Do You Have a 
Foreign Financial Account?
You may be required to report the account to 
the Department of the Treasury.
The Law…
A United States person who has a financial interest in or 
signature or other authority over financial account(s) located 
outside the United States is required to file a Report of 
Foreign Bank and Financial Accounts (FBAR) if the aggregate 
value of these accounts exceeds $10,000 at any time during 
the calendar year.
How to comply with the law…
• Answer FBAR-related questions on federal tax and 
  information returns. For example: Check the block on 
  Form 1040 Schedule B, Part III.
• File a complete and accurate FBAR using FinCEN’s 
  electronic filing system for Bank Secrecy Act forms 
  available at www.fincen.gov. Contact FinCEN’s 
  Regulatory Support Section (800-949-2732 or 703-905-
  3975) with questions on how to file the FBAR.
• File the FBAR by April 15 of the year following the 
  calendar year being reported.
For assistance…
Visit www.IRS.gov or www.fincen.gov to view FBAR 
information, instructions, filing extensions, and other 
resources. For general questions about FBAR filing 
requirements or filing methods, call the IRS FBAR hotline 
(866-270-0733 or 313-234-6146). For technical questions 
about the e-filing system, contact FinCEN (866-346-9478 or 
BSAEFilingHelp@fincen.gov).

      Publication 4261 (Rev. 7-2021)  Catalog Number 37658C
      Department of the Treasury  Internal Revenue Service
                     www.irs.gov