IRS and the Financial Crimes Enforcement Network (FinCEN) Report of Foreign Bank and Financial Accounts (FBAR) Preparation and Filing Resources 


    This page contains links to various documents from the IRS and the Financial Crimes Enforcement Network (FinCEN) to assist taxpayers and tax practitioners in the annual preparation and filing of Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts (FBAR).

    Current Guidance

    FinCEN Notice 2012-2, FBAR filing deadline extended until June 30, 2014 for FBAR filers previously identified in FinCEN Notices 2011-1 and 2011-2.

    FinCEN Notice 2012-1, 2011 and prior year FBAR filing deadline extended until June 30, 2013 for those FBAR filers previously identified in FinCEN Notices 2011-1 (as revised) and 2011-2, including certain financial professionals.


    Previous Guidance

    FinCEN Notice 2011-1, extended filing date until June 30, 2012 related to certain exceptions, issued 05.31.2011.  The Notice was revised on 06.06.2011.

    IRS Notice 2011-31, instructions for persons answering questions relating to foreign financial accounts on 2010 federal income tax and information returns, issued March 2011.

    IRS Announcement 2010-16 suspends the requirement to file FBAR for 2009 and earlier calendar years for persons who are not U.S. citizens, U.S. residents or domestic entities.

    IRS Notice 2010-23 provides FBAR filing relief for 2009 and earlier calendar years for selected persons.

    For thorough guidance and history visit www.fincen.gov.





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