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Report of Foreign Bank and Financial Accounts (FBAR) Per the Bank Secrecy Act, every year you must report certain foreign financial accounts, such as bank accounts, brokerage accounts and mutual funds, to the Treasury Department and keep certain records of those accounts
How to report foreign bank and financial accounts Those required to report their foreign accounts should file the FBAR electronically using the Financial Crimes Enforcement Network's BSA E-Filing System The FBAR is due April 15 If April 15 falls on a Saturday, Sunday or legal holiday, the FBAR is due the next business day
Foreign Bank Account Reporting (FBAR) FAQ (2026) How do I file an FBAR? You file FinCEN Form 114 electronically through the BSA E-Filing System at bsaefiling fincen gov — not through the IRS or as part of your Form 1040 — and filing itself is completely free
Report Foreign Bank and Financial Accounts - FinCEN. gov 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
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