Report Foreign Bank and Financial Accounts
- Additional Extension Due to Natural Disasters (10/05/2021)
- Additional Extension Due to Natural Disasters (10/06/2020)
- FinCEN Further Extends FBAR Deadline for Certain Financial Professionals (12/11/2020)
- FinCEN Further Extends FBAR Deadline for Certain Financial Professionals (12/20/2019)
- New Due Date for FBARs (03/06/2019)
- Hurricane Florence affected filers (09/26/2018)
- Hurricane Harvey affected filers (10/03/2017)
- Hurricane Irma and Hurricane Maria affected filers (10/03/2017)
- FBAR Filing Requirement for Virtual Currency (12/31/2020)
Who Must File the FBAR?
A United States person that has a financial interest in or signature authority over foreign financial accounts must file an FBAR if the aggregate value of the foreign financial accounts exceeds $10,000 at any time during the calendar year. The full line item instructions are located at FBAR Line Item Instructions.
Which FBAR Filer Are You?
An FBAR filer is considered an individual when he/she personally owns (or jointly owns with a spouse) a reportable foreign financial account that requires the filing of an FBAR for the reportable year. Individuals may electronically file their FBAR through the BSA E-Filing System without registering for an BSA E-Filing account.
If you are an attorney, CPA, or an enrolled agent filing the FBAR on behalf of a client, you must register to Become a BSA E-Filer and file as an institution rather than an individual.