Report Foreign Bank and Financial Accounts

         FBAR Filing Due Date             Texas areas eligible for Hurricane Harvey Relief - extended to January 31 2018

                                                                    Areas eligible for Hurricane Irma and Hurricane Maria Relief - extended to January 31 2018   

                                                                    Areas eligible for California Wild Fire Relief - extended to January 31 2018   

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?

File FBAR as an Individual
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.

File FBAR as an Individual
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.