FBAR Deadlines 2026: Extensions, Requirements, and Filing Steps

(UNITED STATES) The FBAR for the 2025 calendar year is due April 15, 2026, and every filer gets an automatic extension to October 15, 2026 with no paperwork. That deadline matters for immigrants and other U.S. persons who keep money abroad, share family accounts, or still manage finances in their home country.

FBAR is not an income tax form; it is a separate report to the U.S. Treasury about foreign financial accounts. Missing the filing date can trigger civil penalties and, in serious cases, criminal exposure. The good news is that the process is predictable if you start early and keep records. This guide walks through the timeline, the exact filing trigger, and how authorities expect you to report. It applies to people and businesses.

2026 FBAR calendar (key dates at a glance)

For the 2025 reporting year, FinCEN sets the standard due date at April 15, 2026. If you do nothing, the law gives you a built-in six-month extension to October 15, 2026. You do not file Form 4868 and you do not send a letter.

One group follows a different clock: U.S. individuals who have only signature or other authority over a foreign account, with no financial interest in it. FinCEN’s December 8, 2025 notice extended that narrow group’s deadline to April 15, 2027, described as the 16th such extension. Everyone else should plan on the 2026 dates.

If you’re unsure which category fits, ask your bank whether you hold ownership, not just access, to the funds legally.

Quick deadline table

Who counts as a “U.S. person” for FBAR purposes

The filing trigger is broad. A “U.S. person” includes:

• U.S. citizens
• U.S. residents
• Entities such as corporations, partnerships, limited liability companies, trusts, and estates

You must file an FBAR when you have either:

• a financial interest in a foreign financial account, or
• signature or other authority over it,

and the combined value of all foreign accounts exceeded $10,000 at any time during the year.

“Aggregate” means you add together the highest value reached in each account, even if each account stayed under $10,000 on its own. Many immigrants cross the threshold through ordinary life: a salary account overseas, a parent-added joint account, or proceeds from selling property abroad. Exchange-rate swings can push balances higher.

Record-gathering: January–February 2026

Start early. Build a clean list of every non-U.S. account you touched in 2025, including bank, securities, and other financial accounts.

For each account, collect:

• the highest balance during the year (not the year-end number)
• account numbers
• the institution’s name and address
• the account type

Convert the maximum value into U.S. dollars using Treasury exchange rates for the year. If your statements show multiple currencies, write down the method you used so you can repeat it later.

This prep work saves time if a spouse, parent, or business partner asks questions. It also matters if you later amend an FBAR, because you’ll want consistent numbers across years. Set a reminder for early March to double-check closed accounts.

How to file: online through FinCEN

You must submit the report electronically; mail is not accepted. The only accepted method is the FinCEN e-filing portal:

• Use: FinCEN Form 114 (FBAR) through the BSA E-Filing System

Steps to file:

1. Create your entry in the BSA E-Filing System.
2. List each foreign account.
3. Enter the maximum value in U.S. dollars for each account.
4. Submit and save the confirmation the system issues.

After submission, the system issues a confirmation that proves you filed. Save it with your immigration and tax records.

Authorities use FBAR data to spot hidden offshore assets, but also to match ordinary accounts to lawful sources of funds. That matching can matter for people applying for naturalization or consular visas, where officers sometimes ask about tax compliance and financial ties abroad. VisaVerge.com reports that late FBAR mistakes often show up during background checks, when applicants expect paperwork.

March to April 15, 2026: file early, then decide on the extension

Aim to file before April 15, 2026 even though the extension is automatic. Filing early gives you time to correct an account number or a conversion error without racing a deadline.

If you cannot finish by mid-April, do not panic. The statute moves your due date to October 15, 2026 automatically for the same FBAR. Treat the extension as time to complete an accurate report, not a reason to delay gathering statements.

If you later learn you missed an account, you can submit a corrected report through the same system. Keep notes explaining why the correction happened; consistent recordkeeping reduces audit stress. For couples, agree who will file first each year.

If you only have signature authority: check the April 15, 2027 rule

Some immigrants work for overseas employers or family businesses and can sign on an account they do not own. FinCEN carved out a narrow filing extension for that group. Under the December 8, 2025 notice, U.S. individuals with only signature or other authority, and no financial interest, get until April 15, 2027 to file for the 2025 year.

This does not cover people who are joint owners, beneficiaries, or who receive income from the account. Before relying on the later date, confirm your role in writing, such as:

• board minutes
• employment letters
• bank mandates

Keep that proof with your records in case questions arise. Mistakes here can expose you to penalties.

What enforcement looks like and how to protect yourself

FBAR enforcement is real because the report supports anti–money laundering work.

• Civil penalties can apply for late, missing, or inaccurate filings.
• Willful violations can bring criminal risk.

FBAR compliance often becomes visible during life events: a green card renewal, a citizenship interview, or a mortgage application that asks for proof of legal funds.

Maintain a simple compliance file that includes:

• the confirmation page
• account statements showing the maximum balance
• your exchange-rate notes
• any written proof of your role (ownership vs. signature authority)

Remember that the FBAR is separate from your federal income tax return. Filing a tax return does not replace Form 114.

If you work with a preparer, review every account entry yourself. Your signature (and your filing) is your responsibility. Store records for years.

Key takeaway: Start early, keep consistent records, file electronically via the BSA E‑Filing System, and don’t assume a tax return covers the FBAR.