Report of Foreign Bank and Financial Accounts (FBAR)


Notice: Historical Content

This is an archival or historical document and may not reflect current law, policies or procedures.

Update — Starting at various times in 2013, FinCEN forms supersede TD F 90-22.1 (the FBAR form that was used in prior years) and are only available online through the BSA E-Filing System website. More information is available.

If you own or have authority over a foreign financial account, including a bank account, brokerage account, mutual fund or other type of financial account, then you may be required to report the account yearly to the Department of the Treasury. Under the Bank Secrecy Act, each United States person must file a Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts (FBAR)PDF, if

  1. The person has a financial interest in, or signature authority (or other authority that is comparable to signature authority) over one or more accounts in a foreign country, and
  2. The aggregate value of all foreign financial accounts exceeds $10,000 at any time during the calendar year.

A United States person is not prohibited from owning foreign accounts but civil and criminal penalties may apply for failures to properly file FBARs when required. The information reported on an FBAR may be used for governmental purposes, including law enforcement and tax compliance purposes.

Due Date

The annual due date for filing Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts (FBAR)PDF, is June 30. The FBAR must be received by the IRS on or before June 30.  Unlike tax returns, the FBAR is considered filed on the day it is received by the IRS.  Postmarks are not considered evidence of timely filing.

FBAR Assistance

Help in completing Form TD F 90-22.1 is available at 800-800-2877, option 2. The form is available online at or by telephone at 800-829-3676. Questions regarding the FBAR can be sent to

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