Individuals vs CPA, Attorney and Paid Tax Preparers
Who is considered an individual filer?
February 2017
How Do I File the FBAR?
The Report of Foreign Bank and Financial Accounts (114) must be filed electronically using the BSA E-Filing System. Individuals can satisfy their filing obligation by using the no registration option within the E-Filing System. Institutions (including attorneys, CPAs, and enrolled agents), must register with the BSA E-Filing System and obtain a User ID and password in order to file FBARs.