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Articles

FinCEN Issues FBAR Filing Extension

  • By Konstantine Kastens, Public Policy Analyst
  • Published: 1/22/2014
The Financial Crimes Enforcement Network (FinCEN) announced a filing extension for Report of Foreign Bank and Financial Accounts (FBAR) to June 30, 2015. This extends a prior extension notice from December 2012 for Form TD 90-22.1, applied to “certain individuals with signature authority over but no financial interest in one or more foreign financial accounts.”

Treasury and finance executives who hold signature authority for foreign financial accounts on behalf of their companies are recipients of this extension, which applies to 2013 reporting, as well as previously encompassed notices of extension.

FinCEN cited the need for additional extension in order to further clarify compliance concerns.

Notice 2013-1, issued December 17, 2013, can be viewed here.
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