Internal Revenue Bulletin:  2009-25 

June 22, 2009 


Table of Contents

Announcement 2009-51 Announcement 2009-51

This announcement is temporarily suspending the reporting requirement for FBARs due June 30, 2009, for those persons who are not citizens, residents, or domestic entities. All persons may rely on the definition of “United States person” found in the instructions to the prior version of the FBAR (July 2000 version) to determine whether they have a filing obligation. All other requirements of the current version of the FBAR form and instructions (revised October 2008) still apply.

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