This notice provides FBAR filing relief for some persons with signature authority and who own commingled funds. Notice 2009-62 modified and supplemented.

This announcement temporarily suspends, for persons who are not United States citizens, United States residents, or domestic entities, the requirement to file Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts (FBAR), for the 2009 and earlier calendar years. Announcement 2009-51 supplemented and superseded.