The instructions for Schedule B (Form 1040A or 1040), Line 7a-Question 2 (page 2, second paragraph) have been updated to reflect the new due date for filing FinCEN Form 114. For 2016, the form is now due April 18, 2017, but the Financial Crimes Enforcement Network (FinCEN) is providing an automatic extension for all filers of the form until October 16, 2017. Per FinCEN’s website at www.fincen.gov, a U.S. person that has a financial interest in or signature authority over foreign financial accounts must file an FBAR (FinCEN Form 114) if the aggregate value of the foreign financial accounts exceeds $10,000 at any time during 2016. Do not attach FinCEN Form 114 to your tax return. See www.fincen.gov/fbar for more information.