marino, Saudi Arabia, Serbia, Seychelles, Singapore, the Slovak Republic, Slovenia, South Africa, South Korea, Spain, St. Kitts and Nevis, St. Lucia, St. Vincent and the Grenadines, Sweden, Switzerland, Thailand, Trinidad and Tobago, Tunisia, Turkey, Turkmenistan, the Turks and Caicos Islands, Ukraine, the United Arab Emirates, the United Kingdom, Uzbekistan, and Vietnam.
Eight countries have finalized agreements and are scheduled to have active IGAs (Intergovernmental Agreements) soon:
China, Haiti, Indonesia, Iraq, Nicaragua, Paraguay, Peru, and Taiwan.
Refer to FBAR: How to file FinCEN 114 and FATCA: How to file Form 8938 for more information on filing requirements.