Update Jan. 24, 2014 — FBAR Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts, is obsolete. IRS.gov. After June 30, 2013, the FBAR must be filed electronically with FinCEN. An FBAR is a Report of Foreign Bank and Financial Accounts. It must be filed by any United States person who has a financial interest in or signature authority or other authority over any financial account in a foreign country, if the aggregate value of these accounts exceeds $10,000 at any time during the calendar year. Information linked to this page will help you understand your filling requirements. The IRS has a help line for questions regarding whether you need to file an FBAR and how to complete the form. Assistance is available Monday to Friday, 8 a.m. to 4:30 p.m. Eastern time, at 866-270-0733 (toll-free inside the U.S.) or 313-234-6146 (not toll-free, for callers outside the United States). You can also email questions regarding how to complete the form to FBARquestions@irs.gov. The email system does not accept actual FBAR reports. Related Items: Detailed information on FBARs FAQs on FBAR Filing Requirements (no longer available) FAQs on Financial Accounts (no longer available) Video on FBAR Reporting Pub 4261,PDF Do You Have a Foreign Financial Account? Bank Secrecy Act FBAR Form and Instructions Pub 597,PDF Information on the U.S.-Canada Income Tax Treaty