Report of Foreign Bank and Financial Accounts (FBAR) The FBAR is an annual report, due April 15 following the calendar year reported You’re allowed an automatic extension to October 15 if you fail to meet the FBAR annual due date of April 15
BSA E-Filing System - File FBAR (PDF | HTML) To file the FBAR as an individual, you must personally and or jointly own a reportable foreign financial account that requires the filing of an FBAR (FinCEN Report 114) for the reportable year
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
How to report foreign bank and financial accounts If two people jointly own a foreign financial account, or if several people each own a partial interest in an account, then each person has a financial interest in that account, and each person must report the entire value of the account on an FBAR
FBAR filing guide: Deadline, requirements how to file in 2026 What is FBAR? FBAR stands for the Report of Foreign Bank and Financial Accounts It is administered by the Financial Crimes Enforcement Network (FinCEN), a bureau of the US Department of the Treasury, under the authority of the Bank Secrecy Act
FBAR $10,000 Threshold Rules Filing Requirements for US Expats The Report of Foreign Bank and Financial Accounts, commonly known as the FBAR, is a mandatory disclosure for US persons with financial interests abroad It is an informational report, filed on FinCEN Form 114 with the Financial Crimes Enforcement Network