Report of foreign bank and financial accounts (FBAR, Form 114)

The facts

Who files

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

How often

Annually, for the preceding calendar year's foreign accounts. Source

Deadline

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

Format

Web form. Filed electronically; has been mandatory electronically since 1 July 2013. Source

How it is filed

Filing routes recorded for the FinCEN: BSA E-Filing System; CBP Electronic CMIR; BOI E-Filing System. See how firms file with the FinCEN.

Status

In forceThe 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

Legal basis

• 31 CFR 1010.350 and 1010.306(c) (reports of foreign financial accounts)

Group

Individual filings (included with a caveat)

Templates (0)

The library lists no templates for this return.

A single form, with a separate Form 114a to authorise a spouse or third party to file on the account owner's behalf. Source

Validation rules

No published validation rules were found for this return. No standalone, published catalogue of edit checks was found on the pages read. Source

Public data

No published data from this return was found. FBAR data is confidential and was not found published, even in aggregate, on the pages read. Source

Official documents (3)

The FinCEN's own files, with the size and SHA-256 fingerprint of each as downloaded on 13 November 2026, so anyone can tell whether a copy is the same version.

• Report Foreign Bank and Financial Accounts

  Guidance · HTML · 30.4 KB

  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.

• Bank Secrecy Act Filing Information

  List of returns · HTML · 38.8 KB

  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).

• 31 CFR Part 1010, General Provisions (2025 annual edition)

  Legal text · PDF · 689.1 KB · 1 January 2025

  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.

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  3ab2ead5363f99f3d7cc9f46cd076e7bc2ecd639008342e7b06cc0d629d4c853

Sources

Every page and document this return's facts were read from.

• fincen.gov/report-foreign-bank-and-financial-accounts
• fincen.gov/resources/filing-information
• govinfo.gov/content/pkg/CFR-2025-title31-vol3/pdf/CFR-2025-title31-vol3-part1010.pdf

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