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. Please review the FAQs regarding the definition of an Individual as well other items regarding filing guidelines. For direction on how to complete the FBAR properly, contact FinCEN's Regulatory Helpline at 800-949-2732; if calling from outside the United States contact 703-905-3975.