What is the FBAR filing deadline?

The FBAR filing deadline is April 15, with an automatic extension to October 15. This means you have until October 15 to file your FBAR without needing to request an extension or file any additional forms — the extension is applied automatically to all filers.

The FBAR reports your foreign account information for the previous calendar year. So the FBAR for the 2025 tax year (covering accounts held during January 1 through December 31, 2025) is due April 15, 2026, with the automatic extension to October 15, 2026.

Unlike tax return extensions, there is no mechanism to extend the FBAR deadline beyond October 15. If you miss the October 15 deadline, you should still file as soon as possible to demonstrate good faith compliance, but penalties may apply depending on the circumstances.

FBAR is filed electronically through the FinCEN BSA E-Filing System, which is a separate system from the IRS e-file system. The website is accessible from anywhere in the world. You cannot file a paper FBAR — electronic filing is mandatory (with limited exceptions for certain individuals, such as those granted specific exemptions by FinCEN).

When you file FBAR, you report the maximum value of each foreign account during the calendar year, the account number, the name of the financial institution, and the country where the account is located. For accounts denominated in foreign currencies, convert to US dollars using the Treasury year-end exchange rate.

If you are filing a late FBAR — for example, as part of the Streamlined Filing Compliance Procedures — you file through the same BSA E-Filing System and should attach a statement explaining why the filing is late. There is no separate 'late FBAR' form. We recommend keeping a copy of your filed FBAR and the confirmation receipt for your records.