FBAR Filing Guide 2026: Who Must File, Deadlines, Penalties
Plain-English FBAR guide for 2026: who must file FinCEN Form 114, the $10,000 threshold, deadlines, penalties, and how late filings work now DFSP is gone.
FBAR and foreign-account reporting, explained clearly
Expat Tax Desk explains US foreign-account reporting rules in plain English: who must file an FBAR, the 2026 deadlines, penalty exposure, what changed when the IRS retired the Delinquent FBAR Submission Procedures in July 2026, and how to fix past filings. Every guide cites the IRS and FinCEN source pages and is reviewed against the current rules. Nothing on this site is individual tax advice.
FBAR Deadline 2026: April 15, October 15 and Who Gets 2027
FBAR deadline for 2025 accounts: April 15, 2026, automatic extension to October 15, 2026, and April 15, 2027 for signature-authority-only filers.
FBAR Penalties for 2026: Non-Willful vs Willful Amounts
FBAR penalties 2026: up to $16,536 per report non-willful; willful = greater of $165,353 or 50% of the balance. How the IRS decides, and when waived.
How to File an FBAR Late in 2026 (DFSP Is Gone)
The IRS deleted the DFSP on July 1, 2026. How to file late FBARs now: direct FinCEN e-filing, reasonable cause statements, and what actually changed.
FBAR vs Form 8938: Which One Do You Actually Need?
FBAR and Form 8938 compared: different agencies, thresholds and asset scopes. Side-by-side table and rules for when you owe both, one, or neither.
FBAR $10,000 Threshold: How Account Aggregation Works
The FBAR $10,000 threshold applies to ALL foreign accounts combined, at any moment of the year. Worked examples, edge cases, and common silent violations.
FBAR Joint Accounts and Signature Authority: Who Must File
Who files an FBAR for joint foreign accounts, how spousal accounts work, and when signature authority alone triggers a filing duty — exceptions included.
FBAR Reasonable Cause Statement: How to Write One (2026)
What an FBAR reasonable cause statement must contain, the reasons the IRS accepts, a template, and the mistakes that sink waiver requests (2026).
FBAR Record-Keeping Rules: What to Keep, How Long
FBAR record-keeping rules: which records to keep for each account, the five-year retention period, and a simple annual system that keeps you compliant.
How to E-File FinCEN Form 114: Step-by-Step Walkthrough
Screen-by-screen walkthrough of filing FinCEN Form 114 through BSA E-Filing: what to prepare, each section explained, confirmations, common errors.
FBAR Deadlines for Military: Combat-Zone Extensions Explained
Deployed service members get FBAR extensions: qualifying service tolled plus 180 days. Who qualifies, the math, and what to document.
Do Wise, Revolut and PayPal Count for FBAR? (2026)
Wise and Revolut are generally FBAR-reportable; PayPal is a gray zone. How the financial-account test applies to fintech accounts.
FBAR and Foreign Pensions: When Retirement Plans Are Reportable
Are foreign pensions FBAR-reportable? The pot-at-an-institution test, country examples, and how Form 8938 treats pensions differently.
How Far Back Can the IRS Assess FBAR Penalties?
FBAR assessment windows: about two years non-willful (tied to your return), six for willful, and why unfiled FBARs never cleanly expire.
Streamlined Filing Compliance for Expats: Eligibility and Process
IRS Streamlined procedures for expats: non-willfulness, the 330-day test, zero penalty abroad, 3 returns plus 6 FBARs, and how it fits post-DFSP.