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FBAR

The FBAR (Report of Foreign Bank and Financial Accounts, FinCEN Form 114) must be filed annually by US persons who have financial interest in or signature authority over foreign accounts with an aggregate value exceeding $10,000 at any time during the calendar year. Filing deadline is April 15 with automatic extension to October 15. FBAR is filed electronically through FinCEN's BSA E-Filing System — not with your tax return. Penalties for non-compliance are severe: $10,000 per account for non-willful violations, and up to $100,000 or 50% of account balance for willful violations.

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