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FinCEN Further Extends FBAR Filing Deadline for Certain Financial
Professionals

Recognizing the need for further study of related questions and concerns, FinCEN today issued FinCEN Notice 2012-1 which further extends the Report of Foreign Bank and Financial Accounts (FBAR) filing deadline for a small subset of individuals with only signature authority over certain foreign financial accounts. The filing deadline for those individuals previously identified in Notice 2011-1 and Notice 2011-2 has been extended from June 30, 2012 to June 30, 2013.

All other U.S. persons required to file an FBAR this year are required to meet the June 30, 2012 filing date. Unlike federal income tax returns, extensions of time to file FBARs are generally not available.





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