{"name":"Line4 regulatory submissions library","licence":"Line4's own text, and the way Line4 has collected and arranged these records, are licensed under CC BY 4.0. The facts themselves (names, codes, dates, frequencies, formats) belong to no one. The regulators' document titles, template names, quoted terms and documents belong to the regulators and are not covered by this licence: see each regulator's reuse terms. Not affiliated with or endorsed by any regulator.","license_url":"https://creativecommons.org/licenses/by/4.0/","credit":"Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai","last_checked":"2026-11-13","url":"https://www.line4.ai/regulatory-returns","regulators":[{"id":"fincen","last_checked":"2026-11-13","regulator":{"name":"Financial Crimes Enforcement Network","short_name":"FinCEN","country":"United States","country_code":"US","region":"North America","website":"https://www.fincen.gov/","what_it_does":"A bureau of the US Department of the Treasury that administers the Bank Secrecy Act. It collects the reports described here from banks and other financial institutions, money services businesses, and trades and businesses that handle large cash sums, to safeguard the financial system from money laundering, terrorist financing and other financial crime.","source":"https://www.fincen.gov/site-policies-and-notices"},"scope":{"text":"The Bank Secrecy Act reports financial institutions and other firms file through FinCEN's BSA E-Filing System or, for currency physically crossing the US border, through US Customs and Border Protection: the Suspicious Activity Report (SAR), the Currency Transaction Report (CTR), the Designation of Exempt Person (DOEP), the Report of Cash Payments Over $10,000 Received in a Trade or Business (FinCEN Form 8300), the Report of International Transportation of Currency or Monetary Instruments (CMIR), the Registration of Money Services Business (RMSB), the Report of Foreign Bank and Financial Accounts (FBAR), and Beneficial Ownership Information (BOI) reporting as it stands after FinCEN's August 2026 final rule. FBAR is primarily an individual's filing obligation rather than a firm's, and is included with that caveat; FinCEN's other regulatory work (advisories, Financial Trend Analyses, FinCEN Exchange and enforcement matters) is left out.","source":"https://www.fincen.gov/resources/filing-information"},"submission_systems":[{"name":"BSA E-Filing System","what":"FinCEN's free, web-based system for filing the SAR, CTR, DOEP, RMSB, Form 8300 and FBAR, either as a single (discrete) filing or in batch files built to FinCEN's technical specifications. Since 1 April 2013 it accepts only the current FinCEN report versions, not the legacy paper-style reports.","url":"https://bsaefiling.fincen.treas.gov/","source":"https://www.fincen.gov/resources/filing-information"},{"name":"CBP Electronic CMIR","what":"US Customs and Border Protection's electronic system for filing the CMIR (FinCEN Form 105), reported to the Customs officer in charge at the port of entry or departure rather than to FinCEN directly.","url":"https://www.fincen.gov/resources/filing-information","source":"https://www.fincen.gov/resources/filing-information"},{"name":"BOI E-Filing System","what":"FinCEN's system for filing a Beneficial Ownership Information report, now used only by the foreign reporting companies the narrowed rule still covers.","url":"https://www.fincen.gov/boi","source":"https://www.fincen.gov/boi"}],"licence":{"name":"FinCEN.gov Privacy Policy (Site Policies and Notices)","quote":"This website is provided as a public service and is considered public information, which may be distributed or copied in accordance with applicable law. Use of appropriate byline/photo/image credits is requested.","url":"https://www.fincen.gov/site-policies-and-notices","checked":"2026-11-13","redistribution":"allowed","conditions":"Appropriate byline, photo and image credits are requested on reuse, as a request rather than a stated requirement. US federal government works also carry no domestic copyright (17 U.S.C. 105).","decision":"link-only","decision_reason":"FinCEN's own privacy policy says its website is public information that may be distributed or copied, but this library never hosts or copies a regulator's own documents, so only links, sizes and hashes are kept here."},"public_filed_data":[{"name":"MSB Registrant Search","level":"firm-level","description":"A public search of registered money services businesses.","url":"https://www.fincen.gov/resources/filing-information","format":"Web search","returns":["fincen-rmsb"],"reuse":"No reuse terms specific to this dataset were found; see the licence section for FinCEN's general public-information notice.","source":"https://www.fincen.gov/resources/filing-information"}],"gaps":["The exact SAR filing deadline (the commonly cited 30 days, extendable to 60 days with no suspect identified) was not confirmed on a fincen.gov page read this round; it is recorded as not stated rather than carried over from memory.","31 CFR 1010.306(c) states the FBAR is due on or before 30 June each year, but FinCEN's own FBAR page lists many separate notices extending or resetting that date over the years (including a 2019 'New Due Date for FBARs' notice); the page's plain text did not state, in one place, what the FBAR's current standing due date is, so both the regulatory text and the existence of later administrative changes are recorded rather than a single reconciled date.","The CMIR's proposed split into a traveller's Form 105 and a shipper's or receiver's Form 106 was noted on a FinCEN news release found by search but not fetched and read directly, so it is not relied on; the current single CMIR form is described instead.","ecfr.gov answered a CAPTCHA page for other regulators built this round and was not attempted again for FinCEN; govinfo.gov's 2025 annual edition of 31 CFR Part 1010 was used instead.","Whether a further periodic FinCEN return exists beyond the eight built here (for example anything specific to residential real estate reporting, which FinCEN's own navigation lists as a topic) was not checked within this round's request budget."],"sources":[{"title":"FinCEN Site Policies and Notices","url":"https://www.fincen.gov/site-policies-and-notices"},{"title":"Bank Secrecy Act Filing Information","url":"https://www.fincen.gov/resources/filing-information"},{"title":"Frequently Asked Questions Regarding the FinCEN Currency Transaction Report (CTR)","url":"https://www.fincen.gov/resources/frequently-asked-questions-regarding-fincen-currency-transaction-report-ctr"},{"title":"Frequently Asked Questions Regarding the FinCEN Suspicious Activity Report (SAR)","url":"https://www.fincen.gov/resources/frequently-asked-questions-regarding-fincen-suspicious-activity-report-sar"},{"title":"FinCEN Guidance (FIN-2009-G003) on Determining Eligibility for Exemption from Currency Transaction Reporting Requirements","url":"https://www.fincen.gov/resources/statutes-regulations/guidance/fincen-guidance-fin-2009-g003-determining-eligibility"},{"title":"CMIR guidance for common carriers of currency, including armored car services","url":"https://www.fincen.gov/resources/statutes-regulations/guidance/cmir-guidance-common-carriers-currency-including-armored"},{"title":"Money Services Business (MSB) Registration","url":"https://www.fincen.gov/resources/money-services-business-msb-registration"},{"title":"Report Foreign Bank and Financial Accounts","url":"https://www.fincen.gov/report-foreign-bank-and-financial-accounts"},{"title":"FinCEN Announces Electronic Filing for Form 8300","url":"https://www.fincen.gov/news/news-releases/fincen-announces-electronic-filing-form-8300"},{"title":"Beneficial Ownership Information Reporting","url":"https://www.fincen.gov/boi"},{"title":"Beneficial Ownership Information Reporting FAQs","url":"https://www.fincen.gov/boi-faqs"},{"title":"31 CFR Part 1010 (2025 annual edition)","url":"https://www.govinfo.gov/content/pkg/CFR-2025-title31-vol3/pdf/CFR-2025-title31-vol3-part1010.pdf"}],"returns":[{"id":"fincen-sar","code":"FinCEN SAR (Form 111)","name":"Suspicious Activity Report","official_name":"FinCEN Suspicious Activity Report (SAR), FinCEN Form 111","group":"Suspicious activity and currency reporting","status":"in force","purpose":{"text":"A report a financial institution files when it detects a transaction or pattern it suspects involves money laundering, a violation of law, or other financial crime. It is the core Bank Secrecy Act report used by law enforcement.","source":"https://www.fincen.gov/resources/frequently-asked-questions-regarding-fincen-suspicious-activity-report-sar"},"who_files":{"text":"Banks and other financial institutions subject to the Bank Secrecy Act's suspicious activity reporting rules.","source":"https://www.fincen.gov/resources/filing-information"},"frequency":{"value":"event-driven","text":"Filed whenever a reportable suspicious transaction or pattern is identified; no fixed calendar schedule.","source":"https://www.fincen.gov/resources/frequently-asked-questions-regarding-fincen-suspicious-activity-report-sar"},"deadline":{"text":"Not stated in exact day-count detail on the pages read (the general BSA rule, found elsewhere, is within 30 calendar days of detection, extendable to 60 days if no suspect is identified; this specific figure was not confirmed on a fincen.gov page read this round).","source":"https://www.fincen.gov/resources/frequently-asked-questions-regarding-fincen-suspicious-activity-report-sar"},"formats":{"values":["Web form","XML"],"text":"Filed as a single (discrete) report or in XML batch files built to FinCEN's technical specifications, through the BSA E-Filing System.","source":"https://www.fincen.gov/resources/filing-information"},"legal_basis":[{"title":"31 U.S.C. 5318(g) and 31 CFR Chapter X (suspicious activity reporting)","url":"https://www.govinfo.gov/content/pkg/CFR-2025-title31-vol3/pdf/CFR-2025-title31-vol3-part1010.pdf"}],"templates":{"count":0,"items":[],"note":"A single form with critical and non-critical items; not divided into named schedules on the pages read.","source":"https://www.fincen.gov/resources/frequently-asked-questions-regarding-fincen-suspicious-activity-report-sar"},"documents":["fincen-sar-faq","fincen-filing-information"],"validation_rules":{"published":true,"count":null,"where":"https://www.fincen.gov/resources/filing-information","machine_readable":false,"note":"FinCEN marks each Item on the SAR as critical (an asterisk) or non-critical for technical filing purposes; critical Items must be completed or the 'Unknown' box checked, or the BSA E-Filing System will not accept the filing. No separate, published business-rule catalogue beyond this critical/non-critical marking was found.","source":"https://www.fincen.gov/resources/frequently-asked-questions-regarding-fincen-suspicious-activity-report-sar"},"public_data":{"level":"none found","text":"SAR data is confidential by statute and was not found published, even in aggregate, on the pages read.","source":"https://www.fincen.gov/resources/frequently-asked-questions-regarding-fincen-suspicious-activity-report-sar"},"sources":["https://www.fincen.gov/resources/frequently-asked-questions-regarding-fincen-suspicious-activity-report-sar","https://www.fincen.gov/resources/filing-information"]},{"id":"fincen-ctr","code":"FinCEN CTR (Form 112)","name":"Currency Transaction Report","official_name":"FinCEN Currency Transaction Report (CTR), FinCEN Form 112","group":"Suspicious activity and currency reporting","status":"in force","purpose":{"text":"A report of a cash transaction (or two or more related cash transactions) totalling more than $10,000 in one business day, so law enforcement can track large cash movements through the financial system.","source":"https://www.fincen.gov/resources/frequently-asked-questions-regarding-fincen-currency-transaction-report-ctr"},"who_files":{"text":"Banks and other financial institutions subject to the Bank Secrecy Act's currency transaction reporting rules.","source":"https://www.fincen.gov/resources/filing-information"},"frequency":{"value":"event-driven","text":"Filed per qualifying cash transaction or set of related transactions in one business day.","source":"https://www.fincen.gov/resources/frequently-asked-questions-regarding-fincen-currency-transaction-report-ctr"},"deadline":{"text":"All FinCEN CTRs must be filed within 15 calendar days of the reported transaction, as of 1 April 2013.","source":"https://www.fincen.gov/resources/frequently-asked-questions-regarding-fincen-currency-transaction-report-ctr"},"formats":{"values":["Web form","XML"],"text":"Filed as a single (discrete) report or in XML batch files, through the BSA E-Filing System.","source":"https://www.fincen.gov/resources/filing-information"},"legal_basis":[{"title":"31 CFR 1010.311 and 1010.306(a) (currency transaction reports and the 15-day filing deadline)","url":"https://www.govinfo.gov/content/pkg/CFR-2025-title31-vol3/pdf/CFR-2025-title31-vol3-part1010.pdf"}],"templates":{"count":0,"items":[],"note":"A single form with critical and non-critical items.","source":"https://www.fincen.gov/resources/frequently-asked-questions-regarding-fincen-currency-transaction-report-ctr"},"documents":["fincen-ctr-faq","fincen-filing-information","cfr-31-part1010"],"validation_rules":{"published":true,"count":null,"where":"https://www.fincen.gov/resources/frequently-asked-questions-regarding-fincen-currency-transaction-report-ctr","machine_readable":false,"note":"The same critical/non-critical Item marking as the SAR; critical Items must be completed or marked Unknown.","source":"https://www.fincen.gov/resources/frequently-asked-questions-regarding-fincen-currency-transaction-report-ctr"},"public_data":{"level":"none found","text":"CTR data is confidential and was not found published, even in aggregate, on the pages read.","source":"https://www.fincen.gov/resources/frequently-asked-questions-regarding-fincen-currency-transaction-report-ctr"},"sources":["https://www.fincen.gov/resources/frequently-asked-questions-regarding-fincen-currency-transaction-report-ctr","https://www.fincen.gov/resources/filing-information","https://www.govinfo.gov/content/pkg/CFR-2025-title31-vol3/pdf/CFR-2025-title31-vol3-part1010.pdf"]},{"id":"fincen-doep","code":"FinCEN DOEP (Form 110)","name":"Designation of Exempt Person","official_name":"FinCEN Designation of Exempt Person (DOEP), FinCEN Form 110","group":"Suspicious activity and currency reporting","status":"in force","purpose":{"text":"A bank's designation of an eligible customer as exempt from currency transaction reporting, so the bank need not file a CTR on that customer's qualifying cash transactions.","source":"https://www.fincen.gov/resources/statutes-regulations/guidance/fincen-guidance-fin-2009-g003-determining-eligibility"},"who_files":{"text":"Banks only (other types of financial institution may not exempt customers from CTR filing). Phase I customers (other depository institutions, US or state governments, and entities acting with governmental authority) no longer need a DOEP; Phase II customers (certain listed businesses) still need one, with an annual review.","source":"https://www.fincen.gov/resources/statutes-regulations/guidance/fincen-guidance-fin-2009-g003-determining-eligibility"},"frequency":{"value":"varies","text":"Filed once to designate an exempt customer, with an annual review required for Phase II customers; DOEP filing is optional, used only when a bank chooses to exempt a customer.","source":"https://www.fincen.gov/resources/statutes-regulations/guidance/fincen-guidance-fin-2009-g003-determining-eligibility"},"deadline":{"text":"Not stated in exact day-count detail on the pages read.","source":"https://www.fincen.gov/resources/statutes-regulations/guidance/fincen-guidance-fin-2009-g003-determining-eligibility"},"formats":{"values":["Web form","XML"],"text":"Filed through the BSA E-Filing System.","source":"https://www.fincen.gov/resources/filing-information"},"legal_basis":[{"title":"31 CFR Chapter X (currency transaction reporting exemptions)","url":"https://www.govinfo.gov/content/pkg/CFR-2025-title31-vol3/pdf/CFR-2025-title31-vol3-part1010.pdf"}],"templates":{"count":0,"items":[],"note":"A single registration-style form.","source":"https://www.fincen.gov/resources/statutes-regulations/guidance/fincen-guidance-fin-2009-g003-determining-eligibility"},"documents":["fincen-doep-guidance","fincen-filing-information"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"note":"No standalone, published catalogue of edit checks was found on the pages read.","source":"https://www.fincen.gov/resources/statutes-regulations/guidance/fincen-guidance-fin-2009-g003-determining-eligibility"},"public_data":{"level":"none found","text":"DOEP filings were not found published on the pages read.","source":"https://www.fincen.gov/resources/statutes-regulations/guidance/fincen-guidance-fin-2009-g003-determining-eligibility"},"sources":["https://www.fincen.gov/resources/statutes-regulations/guidance/fincen-guidance-fin-2009-g003-determining-eligibility","https://www.fincen.gov/resources/filing-information"]},{"id":"fincen-8300","code":"FinCEN Form 8300","name":"Report of cash payments over $10,000 in a trade or business","official_name":"FinCEN Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business","group":"Trade and business cash reporting","status":"in force","purpose":{"text":"A joint IRS/FinCEN report of cash received by a trade or business, cross-referenced against SAR and CTR data to trace money trails and spot criminal patterns.","source":"https://www.fincen.gov/news/news-releases/fincen-announces-electronic-filing-form-8300"},"who_files":{"text":"Any person engaged in a trade or business who, in the course of that trade or business, receives more than $10,000 in cash in one transaction or in two or more related transactions. It may also be filed voluntarily for a suspicious transaction under the threshold.","source":"https://www.fincen.gov/news/news-releases/fincen-announces-electronic-filing-form-8300"},"frequency":{"value":"event-driven","text":"Filed per qualifying cash receipt or set of related transactions.","source":"https://www.fincen.gov/news/news-releases/fincen-announces-electronic-filing-form-8300"},"deadline":{"text":"Within 15 days following the day the reportable cash was received, under the same 15-day rule as the CTR (31 CFR 1010.306(a), 1010.330).","source":"https://www.govinfo.gov/content/pkg/CFR-2025-title31-vol3/pdf/CFR-2025-title31-vol3-part1010.pdf"},"formats":{"values":["Web form"],"text":"Filed electronically through the BSA E-Filing System (around 200,000 were still filed on paper in the year before e-filing launched).","source":"https://www.fincen.gov/news/news-releases/fincen-announces-electronic-filing-form-8300"},"legal_basis":[{"title":"31 CFR 1010.330 (reports relating to currency in excess of $10,000 received in a trade or business)","url":"https://www.govinfo.gov/content/pkg/CFR-2025-title31-vol3/pdf/CFR-2025-title31-vol3-part1010.pdf"}],"templates":{"count":0,"items":[],"note":"A single form.","source":"https://www.fincen.gov/news/news-releases/fincen-announces-electronic-filing-form-8300"},"documents":["fincen-8300-release","cfr-31-part1010"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"note":"No standalone, published catalogue of edit checks was found on the pages read.","source":"https://www.fincen.gov/news/news-releases/fincen-announces-electronic-filing-form-8300"},"public_data":{"level":"none found","text":"Form 8300 data was not found published on the pages read.","source":"https://www.fincen.gov/news/news-releases/fincen-announces-electronic-filing-form-8300"},"sources":["https://www.fincen.gov/news/news-releases/fincen-announces-electronic-filing-form-8300","https://www.govinfo.gov/content/pkg/CFR-2025-title31-vol3/pdf/CFR-2025-title31-vol3-part1010.pdf"]},{"id":"fincen-cmir","code":"CMIR (FinCEN 105)","name":"Report of international transportation of currency or monetary instruments","official_name":"FinCEN Form 105, Report of International Transportation of Currency or Monetary Instruments (CMIR)","group":"Trade and business cash reporting","status":"in force","purpose":{"text":"A report of currency or monetary instruments physically transported, mailed or shipped into or out of the United States in an aggregate amount exceeding $10,000, including by common carriers such as armored car services.","source":"https://www.fincen.gov/resources/statutes-regulations/guidance/cmir-guidance-common-carriers-currency-including-armored"},"who_files":{"text":"Each person who physically transports, mails or ships the currency or monetary instruments, and each person in the United States who receives currency or monetary instruments transported, mailed or shipped from abroad. This includes common carriers of currency, such as armored car services, acting in the course of business.","source":"https://www.fincen.gov/resources/statutes-regulations/guidance/cmir-guidance-common-carriers-currency-including-armored"},"frequency":{"value":"event-driven","text":"Filed per qualifying movement of currency or monetary instruments across the US border.","source":"https://www.fincen.gov/resources/statutes-regulations/guidance/cmir-guidance-common-carriers-currency-including-armored"},"deadline":{"text":"For currency accompanying a traveller: filed at the time of entry into, or departure, mailing or shipping from, the United States, with US Customs and Border Protection (CBP), unless CBP specifies otherwise. For currency not accompanying a person (received from abroad): filed within 15 days of receipt.","source":"https://www.govinfo.gov/content/pkg/CFR-2025-title31-vol3/pdf/CFR-2025-title31-vol3-part1010.pdf"},"formats":{"values":["Web form","PDF"],"text":"Filed through CBP's Electronic CMIR system, or on an accessible fillable PDF version of the form; reports may also be filed by mail to CBP in some circumstances.","source":"https://www.fincen.gov/resources/filing-information"},"legal_basis":[{"title":"31 CFR 1010.340 and 1010.306(b) (reports of transportation of currency or monetary instruments)","url":"https://www.govinfo.gov/content/pkg/CFR-2025-title31-vol3/pdf/CFR-2025-title31-vol3-part1010.pdf"}],"templates":{"count":0,"items":[],"note":"A single form; FinCEN has proposed splitting it into a traveller's Form 105 and a shipper's Form 106, not yet confirmed in force on the pages read.","source":"https://www.fincen.gov/resources/filing-information"},"documents":["fincen-cmir-guidance","fincen-filing-information","cfr-31-part1010"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"note":"No standalone, published catalogue of edit checks was found on the pages read.","source":"https://www.fincen.gov/resources/statutes-regulations/guidance/cmir-guidance-common-carriers-currency-including-armored"},"public_data":{"level":"none found","text":"CMIR data was not found published on the pages read.","source":"https://www.fincen.gov/resources/statutes-regulations/guidance/cmir-guidance-common-carriers-currency-including-armored"},"sources":["https://www.fincen.gov/resources/statutes-regulations/guidance/cmir-guidance-common-carriers-currency-including-armored","https://www.fincen.gov/resources/filing-information","https://www.govinfo.gov/content/pkg/CFR-2025-title31-vol3/pdf/CFR-2025-title31-vol3-part1010.pdf"]},{"id":"fincen-rmsb","code":"FinCEN RMSB (Form 107)","name":"Registration of money services business","official_name":"FinCEN Form 107, Registration of Money Services Business (RMSB)","group":"Money services businesses","status":"in force","purpose":{"text":"Registers a money services business (MSB), such as a money transmitter, currency dealer or exchanger, or cheque casher, with the Treasury Department, so it can be identified and supervised for BSA compliance.","source":"https://www.fincen.gov/resources/money-services-business-msb-registration"},"who_files":{"text":"Every MSB, with few exceptions, must register. A person who is an MSB solely because they act as an agent of another MSB does not need to register separately. Registration is the responsibility of the MSB's owner or controlling person.","source":"https://www.fincen.gov/resources/money-services-business-msb-registration"},"frequency":{"value":"varies","text":"An initial registration, then renewed every two years; re-registration is required in limited circumstances.","source":"https://www.fincen.gov/resources/money-services-business-msb-registration"},"deadline":{"text":"Within 180 days after the date on which the MSB is established.","source":"https://www.fincen.gov/resources/money-services-business-msb-registration"},"formats":{"values":["Web form","XML"],"text":"Filed through the BSA E-Filing System.","source":"https://www.fincen.gov/resources/filing-information"},"legal_basis":[{"title":"31 CFR 1022.380 (registration of money services businesses)","url":"https://www.govinfo.gov/content/pkg/CFR-2025-title31-vol3/pdf/CFR-2025-title31-vol3-part1010.pdf"}],"templates":{"count":0,"items":[],"note":"A single registration form.","source":"https://www.fincen.gov/resources/money-services-business-msb-registration"},"documents":["fincen-msb-registration","fincen-filing-information"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"note":"No standalone, published catalogue of edit checks was found on the pages read.","source":"https://www.fincen.gov/resources/money-services-business-msb-registration"},"public_data":{"level":"firm-level","text":"FinCEN's MSB Registrant Search web page lets the public look up registered MSBs.","url":"https://www.fincen.gov/resources/filing-information","source":"https://www.fincen.gov/resources/filing-information"},"sources":["https://www.fincen.gov/resources/money-services-business-msb-registration","https://www.fincen.gov/resources/filing-information"]},{"id":"fincen-fbar","code":"FBAR (Form 114)","name":"Report of foreign bank and financial accounts","official_name":"FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR)","group":"Individual filings (included with a caveat)","status":"in force","status_note":{"text":"The FBAR is primarily a United States person's own filing obligation, not a firm's periodic regulatory return, and is included here mainly for completeness and because a person may also file it, or be authorised to file it, on behalf of an entity (Form 114a records that authorisation).","source":"https://www.fincen.gov/report-foreign-bank-and-financial-accounts"},"purpose":{"text":"Discloses a US person's financial interest in, or signature authority over, foreign financial accounts, so Treasury and law enforcement can see US-connected money held abroad.","source":"https://www.fincen.gov/report-foreign-bank-and-financial-accounts"},"who_files":{"text":"A United States person (which can include an entity such as a corporation, partnership or trust, as well as an individual) with a financial interest in or signature authority over foreign financial accounts whose aggregate value exceeds $10,000 at any time during the calendar year.","source":"https://www.fincen.gov/report-foreign-bank-and-financial-accounts"},"frequency":{"value":"annual","text":"Annually, for the preceding calendar year's foreign accounts.","source":"https://www.govinfo.gov/content/pkg/CFR-2025-title31-vol3/pdf/CFR-2025-title31-vol3-part1010.pdf"},"deadline":{"text":"31 CFR 1010.306(c) states the FBAR must be filed with FinCEN on or before 30 June each year. FinCEN's own FBAR page lists a long history of separate deadline-extension notices (for example hurricanes and other disasters, and a 2019 'New Due Date for FBARs' notice), which the pages read here do not fully reconcile into one current deadline statement; see gaps.","source":"https://www.govinfo.gov/content/pkg/CFR-2025-title31-vol3/pdf/CFR-2025-title31-vol3-part1010.pdf"},"formats":{"values":["Web form"],"text":"Filed electronically; has been mandatory electronically since 1 July 2013.","source":"https://www.fincen.gov/resources/filing-information"},"legal_basis":[{"title":"31 CFR 1010.350 and 1010.306(c) (reports of foreign financial accounts)","url":"https://www.govinfo.gov/content/pkg/CFR-2025-title31-vol3/pdf/CFR-2025-title31-vol3-part1010.pdf"}],"templates":{"count":0,"items":[],"note":"A single form, with a separate Form 114a to authorise a spouse or third party to file on the account owner's behalf.","source":"https://www.fincen.gov/report-foreign-bank-and-financial-accounts"},"documents":["fincen-fbar-page","fincen-filing-information","cfr-31-part1010"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"note":"No standalone, published catalogue of edit checks was found on the pages read.","source":"https://www.fincen.gov/report-foreign-bank-and-financial-accounts"},"public_data":{"level":"none found","text":"FBAR data is confidential and was not found published, even in aggregate, on the pages read.","source":"https://www.fincen.gov/report-foreign-bank-and-financial-accounts"},"sources":["https://www.fincen.gov/report-foreign-bank-and-financial-accounts","https://www.fincen.gov/resources/filing-information","https://www.govinfo.gov/content/pkg/CFR-2025-title31-vol3/pdf/CFR-2025-title31-vol3-part1010.pdf"]},{"id":"fincen-boi","code":"BOI report","name":"Beneficial ownership information reporting","official_name":"Beneficial Ownership Information (BOI) report under the Corporate Transparency Act","group":"Beneficial ownership","status":"being replaced","status_note":{"text":"FinCEN issued an interim final rule on 26 March 2025 (published 26 March 2025) removing the BOI reporting requirement for every entity created in the United States (formerly 'domestic reporting companies') and for US persons, and giving new deadlines to the foreign entities that remain 'reporting companies'. On 11 August 2026 FinCEN issued a final rule making that exemption permanent and effective 14 August 2026, and further relieving US persons: a foreign reporting company no longer needs to report a US person as a beneficial owner or company applicant, and a US person with a FinCEN ID does not need to update or correct previously submitted information. The status here is 'being replaced' because the original, much broader rule (covering most US corporations, LLCs and similar entities) has been superseded by this narrowed rule, which is what is now in force.","source":"https://www.fincen.gov/boi"},"purpose":{"text":"Identifies the individuals who ultimately own or control a reporting company, for use by law enforcement, national security and certain other authorised users against anonymous shell companies.","source":"https://www.fincen.gov/boi-faqs"},"who_files":{"text":"Only a foreign entity that meets the current definition of a 'reporting company' (a non-US entity registered to do business in a US state or tribal jurisdiction) and does not qualify for an exemption. US companies, and US persons as beneficial owners or company applicants of a foreign reporting company, are exempt and do not need to be reported.","source":"https://www.fincen.gov/boi"},"frequency":{"value":"one-off","text":"An initial report when the entity becomes a covered foreign reporting company; updates if reported information changes (the pages read did not confirm an update obligation survives for a foreign reporting company under the narrowed rule).","source":"https://www.fincen.gov/boi"},"deadline":{"text":"A foreign reporting company registered to do business in the United States before 26 March 2025 had to file by 25 April 2025. One registered on or after 26 March 2025 has 30 calendar days to file an initial report after receiving notice that its registration is effective.","source":"https://www.fincen.gov/boi"},"formats":{"values":["Web form"],"text":"Filed through the BOI E-Filing System.","source":"https://www.fincen.gov/boi"},"legal_basis":[{"title":"Corporate Transparency Act (31 U.S.C. 5336) and FinCEN's August 2026 final rule narrowing the 'reporting company' definition","url":"https://www.fincen.gov/boi"}],"templates":{"count":0,"items":[],"note":"A single report naming the entity and its beneficial owners and company applicants.","source":"https://www.fincen.gov/boi-faqs"},"documents":["fincen-boi-main","fincen-boi-faqs"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"note":"No standalone, published catalogue of edit checks was found on the pages read.","source":"https://www.fincen.gov/boi"},"public_data":{"level":"none found","text":"BOI is not public; it is accessible only to authorised government and, in limited cases, financial institution users under the Corporate Transparency Act.","source":"https://www.fincen.gov/boi-faqs"},"sources":["https://www.fincen.gov/boi","https://www.fincen.gov/boi-faqs"]}],"documents":[{"id":"fincen-site-policies","title":"Site Policies and Notices","url":"https://www.fincen.gov/site-policies-and-notices","role":"guidance","file_type":"html","downloadable":true,"size_bytes":10288,"sha256":null,"date":null,"note":"States FinCEN's public-information reuse policy and privacy policy."},{"id":"fincen-filing-information","title":"Bank Secrecy Act Filing Information","url":"https://www.fincen.gov/resources/filing-information","role":"list of returns","file_type":"html","downloadable":true,"size_bytes":39696,"sha256":null,"date":null,"note":"Names the current BSA report numbers relied on here: FinCEN SAR (Form 111), FinCEN CTR (Form 112), FinCEN DOEP (Form 110), FinCEN RMSB (Form 107), FBAR (Form 114/114a), FinCEN 8300, and CMIR (Form 105, filed through CBP's Electronic CMIR)."},{"id":"fincen-ctr-faq","title":"Frequently Asked Questions Regarding the FinCEN Currency Transaction Report (CTR)","url":"https://www.fincen.gov/resources/frequently-asked-questions-regarding-fincen-currency-transaction-report-ctr","role":"guidance","file_type":"html","downloadable":true,"size_bytes":81730,"sha256":null,"date":"2019-10-03","note":"States the $10,000 aggregation threshold and that all FinCEN CTRs must be filed within 15 calendar days of the reported transaction, as of 1 April 2013."},{"id":"fincen-sar-faq","title":"Frequently Asked Questions Regarding the FinCEN Suspicious Activity Report (SAR)","url":"https://www.fincen.gov/resources/frequently-asked-questions-regarding-fincen-suspicious-activity-report-sar","role":"guidance","file_type":"html","downloadable":true,"size_bytes":67048,"sha256":null,"date":null},{"id":"fincen-doep-guidance","title":"FinCEN Guidance (FIN-2009-G003) on Determining Eligibility for Exemption from Currency Transaction Reporting Requirements","url":"https://www.fincen.gov/resources/statutes-regulations/guidance/fincen-guidance-fin-2009-g003-determining-eligibility","role":"guidance","file_type":"html","downloadable":true,"size_bytes":49823,"sha256":null,"date":"2009-08-31","note":"Explains which bank customers a DOEP (Form 110) can designate exempt from CTR filing, and that Phase I customers no longer need a DOEP or annual review, while Phase II customers still do."},{"id":"fincen-cmir-guidance","title":"CMIR guidance for common carriers of currency, including armored car services (FIN-2014-G002)","url":"https://www.fincen.gov/resources/statutes-regulations/guidance/cmir-guidance-common-carriers-currency-including-armored","role":"guidance","file_type":"html","downloadable":true,"size_bytes":39278,"sha256":null,"date":"2014-08-01","note":"Confirms the CMIR (Form 105) threshold (an aggregate amount exceeding $10,000) and that the duty to report falls on the person who transports, mails or ships currency, and on the person who receives it from abroad."},{"id":"fincen-msb-registration","title":"Money Services Business (MSB) Registration","url":"https://www.fincen.gov/resources/money-services-business-msb-registration","role":"guidance","file_type":"html","downloadable":true,"size_bytes":40968,"sha256":null,"date":null,"note":"States that RMSB (Form 107) must be filed within 180 days of the MSB's establishment, must be renewed every two years, and that records must be kept for five years."},{"id":"fincen-fbar-page","title":"Report Foreign Bank and Financial Accounts","url":"https://www.fincen.gov/report-foreign-bank-and-financial-accounts","role":"guidance","file_type":"html","downloadable":true,"size_bytes":31082,"sha256":null,"date":null,"note":"States who must file an FBAR (a United States person with a financial interest in or signature authority over foreign financial accounts exceeding $10,000 at any time in the calendar year) and lists the deadline extension notices FinCEN has issued over the years."},{"id":"fincen-8300-release","title":"FinCEN Announces Electronic Filing for Form 8300","url":"https://www.fincen.gov/news/news-releases/fincen-announces-electronic-filing-form-8300","role":"guidance","file_type":"html","downloadable":true,"size_bytes":24336,"sha256":null,"date":"2012-09-19","note":"Confirms who must file Form 8300 (a trade or business receiving more than $10,000 in cash in one transaction or in two or more related transactions) and its purpose alongside SAR and CTR data."},{"id":"fincen-boi-main","title":"Beneficial Ownership Information Reporting","url":"https://www.fincen.gov/boi","role":"guidance","file_type":"html","downloadable":true,"size_bytes":41188,"sha256":null,"date":"2026-08-11","note":"States the current rule: following the 26 March 2025 interim final rule and the 11 August 2026 final rule (effective 14 August 2026), US companies and US persons are exempt from BOI reporting; only certain foreign reporting companies must still report, with their beneficial ownership information for US persons no longer required."},{"id":"fincen-boi-faqs","title":"Beneficial Ownership Information Reporting FAQs","url":"https://www.fincen.gov/boi-faqs","role":"guidance","file_type":"html","downloadable":true,"size_bytes":215255,"sha256":null,"date":"2026-08-11","note":"Repeats the same 11 August 2026 notice and answers detailed questions on the narrowed BOI reporting rule."},{"id":"cfr-31-part1010","title":"31 CFR Part 1010, General Provisions (2025 annual edition)","url":"https://www.govinfo.gov/content/pkg/CFR-2025-title31-vol3/pdf/CFR-2025-title31-vol3-part1010.pdf","role":"legal text","file_type":"pdf","downloadable":true,"size_bytes":705617,"sha256":"3ab2ead5363f99f3d7cc9f46cd076e7bc2ecd639008342e7b06cc0d629d4c853","date":"2025-01-01","note":"Section 1010.306 sets the filing deadlines relied on here: 15 days after the transaction for CTR and Form 8300 reports (1010.311/1010.330), at the time of entry/departure (or within 15 days of receipt for an unaccompanied shipment) for CMIR (1010.340), and on or before 30 June each year for FBAR (1010.350). Section 1010.330 sets the Form 8300 threshold and section 1010.340 the CMIR threshold."}]}]}